Rulings ( 6297 results )

HC: Dismisses writ pertaining ITC disallowance, corporate guarantee citing 'alternate remedy' availability

  • In Favour of Respondent
  • Citation Number : TS-871-HC(MAD)-2024-GST

HC: Date of provisional acknowledgment is date of filing appeal

  • In Favour of Petitioner
  • Citation Number : TS-870-HC(MAD)-2024-GST

HC: ‘No precipitative action’ for 30-days; Directs to appeal against ‘single-notice’ for two FYs

  • In Favour of Not Available
  • Citation Number : TS-869-HC(KAR)-2024-GST

HC: Dismisses yet another challenge to SCN by DGGI regarding intermediary transactions

  • In Favour of Not Applicable
  • Citation Number : TS-868-HC(BOM)-2024-GST

HC: Registration cancellation to take effect from date of SCN

  • In Favour of Not Applicable
  • Citation Number : TS-867-HC(DEL)-2024-GST

HC: Section 168A "very wide" to issue notifications extending limitation; Upholds validity

  • In Favour of Petitioner
  • Citation Number : TS-01-HC(TEL)-2025-GST

HC: Upholds validity of detention qua discrepancies absent requisite documents; Dismisses writ

  • In Favour of Respondent
  • Citation Number : TS-866-HC(CAL)-2024-GST

HC: Sets aside demand confirmed against Gillette India in excess of amount specified in SCN

  • In Favour of Petitioner
  • Citation Number : TS-865-HC(MAD)-2024-GST

HC: Appeal not time-barred where online-filing within statutory-period despite delay in physical copy

  • In Favour of Appellant
  • Citation Number : TS-864-HC(DEL)-2024-GST

HC: Interest on delayed credit reversal in Inverted duty structure by textile manufacturer unjustified

  • In Favour of Petitioner
  • Citation Number : TS-863-HC(MAD)-2024-GST

HC: Mere absence of return-of-post not construable as ‘service’ of notice/order

  • In Favour of Petitioner
  • Citation Number : TS-862-HC(BOM)-2024-GST

HC: Quashes assessment noting uploading of order not on ‘Due Notices and Orders’ tab

  • In Favour of Petitioner
  • Citation Number : TS-861-HC(ALL)-2024-GST

HC: Quashes yet another ‘cryptic’ order, directs to appoint a different officer in remand-proceedings

  • In Favour of Petitioner
  • Citation Number : TS-860-HC(DEL)-2024-GST

HC: Quashes denial of ITC with directions to both State Tax Officer and taxpayer

  • In Favour of Petitioner
  • Citation Number : TS-859-HC(KER)-2024-GST

HC: Relegates taxpayer to pursue appeal remedy for contesting fake invoicing allegation

  • In Favour of Not Available
  • Citation Number : TS-858-HC(KER)-2024-GST

HC: Issue pertaining taxability of construction service maintainable before SC; Dismisses Revenue’s appeal

  • In Favour of Not Applicable
  • Citation Number : TS-857-HC(DEL)-2024-GST

HC: Absent jurisdiction to carry investigation, quashes 'illegal' SCN issued on ‘borrowed-satisfaction’

  • In Favour of Petitioner
  • Citation Number : TS-856-HC(KAR)-2024-GST

HC: Delay of over 17 months in filing appeal not condonable

  • In Favour of Not Available
  • Citation Number : TS-855-HC(JHAR)-2024-GST

HC: Cannot cancel registration merely on one inspection and in ‘haste’

  • In Favour of Not Applicable
  • Citation Number : TS-854-HC(P&H)-2024-GST

HC: ‘Voluntary’ payment not hit by limitation; Quashes refund rejection

  • In Favour of Petitioner
  • Citation Number : TS-853-HC(GUJ)-2024-GST