Rulings ( 4777 results )

HC: AC cannot issue order when Writ Court specifically directed matter for Commissioner’s consideration

  • In Favour of Petitioner
  • Citation Number : TS-560-HC(TEL)-2023-GST

HC: Colleges liable to pay GST on 'Affiliation' and 'Inspection' fees to Affiliating University

  • In Favour of Respondent
  • Citation Number : TS-559-HC(TEL)-2023-GST

HC: Detention order solely on the allegation of not carrying TDS-01 form, unsustainable

  • In Favour of Petitioner
  • Citation Number : TS-558-HC(ALL)-2023-GST

HC: Sets aside GST registration cancellation order passed without recording any cogent reason

  • In Favour of Petitioner
  • Citation Number : TS-555-HC(ALL)-2023-GST

HC: Intention of adverse view should culminate into Notice to Assessee, quashes order

  • In Favour of Petitioner
  • Citation Number : TS-553-HC(ALL)-2023-GST

HC: Instructs unblocking ITC after retaining 10% penalty amout to fulfill pre-deposit condition

  • In Favour of Respondent
  • Citation Number : TS-556-HC(P&H)-2023-GST

HC: Rules on cross-empowerment under GST in summons for procuring presence as witness; Directs appearance

  • In Favour of Respondent
  • Citation Number : TS-554-HC(PAT)-2023-GST

HC: Assessee cannot argue case without any pleadings in writ petition

  • In Favour of Respondent
  • Citation Number : TS-552-HC(ALL)-2023-GST

HC: SCN issued to Indiabulls denying TDS transfer from VAT to GST 'illegal'

  • In Favour of Petitioner
  • Citation Number : TS-548-HC(MAD)-2023-GST

HC: Issues notice in writ concerning Schedule II, III on lease, tenancy or easement

  • In Favour of Not Applicable
  • Citation Number : TS-545-HC(GUJ)-2023-GST

HC: Allows refund considering statement containing shipping bills, invoice date

  • In Favour of Respondent
  • Citation Number : TS-549-HC(DEL)-2023-GST

HC: Quashes SCN, order cancelling GST registration for violation of natural justice principles

  • In Favour of Respondent
  • Citation Number : TS-546-HC(DEL)-2023-GST

HC: Denies Anticipatory-Bail to accused alleged to be associated with firm having fake GST-number

  • In Favour of Respondent
  • Citation Number : TS-544-HC(DEL)-2023-GST

HC: Transaction genuineness cannot be established without relevant documents; Upholds proceedings initiated for ITC-denial

  • In Favour of Respondent
  • Citation Number : TS-543-HC(ALL)-2023-GST

HC: Permits utilizing amount deposited in ECL towards pre-deposit; Revenue’s objection ‘technical in nature’

  • In Favour of Petitioner
  • Citation Number : TS-542-HC(J&K)-2023-GST

HC: Quashes ‘defective’ SCN cancelling GST-registration issued sans any reasons, without application of mind

  • In Favour of Respondent
  • Citation Number : TS-541-HC(BOM)-2023-GST

HC: Applying 'Verizon Communication' ratio, grants refund on 'Connectivity Services' rendered by Vodafone Idea

  • In Favour of Petitioner
  • Citation Number : TS-539-HC(DEL)-2023-GST

HC: Assessing Officer cannot conduct VAT return assessment in garb of disallowing transitional credit

  • In Favour of Respondent
  • Citation Number : TS-540-HC(JHAR)-2023-GST

HC: Quashes detention for non-filling of E-way bill part-B; Allows refund with interest

  • In Favour of Respondent
  • Citation Number : TS-538-HC(ALL)-2023-GST

HC: Rules on initiation of parallel-proceedings, keeps one ‘in abeyance’ until completion of other

  • In Favour of Respondent
  • Citation Number : TS-537-HC(PAT)-2023-GST