Rulings ( 7203 results )

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High Court

HC: Quashes demand order given personal hearing details missing in “precursor”, i.e. SCN

  • In Favour of Petitioner
  • Citation Number : TS-187-HC(MP)-2023-GST
High Court

HC: Mere unblocking of credit doesn’t debar Officer's right of Assessment, quashes writ

  • In Favour of Respondent
  • Citation Number : TS-186-HC(MAD)-2023-GST
High Court

HC: Rules on entitlement to interest on refund of unutilized ITC

  • In Favour of Respondent
  • Citation Number : TS-185-HC(P&H)-2023-GST
High Court

HC: Allows refund of unutilized ITC declaring SCN, deficiency memo non est

  • In Favour of Respondent
  • Citation Number : TS-184-HC(DEL)-2023-GST
High Court

HC: Filing digitally uploaded copy of impugned order with appeal, ‘substantial compliance’

  • In Favour of Petitioner
  • Citation Number : TS-188-HC(P&H)-2023-GST
High Court

HC: Directs detained goods release upon depositing 200% penalty to safeguard Revenue's interest

  • In Favour of Petitioner
  • Citation Number : TS-183-HC(MAD)-2023-GST
High Court

HC: Quashes confiscation, penalty proceedings absent ‘valid-service’, valuation basis eye-estimation without observing 'statutory-mandate'

  • In Favour of Petitioner
  • Citation Number : TS-182-HC(ALL)-2023-GST
High Court

HC: Game of Skill, with or without stake, not betting

  • In Favour of Petitioner
  • Citation Number : TS-181-HC(KAR)-2023-GST
High Court

HC: Rules on validity of intimation notice, inspection by Vigilance Department in tax matters

  • In Favour of Petitioner
  • Citation Number : TS-180-HC(AP)-2023-GST
High Court

HC: Deeming fiction of 70:30 not applicable to all property development projects: Allows writ

  • In Favour of Petitioner
  • Citation Number : TS-178-HC(MAD)-2023-GST
Authority for Advance Ruling

AAR: Clarifies tax rate for ITC’s ‘bonus’ payment to Canteen Service Provider’s employees

  • In Favour of Respondent
  • Citation Number : TS-179-AAR(TEL)-2023-GST
Authority for Advance Ruling

AAR: 12% GST on accomodation rented by Trust to pilgrims, not within temple's vicinity

  • In Favour of Respondent
  • Citation Number : TS-177-AAR(GUJ)-2023-GST
High Court

HC: Allows filing of revocation application for restoring GST registration, ITC claim for cancellation-period

  • In Favour of Respondent
  • Citation Number : TS-173-HC(RAJ)-2023-GST
High Court

HC: Quashes “cryptic” order cancelling registration; “Assessee has right to know reasons for cancellation”

  • In Favour of Petitioner
  • Citation Number : TS-176-HC(GUJ)-2023-GST
High Court

HC: Reserves liberty to Assessee, to apply for cancelling registration-revocation under March 31 Notification

  • In Favour of Respondent
  • Citation Number : TS-171-HC(KAR)-2023-GST
High Court

HC: Keeps in abeyance proceedings pursuant to SCN issued after refund being granted

  • In Favour of Respondent
  • Citation Number : TS-174-HC(RAJ)-2023-GST
High Court

HC: Upholds ex-parte assessment order levying demand for mis-declaration in returns, rejects writ

  • In Favour of Respondent
  • Citation Number : TS-175-HC(ALL)-2023-GST
High Court

HC: Grants Govt. contractor second chance to prove case after appeal-dismissal on limitation ground

  • In Favour of Petitioner
  • Citation Number : TS-172-HC(CAL)-2023-GST
High Court

HC: Non-filing certified order-copy within time only a technical defect, condonable by writ court

  • In Favour of Petitioner
  • Citation Number : TS-170-HC(MAD)-2023-GST
High Court

HC: Delay in filing certified copy only technical, condonable in interest of merit

  • In Favour of Petitioner
  • Citation Number : TS-739-HC(ORI)-2022-GST