Rulings ( 6195 results )
High Court
HC: Recovery proceedings against Former Director of Company 'illegal', violates constitutional rights
Apr 18, 2024- In Favour of Petitioner
- Citation Number : TS-212-HC(BOM)-2024-GST
High Court
HC: Sets-aside order confirming demands on 'sundry creditors, 'income received' solely for non-furnishing State-specific Trial-Balance
Apr 18, 2024- In Favour of Petitioner
- Citation Number : TS-211-HC(MAD)-2024-GST
High Court
HC: Quashes assessment against L&T Finance as explanation about turnover discrepancy went unnoticed
Apr 18, 2024- In Favour of Respondent
- Citation Number : TS-209-HC(MAD)-2024-GST
High Court
HC: Denies pre-arrest bail citing ITC availment from non-existent entities, failure to discharge burden
Apr 18, 2024- In Favour of Respondent
- Citation Number : TS-208-HC(BOM)-2024-GST
High Court
HC: Upholds Appellate Authority's order reducing fine imposed by Adjudicating Authority: Dismisses Revenue's writ
Apr 17, 2024- In Favour of Not Applicable
- Citation Number : TS-207-HC(KER)-2024-GST
High Court
HC: No remand owing to Assessee's failure to avail previous opportunities
Apr 16, 2024- In Favour of Respondent
- Citation Number : TS-204-HC(KER)-2024-GST
High Court
HC: Quashes order passed without considering assessee's detailed reply on merits
Apr 16, 2024- In Favour of Petitioner
- Citation Number : TS-203-HC(DEL)-2024-GST
High Court
HC: Directs ‘Proper Officer’ to conduct fresh visit to premises before ordering registration-cancellation
Apr 16, 2024- In Favour of Petitioner
- Citation Number : TS-205-HC(DEL)-2024-GST
High Court
HC: Rules on non-reflection of credit notes in GSTR-1 & erroneous ITC reporting
Apr 16, 2024- In Favour of Petitioner
- Citation Number : TS-206-HC(MAD)-2024-GST
High Court
HC: Dismisses lawyer's petition challenging validity of Constitution (101st Amendment) Act provisions sans "locus standi"
Apr 16, 2024- In Favour of Respondent
- Citation Number : TS-202-HC(PAT)-2024-GST
High Court
HC: Malabar ‘Parota’ akin to ‘bread’ under Heading 1905; Overturns AAR & AAAR
Apr 16, 2024- In Favour of Respondent
- Citation Number : TS-201-HC(KER)-2024-GST
High Court
HC: Directs GST Council to re-consider Small Scale Ice-Cream Manufacturer's exclusion from 'Composition-Levy'
Apr 16, 2024- In Favour of Petitioner
- Citation Number : TS-200-HC(CHAT)-2024-GST
High Court
HC: Mohit Minerals' verdict applies to both CIF and FOB contracts; Quashes SCN
Apr 15, 2024- In Favour of Petitioner
- Citation Number : TS-199-HC(BOM)-2024-GST
High Court
HC: No bar on maintainability of parallel proceedings if ‘subject matter’ entirely different
Apr 15, 2024- In Favour of Respondent
- Citation Number : TS-198-HC(ORI)-2024-GST
High Court
HC: Quashes ‘un-signed’ order falling short of authentication rule
Apr 12, 2024- In Favour of Petitioner
- Citation Number : TS-197-HC(TEL)-2024-GST
High Court
HC: Quashes imposition of GST vouchers, remands for fresh ‘speaking’ order
Apr 12, 2024- In Favour of Petitioner
- Citation Number : TS-196-HC(MAD)-2024-GST
High Court
HC: Grants opportunity for contesting GST demand, mismatch in returns
Apr 12, 2024- In Favour of Petitioner
- Citation Number : TS-195-HC(MAD)-2024-GST
High Court
HC: Provision for grant of interest on delayed ITC-refund a ‘beneficial legislation’, accrues automatically
Apr 12, 2024- In Favour of Petitioner
- Citation Number : TS-194-HC(TEL)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Sinking-Fund, Common-area electricity-charges collected by RWA from members taxable; Upholds AAR
Apr 12, 2024- In Favour of Respondent
- Citation Number : TS-193-AAAR(WB)-2024-GST
High Court
HC: Refund denial w.r.t. exports on 'Consignment/Exhibition basis' for Customs/GST-Dept. non-compatibility "illegal"
Apr 10, 2024- In Favour of Petitioner
- Citation Number : TS-191-HC(BOM)-2024-GST