Rulings ( 4777 results )

HC: Grants bail to CA accused of Rs 122 cr GST violation upon expressing readiness to deposit Rs 50 lakh

  • In Favour of Petitioner
  • Citation Number : TS-26-HC(MAD)-2024-GST

HC: Authorities duty-bound to establish tax-evasion intent in not producing EWB; Sets-aside penalty

  • In Favour of Petitioner
  • Citation Number : TS-25-HC(ALL)-2024-GST

HC: Delhi HC upholds constitutional validity of Anti-Profiteering legislation, but no room for arbitrariness

  • In Favour of Not Applicable
  • Citation Number : TS-24-HC(DEL)-2024-GST

HC: Denial of GST-credit transition post retrospective restoration of VAT-registration 'illegal'

  • In Favour of Petitioner
  • Citation Number : TS-714-HC(CAL)-2023-GST

HC: Crime under GST not heinous like murder or terrorism; Grants bail in Rs 144 cr tax-fraud case

  • In Favour of Applicant
  • Citation Number : TS-23-HC(BOM)-2024-GST

HC: Laments Revenue's approach to withhold refund due to alert in automated system

  • In Favour of Petitioner
  • Citation Number : TS-22-HC(BOM)-2024-GST

AAR: ITC not deniable in 'sale and buyback' transaction where consideration settled through book-adjustment

  • In Favour of Not Applicable
  • Citation Number : TS-713-AAR(WB)-2023-GST

HC: 'Goa Rural Improvement and Welfare Cess Act' not subsumed under GST: Dismisses petitions

  • In Favour of Respondent
  • Citation Number : TS-21-HC(BOM)-2024-GST

AAR: Re-gasification of LNG into RNG taxable at 12%

  • In Favour of Applicant
  • Citation Number : TS-712-AAR(OD)-2023-GST

AAR: Sale of plots/land coupled with construction of duplexes/flats a taxable service

  • In Favour of Applicant
  • Citation Number : TS-711-AAR(OD)-2023-GST

HC: Refund for zero-rated exports does not disentitle claim of unutilized ITC under IDS; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-20-HC(MAD)-2024-GST

HC: GST gets credited to Govt. upon payment in ECL & not GSTR-3B filing; Quashes interest demand

  • In Favour of Petitioner
  • Citation Number : TS-19-HC(MAD)-2024-GST

HC: Limitation for refund computable from export-date; Claims may be clubbed

  • In Favour of Petitioner
  • Citation Number : TS-18-HC(MAD)-2024-GST

HC: Directs DGGI & CGST Preventive Wing to send over investigations to State Authorities in interrelated proceedings

  • In Favour of Petitioner
  • Citation Number : TS-17-HC(JHAR)-2024-GST

HC: Authorities bound to refund IGST with 7% interest as per earlier order after adjusting duty-drawback

  • In Favour of Petitioner
  • Citation Number : TS-710-HC(GUJ)-2023-GST

HC: Raps officer for initiating recovery-proceedings despite 20% payment; Imposes cost citing own ruling

  • In Favour of Petitioner
  • Citation Number : TS-16-HC(PAT)-2024-GST

HC: Cannot re-write/review decision in garb of rectification; Restores earlier order & directs reinstating registration

  • In Favour of Not Available
  • Citation Number : TS-15-HC(CAL)-2024-GST

HC: Demand on performance incentive to directors sans considering Circular/documents unsustainable: Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-14-HC(MAD)-2024-GST

HC: Cancels 'Anticipatory Bail'; Attempt to leave country a serious violation of bail condition

  • In Favour of Respondent
  • Citation Number : TS-13-HC(DEL)-2024-GST

HC: Confirms bail granted to person accused of ITC fraud, directs compliance of conditions

  • In Favour of Respondent
  • Citation Number : TS-12-HC(DEL)-2024-GST