Rulings ( 4777 results )
High Court
HC: Upholds Malabar Cement’s transitional-credit claim rejection absent limitation extension by Commissioner
Dec 07, 2023- In Favour of Respondent
- Citation Number : TS-620-HC(KER)-2023-GST
High Court
HC: Gujarat HC issues notice in challenge to second time extension for SCN issuance
Dec 06, 2023- In Favour of Not Applicable
- Citation Number : TS-619-HC(GUJ)-2023-GST
High Court
HC: IGST refund on zero-rated supplies after adjustment of interest not illegal
Dec 05, 2023- In Favour of Petitioner
- Citation Number : TS-618-HC(DEL)-2023-GST
High Court
HC: Appellate Authority under ‘obligation’ to look into merits even in assessee’s absence
Dec 04, 2023- In Favour of Petitioner
- Citation Number : TS-617-HC(PAT)-2023-GST
High Court
HC: Upholds ITC denial citing want of supporting documents to evidence ‘actual’ goods movement
Dec 04, 2023- In Favour of Not Applicable
- Citation Number : TS-616-HC(ALL)-2023-GST
High Court
HC: Directs refund of ITC deposit following demand drop, but orders 10% pre-deposit retention for appeal
Dec 04, 2023- In Favour of Petitioner
- Citation Number : TS-615-HC(BOM)-2023-GST
High Court
HC: Revenue to consider Assessee’s rectification application w.r.t. error in assessment order
Dec 04, 2023- In Favour of Not Applicable
- Citation Number : TS-614-HC(MAD)-2023-GST
High Court
HC: Directs Revenue to reconsider IGST refund on ocean freight, rejected basis limitation
Dec 04, 2023- In Favour of Petitioner
- Citation Number : TS-613-HC(MAD)-2023-GST
High Court
HC: Slashes penalty from Rs. 56 lakhs to Rs. 10,000, absent "general penalty disciplines”
Dec 04, 2023- In Favour of Petitioner
- Citation Number : TS-612-HC(ALL)-2023-GST
High Court
HC: Payment of pre-deposit for maintaining appeal only through ECL, not ECrL debit
Dec 04, 2023- In Favour of Respondent
- Citation Number : TS-611-HC(PAT)-2023-GST
High Court
HC: Quashes order dismissing appeal for being filed manually; Relies upon co-ordinate bench ruling
Dec 01, 2023- In Favour of Petitioner
- Citation Number : TS-610-HC(P&H)-2023-GST
High Court
HC: AAR’s exemption denial on wheat loading/storage considering usage in importer’s factory ‘flawed’/’arbitrary’
Dec 01, 2023- In Favour of Petitioner
- Citation Number : TS-609-HC(MAD)-2023-GST
District Court
DC: ‘Default bail’ provisions apply to GST-investigation; Releases accused, cites complaint & inquiry completion delay
Nov 30, 2023- In Favour of Applicant
- Citation Number : TS-608-DC(JMN)-2023-GST
High Court
HC: Affiliation/renewal services by University to constituent private colleges not 'exempt'; Dismisses writ
Nov 29, 2023- In Favour of Respondent
- Citation Number : TS-607-HC(MAD)-2023-GST
High Court
HC: Serving demand-order on Ex-Director of Company in liquidation absent clarity w.r.t. funds-availability, “unsustainable”
Nov 28, 2023- In Favour of Petitioner
- Citation Number : TS-606-HC(MAD)-2023-GST
High Court
HC: Disposes challenge to TRU Circular, considering Association of Technical Textiles ruling
Nov 27, 2023- In Favour of Petitioner
- Citation Number : TS-605-HC(DEL)-2023-GST
High Court
HC: Allows refund with interest in case of higher tax rate of input than output
Nov 27, 2023- In Favour of Petitioner
- Citation Number : TS-603-HC(MAD)-2023-GST
High Court
HC: sets aside tax demand for want of service of notice upon legal-representative of deceased
Nov 27, 2023- In Favour of Applicant
- Citation Number : TS-602-HC(ALL)-2023-GST
High Court
HC: Quashes registration-cancellation order absent reasons, directs assessee to file objections against bank-attachment
Nov 27, 2023- In Favour of Respondent
- Citation Number : TS-601-HC(BOM)-2023-GST
High Court
HC: Refund application processing cannot be halted when mandatory documents filed
Nov 24, 2023- In Favour of Petitioner
- Citation Number : TS-604-HC(DEL)-2023-GST