Rulings ( 6196 results )
High Court
HC: Grants opportunity to explain GSTR-3B & 2A mismatch
Apr 02, 2024- In Favour of Respondent
- Citation Number : TS-173-HC(MAD)-2024-GST
High Court
HC: Rejecting bondafide mistake plea, upholds ITC disallowance
Apr 02, 2024- In Favour of Respondent
- Citation Number : TS-172-HC(KER)-2024-GST
High Court
HC: Permits documents explaining disparity between taxable turnover in Form 26AS and GSTR-3B
Apr 02, 2024- In Favour of Petitioner
- Citation Number : TS-171-HC(MAD)-2024-GST
High Court
HC: Directs reconsideration of assessee’s explanation qua discrepancies between GSTR-1 & 3B
Apr 02, 2024- In Favour of Petitioner
- Citation Number : TS-170-HC(MAD)-2024-GST
High Court
HC: Quashes assessment order passed without SCN reply, subject to 10% remittance of tax-demand
Apr 02, 2024- In Favour of Petitioner
- Citation Number : TS-169-HC(MAD)-2024-GST
High Court
HC: Absent explanation from assessee about GSTR 3B & 2A returns, quashes ITC denial
Apr 02, 2024- In Favour of Petitioner
- Citation Number : TS-167-HC(KER)-2024-GST
High Court
HC: Remands for re-consideration of proceedings for ‘same’ assessment period and issue
Apr 02, 2024- In Favour of Petitioner
- Citation Number : TS-168-HC(MAD)-2024-GST
High Court
HC: SCN against Taxation Manager for employer's tax-evasion 'bad and illegal'; Quashes Rs.3731 crores demand
Apr 02, 2024- In Favour of Petitioner
- Citation Number : TS-166-HC(BOM)-2024-GST
High Court
HC: P&H HC imposes costs on Officer in charge for non-filing of reply, despite specific order
Apr 02, 2024- In Favour of Not Applicable
- Citation Number : TS-165-HC(P&H)-2024-GST
High Court
HC: Bombay HC issues notice in plea challenging GST on co-insurance & re-insurance
Mar 28, 2024- In Favour of Not Applicable
- Citation Number : TS-164-HC(BOM)-2024-GST
High Court
HC: Allegation of coercion during search, a 'factual dispute', goes beyond writ-petition scope
Mar 28, 2024- In Favour of Respondent
- Citation Number : TS-163-HC(BOM)-2024-GST
High Court
HC: Issues notice in plea against demand raised after ascertainment of tax liability as ‘NIL’
Mar 27, 2024- In Favour of Petitioner
- Citation Number : TS-749-HC(BOM)-2023-GST
High Court
HC: Proceedings by counterpart GST Department ‘without jurisdiction’ sans proper cross-empowerment Notification
Mar 27, 2024- In Favour of Petitioner
- Citation Number : TS-162-HC(MAD)-2024-GST
High Court
HC: Quashes assessment order for non-application of mind by Proper Officer
Mar 26, 2024- In Favour of Petitioner
- Citation Number : TS-160-HC(DEL)-2024-GST
High Court
HC: Stays recovery owing to non-constitution of GSTAT, refers to removal of difficulties order
Mar 26, 2024- In Favour of Petitioner
- Citation Number : TS-161-HC(ORI)-2024-GST
High Court
HC: Cannot cancel registration retrospectively for ‘mere’ non-filing of returns for ‘some’ period
Mar 26, 2024- In Favour of Petitioner
- Citation Number : TS-158-HC(DEL)-2024-GST
High Court
HC: Applies rule of non-interference; Relegates assessee to appellate remedy
Mar 26, 2024- In Favour of Respondent
- Citation Number : TS-159-HC(JHAR)-2024-GST
High Court
HC: Hostel services to girls/working women amount to 'residential dwelling'; Quashes AAR-Ruling
Mar 22, 2024- In Favour of Petitioner
- Citation Number : TS-157-HC(MAD)-2024-GST
High Court
HC: Sets aside order for non-application of mind by the Proper Officer
Mar 22, 2024- In Favour of Not Applicable
- Citation Number : TS-156-HC(DEL)-2024-GST
High Court
HC: ECrL amount can be utilized towards 10% pre-deposit: Relies upon CBIC-Circular/ own precedent
Mar 22, 2024- In Favour of Not Applicable
- Citation Number : TS-748-HC(GUJ)-2023-GST