Rulings ( 7203 results )
High Court
HC: Upholds constitutional validity of IGST sections post Third Judge reference judgment
- In Favour of Petitioner
- Citation Number : TS-228-HC(BOM)-2023-GST
High Court
HC: Relegates assessee to remedy before appellate forum over bank account attachment
- In Favour of Respondent
- Citation Number : TS-212-HC(ORI)-2023-GST
High Court
HC: Rejection of personal-hearing request due to belatedly filed Form DRC-06 ‘hyper-technical’, quashes order
- In Favour of Petitioner
- Citation Number : TS-222-HC(KAR)-2023-GST
High Court
HC: Instructs to approach competent authority, applying cancellation revocation Notification
- In Favour of Petitioner
- Citation Number : TS-224-HC(GUJ)-2023-GST
High Court
HC: Permits assesee to file representation before GST Policy Wing for enabling IFF option
- In Favour of Petitioner
- Citation Number : TS-226-HC(J&K)-2023-GST
High Court
HC: Citing peculiarity of matter, justifies direction to issue SCN before direct recovery as per section 75(12)
- In Favour of Respondent
- Citation Number : TS-227-HC(CAL)-2023-GST
High Court
HC: Allows assessee to file revocation application as per enabling Notification
- In Favour of Petitioner
- Citation Number : TS-223-HC(KAR)-2023-GST
Supreme Court
SC: Denies anticipatory bail; Considers HC observations regarding GST no /firm-name fabrication
- In Favour of Respondent
- Citation Number : TS-221-SC-2023-GST
High Court
HC: Denies anticipatory bail to accused involved in creation of fake firm, GST no & invoices
- In Favour of Petitioner
- Citation Number : TS-225-HC(RAJ)-2023-GST
High Court
HC: Remands refund matter for not considering delay condonation plea in view of CBIC notification
- In Favour of Petitioner
- Citation Number : TS-219-HC(DEL)-2023-GST
High Court
HC: Stays interest & penalty owing to non-constitution of GST Appellate Tribunal
- In Favour of Petitioner
- Citation Number : TS-218-HC(ORI)-2023-GST
High Court
HC: Quashes registration cancellation for being violative of natural-justice principles
- In Favour of Petitioner
- Citation Number : TS-220-HC(DEL)-2023-GST
High Court
HC: ‘Not permissible’ to seek refund of pre-GST taxes via writ petition
- In Favour of Petitioner
- Citation Number : TS-217-HC(ORI)-2023-GST
High Court
HC: Deficiency notice for pointing out defect in return not necessary before initiation of proceedings u/s 74
- In Favour of Respondent
- Citation Number : TS-216-HC(ALL)-2023-GST
High Court
HC: Relegates towards alternate remedy in challenge to vehicle detention order
- In Favour of Petitioner
- Citation Number : TS-215-HC(MAD)-2023-GST
High Court
HC: Quashes demand order for not serving appropriate notice, directs fresh issuance
- In Favour of Petitioner
- Citation Number : TS-214-HC(ALL)-2023-GST
High Court
HC: Citing expiry of limitation period for filing statutory appeal, dismisses writ against dues recovery
- In Favour of Respondent
- Citation Number : TS-210-HC(RAJ)-2023-GST
High Court
HC: Quashes order suspending GST registration since SCN ‘bereft of specific reasons’
- In Favour of Petitioner
- Citation Number : TS-211-HC(DEL)-2023-GST
High Court
HC: Quashes initiation of recovery proceedings owing to ‘vague’ SCN
- In Favour of Petitioner
- Citation Number : TS-213-HC(MP)-2023-GST
High Court
HC: Quashes order attaching bank-account of payment aggregator 'Onion-Pay' alleging fake/non-existent merchant
- In Favour of Petitioner
- Citation Number : TS-209-HC(DEL)-2023-GST