Rulings ( 6150 results )

HC: Issues notice in Bharti Airtel’s writ challenging ITC denial on telecom tower

  • In Favour of Petitioner
  • Citation Number : TS-825-HC(DEL)-2024-GST

HC: State-Tax Officers authorised to act as 'proper-officer' for IGST Act; Dismisses petition

  • In Favour of Respondent
  • Citation Number : TS-824-HC(ORI)-2024-GST

HC: Changing 'tobacco' classification to pay less Cess/ evade ban not permissible; Upholds AAAR

  • In Favour of Respondent
  • Citation Number : TS-823-HC(MAD)-2024-GST

HC: Badam ‘Flavoured Milk’ not Beverage but classifiable under specific entry as ‘Milk’

  • In Favour of Petitioner
  • Citation Number : TS-822-HC(AP)-2024-GST

HC: Directs return of cash seized during search

  • In Favour of Petitioner
  • Citation Number : TS-760-HC(DEL)-2023-GST

HC: Quashes reminder notice and order by State Tax Officer

  • In Favour of Not Available
  • Citation Number : TS-821-HC(ALL)-2024-GST

HC: Remands for passing fresh assessment order after granting opportunity of hearing

  • In Favour of Not Available
  • Citation Number : TS-820-HC(CAL)-2024-GST

HC: Opportunity prior to issuance of show cause notice is of ‘no consequence’

  • In Favour of Petitioner
  • Citation Number : TS-819-HC(ALL)-2024-GST

HC: Relegates assessee to appeal-remedy as writ petition post demand reduction not ‘maintainable’

  • In Favour of Respondent
  • Citation Number : TS-818-HC(ALL)-2024-GST

HC: Allows opportunity of hearing subject to payment of 50% of disputed tax

  • In Favour of Not Applicable
  • Citation Number : TS-817-HC(ALL)-2024-GST

HC: Restores back for adjudicating if grants for a project for Kerala Government constitutes ‘supply’

  • In Favour of Not Available
  • Citation Number : TS-816-HC(KER)-2024-GST

AAR: Disallows ITC on machinery import basis TR6 challan since BoE bears foreign supplier's name

  • In Favour of Not Available
  • Citation Number : TS-815-AAR(AP)-2024-GST

HC: ITC cannot be debited twice in ECrL; Directs restoration of credit reversed during summon

  • In Favour of Not Available
  • Citation Number : TS-814-HC(GUJ)-2024-GST

HC: Dismisses writ challenging SCN alleging issuance based on CAG/CERA-audit, pre-determined mindset

  • In Favour of Respondent
  • Citation Number : TS-813-HC(BOM)-2024-GST

HC: Remands matter for fresh consideration upon payment of 10% of tax dues

  • In Favour of Petitioner
  • Citation Number : TS-811-HC(MAD)-2024-GST

HC: Quashes twin orders, one creating demand and another dismissing appeal on limitation

  • In Favour of Petitioner
  • Citation Number : TS-812-HC(ALL)-2024-GST

HC: Quashes demand noting notice doesn’t show up under ‘View Notices Orders’ tab

  • In Favour of Not Applicable
  • Citation Number : TS-810-HC(ALL)-2024-GST

HC: Directs lifting of bank-account attachment after payment of a portion of tax-dues

  • In Favour of Not Available
  • Citation Number : TS-809-HC(MAD)-2024-GST

HC: TDS remitted to Telangana State proportionate to works- contract executed by L&T JV in Maharashtra "improper"

  • In Favour of Not Applicable
  • Citation Number : TS-808-HC(TEL)-2024-GST

AAR: Lessor to pay 18% GST on commercial-property leased for setting State Govt. Institution

  • In Favour of Respondent
  • Citation Number : TS-807-AAR(AP)-2024-GST