Rulings ( 5196 results )

HC: Consent from co-owner of property not a requirement prior to granting registration

  • In Favour of Not Applicable
  • Citation Number : TS-851-HC(ALL)-2024-GST

HC: Grants opportunity to explain return mismatch upon payment of 25% of tax-dues

  • In Favour of Not Available
  • Citation Number : TS-849-HC(MAD)-2024-GST

HC: Denies ITC on sales promotion activities citing blocked credit ‘embargo’

  • In Favour of Petitioner
  • Citation Number : TS-847-HC(MAD)-2024-GST

HC: Relegates Zoomcar to appeal remedy

  • In Favour of Respondent
  • Citation Number : TS-848-HC(BOM)-2024-GST

HC: Quashes assessment order noting non-consideration of reply regarding ‘inadvertent’ ITC-claim in GSTR-3B

  • In Favour of Not Applicable
  • Citation Number : TS-850-HC(MAD)-2024-GST

HC: Dismisses petition seeking review of interest-calculation on refund of cash seized during investigation

  • In Favour of Petitioner
  • Citation Number : TS-846-HC(BOM)-2024-GST

HC: Rejects Bottler's plea equating demand on production overhead-charges to taxing alcohol for human-consumption

  • In Favour of Respondent
  • Citation Number : TS-845-HC(BOM)-2024-GST

HC: Nokia’s software development, support, etc. to overseas-entity not ‘Intermediary-service’; Quashes Rs. 747 cr. demand

  • In Favour of Petitioner
  • Citation Number : TS-844-HC(KAR)-2024-GST

HC: Directs Revenue to grant refund basis amended 'adjusted-total-turnover’ definition as clarified

  • In Favour of Petitioner
  • Citation Number : TS-843-HC(GUJ)-2024-GST

HC: Quashes proceedings absent specific details mentioning date, time and venue for personal hearing

  • In Favour of Not Applicable
  • Citation Number : TS-842-HC(MAD)-2024-GST

HC: Denying Assessee’s right to cross-examine violates principles of natural justice; Allows writ

  • In Favour of Petitioner
  • Citation Number : TS-841-HC(KER)-2024-GST

HC: Quashes arrest of Director for non-furnishing ‘grounds ‘in writing’; Sets-aside subsequent remand

  • In Favour of Not Available
  • Citation Number : TS-840-HC(DEL)-2024-GST

HC: Telecom towers are movable property; Exclusion from Plant & Machinery doesn't make them immovable

  • In Favour of Petitioner
  • Citation Number : TS-839-HC(DEL)-2024-GST

HC: Quashes assessment order, directs lifting of account-attachment on compliance with payment condition

  • In Favour of Not Available
  • Citation Number : TS-838-HC(MAD)-2024-GST

HC: Quashes registration-cancellation of Composition Scheme taxpayer by treating as ‘Other’

  • In Favour of Petitioner
  • Citation Number : TS-837-HC(ALL)-2024-GST

HC: Quashes rejection of ‘ownership of goods’ by officers despite ‘Aadhar authenticated’ GSTIN

  • In Favour of Not Available
  • Citation Number : TS-836-HC(ALL)-2024-GST

HC: Directs to issue notice to legal representatives

  • In Favour of Petitioner
  • Citation Number : TS-835-HC(MAD)-2024-GST

HC: Intervention at SCN-stage for procedural grievances "impermissible" absent perversity; Dismisses writ

  • In Favour of Respondent
  • Citation Number : TS-834-HC(CAL)-2024-GST

HC: Sets-aside export denial on advertising services; Directs re-adjudication after considering CBIC-Circular, Assessee's submissions

  • In Favour of Petitioner
  • Citation Number : TS-833-HC(BOM)-2024-GST

HC: Grants opportunity to contest ‘Intermediary’ status; Sets aside assessment order

  • In Favour of Not Available
  • Citation Number : TS-832-HC(MAD)-2024-GST