Rulings ( 6383 results )

HC: Quashes assessment order, directs lifting of account-attachment on compliance with payment condition

  • In Favour of Not Available
  • Citation Number : TS-838-HC(MAD)-2024-GST

HC: Quashes registration-cancellation of Composition Scheme taxpayer by treating as ‘Other’

  • In Favour of Petitioner
  • Citation Number : TS-837-HC(ALL)-2024-GST

HC: Quashes rejection of ‘ownership of goods’ by officers despite ‘Aadhar authenticated’ GSTIN

  • In Favour of Not Available
  • Citation Number : TS-836-HC(ALL)-2024-GST

HC: Quashes assessment order against deceased person, orders notice to legal representatives

  • In Favour of Petitioner
  • Citation Number : TS-835-HC(MAD)-2024-GST

HC: Intervention at SCN-stage for procedural grievances "impermissible" absent perversity; Dismisses writ

  • In Favour of Respondent
  • Citation Number : TS-834-HC(CAL)-2024-GST

HC: Sets-aside export denial on advertising services; Directs re-adjudication after considering CBIC-Circular, Assessee's submissions

  • In Favour of Petitioner
  • Citation Number : TS-833-HC(BOM)-2024-GST

HC: Grants opportunity to contest ‘Intermediary’ status; Sets aside assessment order

  • In Favour of Not Available
  • Citation Number : TS-832-HC(MAD)-2024-GST

HC: Upholds cancellation of GST registration citing ‘delay and latches’, non-compliance

  • In Favour of Not Available
  • Citation Number : TS-831-HC(JHAR)-2024-GST

HC: Quashes demand order which is ‘merely’ a copy of taxpayer’s response to SCN

  • In Favour of Petitioner
  • Citation Number : TS-830-HC(ALL)-2024-GST

HC: Quashes assessment order sans opportunity of hearing to contest Audit objections

  • In Favour of Petitioner
  • Citation Number : TS-829-HC(MAD)-2024-GST

HC: Existing units eligible to 'Budgetary-Support Scheme' benefit despite 'ownership change'

  • In Favour of Petitioner
  • Citation Number : TS-828-HC(SIK)-2024-GST

HC: Interprets ‘already pending’; Subsequent pre-SCN issuance cannot preclude AAR from deciding application

  • In Favour of Petitioner
  • Citation Number : TS-827-HC(BOM)-2024-GST

HC: Relegates taxpayer to statutory appeal remedy in writ challenging denial of ITC refund

  • In Favour of Applicant
  • Citation Number : TS-826-HC(DEL)-2024-GST

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