Rulings ( 6290 results )

HC: Restores application against ITC Blocking

  • In Favour of Petitioner
  • Citation Number : TS-605-HC(ORI)-2024-GST

HC: Appeal cannot be dismissed merely on technical grounds; Quashes order

  • In Favour of Petitioner
  • Citation Number : TS-604-HC(ALL)-2024-GST

SC: Dismisses SLP against Calcutta HC judgment on ECrL blocking; Keeps question of law open

  • In Favour of Petitioner
  • Citation Number : TS-757-SC-2023-GST

HC: Quashes blocking of 'Electronic Credit Ledger' under Rule 86A in excess of available ITC

  • In Favour of Petitioner
  • Citation Number : TS-603-HC(DEL)-2024-GST

HC: Common SCN consolidating multiple tax periods into single notice, ‘fundamentally flawed’, contravenes ‘CGST Act’

  • In Favour of Petitioner
  • Citation Number : TS-602-HC(KAR)-2024-GST

HC: GST Authorities cannot bypass penal procedure under GST Act and invoke IPC provisions

  • In Favour of Petitioner
  • Citation Number : TS-601-HC(MP)-2024-GST

HC: 'Cotton Seed Oil Cake' meant for use as 'cattle-feed' exempt regardless of supply to traders

  • In Favour of Petitioner
  • Citation Number : TS-600-HC(GUJ)-2024-GST

HC: Copy of judgment reviewing Cosmo-Films decision rectifying effective-date of Notification, deleting findings on interest

  • In Favour of Petitioner
  • Citation Number : TS-599-HC(GUJ)-2024-GST

HC: Remands for de novo consideration of appeal by Reliance General Insurance

  • In Favour of Petitioner
  • Citation Number : TS-598-HC(BOM)-2024-GST

HC: Cannot accede to prayer for directing CBIC to clarify on GST on solar battery

  • In Favour of Respondent
  • Citation Number : TS-597-HC(DEL)-2024-GST

HC: Directs fresh consideration of adjustment of advances; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-596-HC(DEL)-2024-GST

HC: Disposes writ owing to ’functional’ First Appellate Authority

  • In Favour of Not Available
  • Citation Number : TS-595-HC(CAL)-2024-GST

HC: Cash seized different from pre-deposit, refund thereof liable to interest at actual FD-rate

  • In Favour of Petitioner
  • Citation Number : TS-594-HC(BOM)-2024-GST

HC: Quashes proceedings initiated post approval of resolution-plan under IBC; Relies on SC ratio

  • In Favour of Petitioner
  • Citation Number : TS-593-HC(KAR)-2024-GST

SC: Directs defreezing and lifting of bank account re-attached after its lapse

  • In Favour of Not Applicable
  • Citation Number : TS-592-SC-2024-GST

HC: No jurisdictional error in SCN issuance u/s 74 by State-Authority even w.r.t. dealings in other States

  • In Favour of Respondent
  • Citation Number : TS-591-HC(P&H)-2024-GST

HC: Rejects bail in fake firms’ syndicate; Embarks on principle of bail, ‘gravity’ of economic offence

  • In Favour of Not Applicable
  • Citation Number : TS-590-HC(ALL)-2024-GST

HC: Quashes recovery notices issued without adjusting ITC; Cites 'Finance Act, 2024' amendment

  • In Favour of Petitioner
  • Citation Number : TS-589-HC(MAD)-2024-GST

HC: Copy of Gauhati HC judgment quashing Notification No. 56/2023

  • In Favour of Petitioner
  • Citation Number : TS-588-HC(GAUH)-2024-GST

HC: Remands back for consideration of ITC eligibility owing to new section 16 (5)

  • In Favour of Not Available
  • Citation Number : TS-587-HC(CAL)-2024-GST