Rulings ( 7195 results )

Filters
High Court

HC: Rejecting bondafide mistake plea, upholds ITC disallowance

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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’

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • In Favour of Not Applicable
  • Citation Number : TS-748-HC(GUJ)-2023-GST
High Court

HC: No case being made out to exercise discretionary jurisdiction, dismisses writ

  • In Favour of Respondent
  • Citation Number : TS-151-HC(MAD)-2024-GST