Rulings ( 7211 results )

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High Court

HC: GST still at nascent stage, rigid view should not be taken in procedural matters

  • In Favour of Not Applicable
  • Citation Number : TS-216-HC(MAD)-2021-GST
High Court

HC: Calcutta HC stays parallel proceedings by State GST authorities

  • In Favour of Not Applicable
  • Citation Number : TS-215-HC(CAL)-2021-GST
High Court

HC: Citing critical investigation stage, rejects bail of accused arrested in Rs. 66 crores ITC-fraud case

  • In Favour of Not Applicable
  • Citation Number : TS-214-HC(BOM)-2021-GST
High Court

HC: Dismisses Petition assailing SCN questioning ITC transition, allows Revenue to proceed with assessment

  • In Favour of Not Applicable
  • Citation Number : TS-213-HC(MAD)-2021-GST
High Court

HC: Absent consideration of Order service-date controversy, quashes Appellate Authority’s best judgment order

  • In Favour of Petitioner
  • Citation Number : TS-1239-HC(KAR)-2020-GST
High Court

HC: Dismisses petition seeking direction to statutory authority for extension in submitting GSTR-9/9C

  • In Favour of Respondent
  • Citation Number : TS-212-HC(RAJ)-2021-GST
High Court

HC: Grants bail to GST-evasion accused, considering role attributed, evasion quantum

  • In Favour of Not Applicable
  • Citation Number : TS-209-HC(GUJ)-2021-GST
High Court

HC: Private contractors liable to pay 18% GST to Southern Railways, for parking service license

  • In Favour of Not Applicable
  • Citation Number : TS-208-HC(MAD)-2021-GST
High Court

HC: Revenue can’t mulct assessee with penalty; Quashes detention-order passed basis ‘utterly perverse’ grounds

  • In Favour of Not Applicable
  • Citation Number : TS-207-HC(TEL)-2021-GST
Authority for Advance Ruling

AAR: Catering services to ITI students/trainees under Govt. scheme exempt; TDS u/s 51 inapplicable

  • In Favour of Not Applicable
  • Citation Number : TS-1238-AAR(KER)-2020-GST
High Court

HC: Releases detained goods, vehicle having invalid e-way bill on bond, however allows assessment to continue

  • In Favour of Not Applicable
  • Citation Number : TS-206-HC(TRI)-2021-GST
High Court

HC: Artificial restriction created on land value for transfer of property for undivided share challenged before Gujarat HC

  • In Favour of Not Applicable
  • Citation Number : TS-205-HC(GUJ)-2021-GST
High Court

HC: Superintendent to pass fresh order considering Petitioner’s response in SCN pointing out discrepancies in GSTR-1 & GSTR-3B

  • In Favour of Not Applicable
  • Citation Number : TS-204-HC(TRI)-2021-GST
High Court

HC: No interim protection from bank account attachment sans balance record

  • In Favour of Not Applicable
  • Citation Number : TS-203-HC(MAD)-2021-GST
High Court

HC: Stays proceedings by CGST officer citing wrongful assumption of jurisdiction

  • In Favour of Not Applicable
  • Citation Number : TS-202-HC(DEL)-2021-GST
High Court

HC: Issues notice to UOI on writ assailing validity of section 129 of CGST Act, 2017

  • In Favour of Not Applicable
  • Citation Number : TS-201-HC(BOM)-2021-GST
High Court

HC: Rejects bail to ex-employee of entity claiming fake ITC of Rs. 47 Cr.

  • In Favour of Not Applicable
  • Citation Number : TS-200-HC(RAJ)-2021-GST
High Court

HC: Releases person accused of tax evasion of Rs.70 Cr. on bail

  • In Favour of Not Applicable
  • Citation Number : TS-199-HC(GUJ)-2021-GST
High Court

HC: Quashes detention order but directs State Tax Officer to issue notice, order afresh

  • In Favour of Not Applicable
  • Citation Number : TS-198-HC(MAD)-2021-GST
High Court

HC: Quashes detention order on ‘gross violation’ of natural-justice principles absent hearing opportunity

  • In Favour of Not Applicable
  • Citation Number : TS-197-HC(TRI)-2021-GST