Rulings ( 7181 results )
High Court
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
High Court
HC: Quashes assessment order against deceased person, orders notice to legal representatives
- In Favour of Petitioner
- Citation Number : TS-835-HC(MAD)-2024-GST
High Court
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
High Court
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
High Court
HC: Grants opportunity to contest ‘Intermediary’ status; Sets aside assessment order
- In Favour of Not Available
- Citation Number : TS-832-HC(MAD)-2024-GST
High Court
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
High Court
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
High Court
HC: Quashes assessment order sans opportunity of hearing to contest Audit objections
- In Favour of Petitioner
- Citation Number : TS-829-HC(MAD)-2024-GST
High Court
HC: Existing units eligible to 'Budgetary-Support Scheme' benefit despite 'ownership change'
- In Favour of Petitioner
- Citation Number : TS-828-HC(SIK)-2024-GST
High Court
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
High Court
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
High Court
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
High Court
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
High Court
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
High Court
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
High Court
HC: Directs return of cash seized during search
- In Favour of Petitioner
- Citation Number : TS-760-HC(DEL)-2023-GST
High Court
HC: Quashes reminder notice and order by State Tax Officer
- In Favour of Not Available
- Citation Number : TS-821-HC(ALL)-2024-GST
High Court
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
High Court
HC: Opportunity prior to issuance of show cause notice is of ‘no consequence’
- In Favour of Petitioner
- Citation Number : TS-819-HC(ALL)-2024-GST
High Court
HC: Relegates assessee to appeal-remedy as writ petition post demand reduction not ‘maintainable’
- In Favour of Respondent
- Citation Number : TS-818-HC(ALL)-2024-GST