Rulings ( 6383 results )
High Court
HC: Relegates taxpayer to pursue appeal remedy for contesting fake invoicing allegation
Dec 27, 2024- In Favour of Not Available
- Citation Number : TS-858-HC(KER)-2024-GST
High Court
HC: Issue pertaining taxability of construction service maintainable before SC; Dismisses Revenue’s appeal
Dec 26, 2024- In Favour of Not Applicable
- Citation Number : TS-857-HC(DEL)-2024-GST
High Court
HC: Absent jurisdiction to carry investigation, quashes 'illegal' SCN issued on ‘borrowed-satisfaction’
Dec 26, 2024- In Favour of Petitioner
- Citation Number : TS-856-HC(KAR)-2024-GST
High Court
HC: Delay of over 17 months in filing appeal not condonable
Dec 24, 2024- In Favour of Not Available
- Citation Number : TS-855-HC(JHAR)-2024-GST
High Court
HC: Cannot cancel registration merely on one inspection and in ‘haste’
Dec 24, 2024- In Favour of Not Applicable
- Citation Number : TS-854-HC(P&H)-2024-GST
High Court
HC: ‘Voluntary’ payment not hit by limitation; Quashes refund rejection
Dec 24, 2024- In Favour of Petitioner
- Citation Number : TS-853-HC(GUJ)-2024-GST
High Court
HC: Absent requirement to pay IGST on SEZ-DTA clearances, quashes demand for mere return-mismatch
Dec 24, 2024- In Favour of Petitioner
- Citation Number : TS-852-HC(GUJ)-2024-GST
High Court
HC: Consent from co-owner of property not a requirement prior to granting registration
Dec 20, 2024- In Favour of Not Applicable
- Citation Number : TS-851-HC(ALL)-2024-GST
High Court
HC: Grants opportunity to explain return mismatch upon payment of 25% of tax-dues
Dec 20, 2024- In Favour of Not Available
- Citation Number : TS-849-HC(MAD)-2024-GST
High Court
HC: Denies ITC on sales promotion activities citing blocked credit ‘embargo’
Dec 20, 2024- In Favour of Petitioner
- Citation Number : TS-847-HC(MAD)-2024-GST
High Court
HC: Relegates Zoomcar to appeal remedy
Dec 20, 2024- In Favour of Respondent
- Citation Number : TS-848-HC(BOM)-2024-GST
High Court
HC: Quashes assessment order noting non-consideration of reply regarding ‘inadvertent’ ITC-claim in GSTR-3B
Dec 20, 2024- In Favour of Not Applicable
- Citation Number : TS-850-HC(MAD)-2024-GST
High Court
HC: Dismisses petition seeking review of interest-calculation on refund of cash seized during investigation
Dec 20, 2024- In Favour of Petitioner
- Citation Number : TS-846-HC(BOM)-2024-GST
High Court
HC: Rejects Bottler's plea equating demand on production overhead-charges to taxing alcohol for human-consumption
Dec 20, 2024- In Favour of Respondent
- Citation Number : TS-845-HC(BOM)-2024-GST
High Court
HC: Nokia’s software development, support, etc. to overseas-entity not ‘Intermediary-service’; Quashes Rs. 747 cr. demand
Dec 19, 2024- In Favour of Petitioner
- Citation Number : TS-844-HC(KAR)-2024-GST
High Court
HC: Directs Revenue to grant refund basis amended 'adjusted-total-turnover’ definition as clarified
Dec 19, 2024- In Favour of Petitioner
- Citation Number : TS-843-HC(GUJ)-2024-GST
High Court
HC: Quashes proceedings absent specific details mentioning date, time and venue for personal hearing
Dec 18, 2024- In Favour of Not Applicable
- Citation Number : TS-842-HC(MAD)-2024-GST
High Court
HC: Denying Assessee’s right to cross-examine violates principles of natural justice; Allows writ
Dec 18, 2024- In Favour of Petitioner
- Citation Number : TS-841-HC(KER)-2024-GST
High Court
HC: Quashes arrest of Director for non-furnishing ‘grounds ‘in writing’; Sets-aside subsequent remand
Dec 18, 2024- In Favour of Not Available
- Citation Number : TS-840-HC(DEL)-2024-GST
High Court
HC: Telecom towers are movable property; Exclusion from Plant & Machinery doesn't make them immovable
Dec 18, 2024- In Favour of Petitioner
- Citation Number : TS-839-HC(DEL)-2024-GST