Rulings ( 7211 results )

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High Court

HC: Dismisses bail application of alleged mastermind in fake ITC availment case

  • In Favour of Respondent
  • Citation Number : TS-231-HC(RAJ)-2021-GST
High Court

HC: Taxability of 'oxygen cylinders' donated to State by Corporates under Delhi HC scanner

  • In Favour of Not Applicable
  • Citation Number : TS-230-HC(DEL)-2021-GST
High Court

HC: P&H HC's notice in SBI Cards' matter for seeking refund of GST paid twice

  • In Favour of Not Applicable
  • Citation Number : TS-229-HC(P&H)-2021-GST
High Court

HC: Directs Water Supply Board to revise work-contract terms due to GST implementation

  • In Favour of Petitioner
  • Citation Number : TS-228-HC(MAD)-2021-GST
Authority for Advance Ruling

AAR: Liaison office connecting business in India with Dubai HO, an ‘Intermediary’, liable to register

  • In Favour of Not Applicable
  • Citation Number : TS-227-AAR(MAH)-2021-GST
High Court

HC: Quashes assessment order citing adoption of ‘arbitrary’ method under best-judgment assessment

  • In Favour of Petitioner
  • Citation Number : TS-1170-HC(TEL)-2021-GST
High Court

HC: Closes writ, summons under challenge having become inefficacious

  • In Favour of Petitioner
  • Citation Number : TS-1168-HC(DEL)-2021-GST
High Court

HC: To examine nexus between FEMA, IGST Act in plea concerning export proceeds’ realization

  • In Favour of Not Applicable
  • Citation Number : TS-1167-HC(DEL)-2021-GST
High Court

HC: Quashes provisional-attachment order where proceedings invoked against third parties for GST violation

  • In Favour of Petitioner
  • Citation Number : TS-1166-HC(GUJ)-2021-GST
High Court

HC: Grants bail to alleged GST-evader accused of covert fictitious firm operations

  • In Favour of Applicant
  • Citation Number : TS-1169-HC(GUJ)-2021-GST
High Court

HC: Quashes bank account attachment sans material to prove involvement in alleged illegal transaction

  • In Favour of Petitioner
  • Citation Number : TS-226-HC(DEL)-2021-GST
High Court

HC: Quashes assessment order alleging bill trading, absent hearing opportunity to Assessee

  • In Favour of Petitioner
  • Citation Number : TS-225-HC(MAD)-2021-GST
High Court

HC: Grants bail to alleged kingpin of GST-evasion racket involving 13 fictitious firms

  • In Favour of Not Applicable
  • Citation Number : TS-224-HC(GUJ)-2021-GST
High Court

HC: Cannot “put cart before horse”; Directs Revenue to revive incorrectly cancelled GST-registration

  • In Favour of Not Applicable
  • Citation Number : TS-223-HC(MAD)-2021-GST
High Court

HC: Delhi HC issues notice in petition assailing constitutional vires of ITC eligibility provisions

  • In Favour of Not Applicable
  • Citation Number : TS-222-HC(DEL)-2021-GST
High Court

HC: Declines middleman’s bail; Cites involvement in perpetrating Rs. 55 crores fraud through paper transactions

  • In Favour of Not Applicable
  • Citation Number : TS-221-HC-2021-GST
High Court

HC: Enlarges GST-evasion accused on bail; Cites bona fide conduct, cooperation during investigation

  • In Favour of Not Applicable
  • Citation Number : TS-220-HC(BOM)-2021-GST
High Court

HC: Refund denial on account of auto-population of claim under one head ‘unfair’; Remits matter

  • In Favour of Not Applicable
  • Citation Number : TS-219-HC(MAD)-2021-GST
High Court

HC: Disposes writ challenging summary order of FORM GST DRC-07, relegates Assessee towards appellate remedy

  • In Favour of Not Applicable
  • Citation Number : TS-218-HC(GUJ)-2021-GST
High Court

HC: Stays demand of Rs. 28 cr, provisional bank attachment; cites interim order in similar circumstances

  • In Favour of Not Applicable
  • Citation Number : TS-217-HC(AP)-2021-GST