Rulings ( 6287 results )
High Court
HC: Quashes SCN/order against amalgamating-company; Applies principles of Income Tax Act
Nov 29, 2024- In Favour of Petitioner
- Citation Number : TS-782-HC(DEL)-2024-GST
High Court
HC: Validates non-reversal of IGST-credit availed as CGST/SGST; Allows Assessee's writ appeal
Nov 29, 2024- In Favour of Not Applicable
- Citation Number : TS-781-HC(KER)-2024-GST
High Court
HC: Upholds Notifications extending limitation for passing 'assessment-orders'; Follows Allahabad HC; Disagrees with Gauhati HC
Nov 28, 2024- In Favour of Respondent
- Citation Number : TS-780-HC(PAT)-2024-GST
High Court
HC: Dismisses Revenue's ITC denial for pre-2021 period on time-bar citing retrospective amendment
Nov 27, 2024- In Favour of Petitioner
- Citation Number : TS-779-HC(MAD)-2024-GST
High Court
HC: Reckons time-period for claiming refund of IGST on ocean-freight from SC’s Mohit-Minerals' verdict
Nov 27, 2024- In Favour of Petitioner
- Citation Number : TS-778-HC(GUJ)-2024-GST
High Court
HC: Setting aside of assessment order operative from payment of 10% of tax dues
Nov 26, 2024- In Favour of Petitioner
- Citation Number : TS-777-HC(MAD)-2024-GST
High Court
HC: Quashes penalty for carrying invalid E-way bill sans tax evasion intent
Nov 26, 2024- In Favour of Petitioner
- Citation Number : TS-776-HC(CAL)-2024-GST
High Court
HC: Quashes appeal rejection on ‘hyper technicality’ regarding non-filing of order in physical form
Nov 26, 2024- In Favour of Petitioner
- Citation Number : TS-775-HC(TEL)-2024-GST
High Court
HC: Restricting ITC for late return-filing despite tax, late-fees & interest remittance “arbitrary”
Nov 26, 2024- In Favour of Petitioner
- Citation Number : TS-774-HC(MP)-2024-GST
High Court
HC: Directs pre-deposit refund considering exclusion of co-insurance premium/re-insurance commission from GST ambit
Nov 26, 2024- In Favour of Not Applicable
- Citation Number : TS-773-HC(MAD)-2024-GST
High Court
HC: Validates Ford India’s pre - deposit through ECrL; Interprets terms 'may'/ 'shall'
Nov 25, 2024- In Favour of Not Applicable
- Citation Number : TS-772-HC(MAD)-2024-GST
High Court
HC: Sets aside denial of ITC in view of S. 16(5); Directs to pass fresh orders
Nov 22, 2024- In Favour of Not Applicable
- Citation Number : TS-771-HC(KER)-2024-GST
High Court
HC: Sets aside denial of ITC in view of S. 16(5); Directs to pass fresh orders
Nov 22, 2024- In Favour of Not Available
- Citation Number : TS-770-HC(KER)-2024-GST
High Court
HC: Following Cosmo-Films rectification order, quashes SCN seeking recovery of refund from AA-holder
Nov 22, 2024- In Favour of Petitioner
- Citation Number : TS-769-HC(GUJ)-2024-GST
High Court
HC: Directs to call for records prior to passing order; Dispenses with attachment notice
Nov 22, 2024- In Favour of Petitioner
- Citation Number : TS-768-HC(MAD)-2024-GST
High Court
HC: Grants ‘opportunity’ to put forth objections on payment of 25% of tax dues
Nov 22, 2024- In Favour of Petitioner
- Citation Number : TS-767-HC(MAD)-2024-GST
High Court
HC: Quashes retrospective registration cancellation with a direction regarding service of notice
Nov 22, 2024- In Favour of Not Applicable
- Citation Number : TS-766-HC(BOM)-2024-GST
High Court
HC: Quashes registration cancellation sans material to ‘remotely’ indicate bogus/non-existent firm
Nov 22, 2024- In Favour of Not Applicable
- Citation Number : TS-765-HC(DEL)-2024-GST
High Court
HC: Sets aside denial of ITC in view of S. 16(5); Directs to pass fresh orders
Nov 22, 2024- In Favour of Not Applicable
- Citation Number : TS-764-HC(KER)-2024-GST
High Court
HC: Directs Revenue to examine if supplies made by ‘Zirconium-Complex’ to Nuclear-Fuel-Complex is exempt
Nov 22, 2024- In Favour of Not Applicable
- Citation Number : TS-763-HC(MAD)-2024-GST