Rulings ( 6605 results )
High Court
HC: Appellate Authority cannot increase tax liability without giving assessee a fair hearing
Oct 01, 2024- In Favour of Appellant
- Citation Number : TS-620-HC(CAL)-2024-GST
High Court
HC: No separate authorization needed for assessment by proper- officer based on inspection or audit
Oct 01, 2024- In Favour of Not Applicable
- Citation Number : TS-619-HC(AP)-2024-GST
High Court
HC: Directs lifting of bank account attachment sans ‘detailed’ order for wrongful ITC availment
Oct 01, 2024- In Favour of Petitioner
- Citation Number : TS-617-HC(GUJ)-2024-GST
High Court
HC: ‘Legislative intent to facilitate businesses’, allows opportunity to contest against GST registration-cancellation
Oct 01, 2024- In Favour of Petitioner
- Citation Number : TS-618-HC(RAJ)-2024-GST
High Court
HC: Directs ‘no final order’ during pendency of petition challenging demand notice
Oct 01, 2024- In Favour of Not Available
- Citation Number : TS-616-HC(GUJ)-2024-GST
High Court
HC: Personal hearing cannot be bypassed before passing adverse order; Remands matter
Oct 01, 2024- In Favour of Petitioner
- Citation Number : TS-615-HC(ALL)-2024-GST
High Court
HC: Directs tax collection on annuity received under Hybrid Annuity Model as per CBIC-circular
Sep 30, 2024- In Favour of Petitioner
- Citation Number : TS-614-HC(AP)-2024-GST
High Court
HC: Absent fraud/mis-statment, SCN u/s 74 unsustainable when previously issued notice u/s 73 dropped
Sep 30, 2024- In Favour of Petitioner
- Citation Number : TS-613-HC(ALL)-2024-GST
High Court
HC: Sets aside order rejecting appeal with a ‘peremptory’ direction to condone delay
Sep 27, 2024- In Favour of Petitioner
- Citation Number : TS-612-HC(CAL)-2024-GST
High Court
HC: Dismisses writ petition against rejection of appeal
Sep 27, 2024- In Favour of Petitioner
- Citation Number : TS-611-HC(ALL)-2024-GST
High Court
HC: Adjudicating Authority ‘first’ in hierarchy; Remands entire proceedings absent non-consideration of reply
Sep 27, 2024- In Favour of Appellant
- Citation Number : TS-610-HC(CAL)-2024-GST
High Court
HC: Quashes demand for GSTR-3B/2A mismatch ‘duplicating’ earlier order; Remits matter
Sep 27, 2024- In Favour of Petitioner
- Citation Number : TS-606-HC(MAD)-2024-GST
High Court
HC: Time-limit for refund construable from filing of original, not follow-up application; Quashes deficiency-memo
Sep 27, 2024- In Favour of Petitioner
- Citation Number : TS-609-HC(J&K)-2024-GST
High Court
HC: Statutory appeal can be entertained without insisting pre-deposit where entire disputed amount deposited
Sep 27, 2024- In Favour of Not Available
- Citation Number : TS-608-HC(P&H)-2024-GST
High Court
HC: Appellate Authority to consider appeal without pre-deposit if assessee deposits entire disputed amount
Sep 27, 2024- In Favour of Not Available
- Citation Number : TS-607-HC(P&H)-2024-GST
High Court
HC: Restores application against ITC Blocking
Sep 26, 2024- In Favour of Petitioner
- Citation Number : TS-605-HC(ORI)-2024-GST
High Court
HC: Appeal cannot be dismissed merely on technical grounds; Quashes order
Sep 26, 2024- In Favour of Petitioner
- Citation Number : TS-604-HC(ALL)-2024-GST
Supreme Court
SC: Dismisses SLP against Calcutta HC judgment on ECrL blocking; Keeps question of law open
Sep 26, 2024- In Favour of Petitioner
- Citation Number : TS-757-SC-2023-GST
High Court
HC: Quashes blocking of 'Electronic Credit Ledger' under Rule 86A in excess of available ITC
Sep 26, 2024- In Favour of Petitioner
- Citation Number : TS-603-HC(DEL)-2024-GST
High Court
HC: Common SCN consolidating multiple tax periods into single notice, ‘fundamentally flawed’, contravenes ‘CGST Act’
Sep 25, 2024- In Favour of Petitioner
- Citation Number : TS-602-HC(KAR)-2024-GST