Rulings ( 4777 results )
Sessions Court
SSC: Releases on conditional bail owing to ‘mere apprehension’ of evidence tampering
Aug 21, 2023- In Favour of Petitioner
- Citation Number : TS-400-SSC(GUJ)-2023-GST
High Court
HC: Independent advisory to overseas entity for facilitating investments in India not intermediary service
Aug 21, 2023- In Favour of Petitioner
- Citation Number : TS-399-HC(DEL)-2023-GST
High Court
HC: Power to seize cannot extend to unaccounted wealth; Directs release of cash, silver-bars
Aug 18, 2023- In Favour of Petitioner
- Citation Number : TS-398-HC(DEL)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Alcoholic liquor for human consumption an ‘exempt supply’ for ITC reversal; Affirms AAR
Aug 18, 2023- In Favour of Not Applicable
- Citation Number : TS-397-AAAR(WB)-2023-GST
Supreme Court
SC: HC justified in dismissing writ for delay in approaching Appellate Authority: Dismisses SLP
Aug 18, 2023- In Favour of Not Available
- Citation Number : TS-395-SC-2023-GST
High Court
HC: Dismisses writ filed against appellate order on ground of delay in filing appeal before authority
Aug 18, 2023- In Favour of Not Available
- Citation Number : TS-396-HC(PAT)-2023-GST
High Court
HC: In matter concerning manner of service of order, requires Revenue to file counter-affidavit
Aug 16, 2023- In Favour of Petitioner
- Citation Number : TS-394-HC(ALL)-2023-GST
High Court
HC: Quashes ‘cryptic’ order cancelling GST registration retrospectively; Allows writ
Aug 16, 2023- In Favour of Petitioner
- Citation Number : TS-393-HC(DEL)-2023-GST
High Court
HC: Revenue not justified in rejecting ITC-transfer by GST-3B due to non-functioning of common portal
Aug 16, 2023- In Favour of Not Applicable
- Citation Number : TS-391-HC(ALL)-2023-GST
High Court
HC: Issues notice and stays remaining demand owing to non-constitution of Appellate Tribunal
Aug 14, 2023- In Favour of Petitioner
- Citation Number : TS-390-HC(ORI)-2023-GST
High Court
HC: Grants bail to Applicant accused of fraudulently availing ITC, imposes conditions
Aug 14, 2023- In Favour of Petitioner
- Citation Number : TS-388-HC(ALL)-2023-GST
High Court
HC: Cannot entertain writ on supposed tax evasion absent appropriate Departmental proceedings
Aug 14, 2023- In Favour of Petitioner
- Citation Number : TS-389-HC(ALL)-2023-GST
High Court
HC: Quashes SCN seeking registration cancellation as it suffers vice of obscurity
Aug 14, 2023- In Favour of Petitioner
- Citation Number : TS-392-HC(AP)-2023-GST
High Court
HC: Reusing e-way bills "impliedly proves" tax-evasion intent; Upholds tax, penalty against transporter
Aug 14, 2023- In Favour of Respondent
- Citation Number : TS-387-HC(P&H)-2023-GST
High Court
HC: Grants adjournment opportunity considering voluminous transaction, however requires deposit citing huge tax liability
Aug 11, 2023- In Favour of Petitioner
- Citation Number : TS-386-HC(MAD)-2023-GST
High Court
HC: Bank Account freezing a ‘relevant fact’ when considering delay condonation for appeal-filing
Aug 11, 2023- In Favour of Petitioner
- Citation Number : TS-385-HC(AP)-2023-GST
High Court
HC: Rejects ‘prayer’ for 'interim-relief'/'no further coercive action' in ITC investigation case
Aug 11, 2023- In Favour of Not Applicable
- Citation Number : TS-384-HC(BOM)-2023-GST
High Court
HC: Quashes arrest warrant issued without receipt of service report however requires appearance in 2 weeks
Aug 10, 2023- In Favour of Petitioner
- Citation Number : TS-383-HC(JHAR)-2023-GST
High Court
HC: Mere non-uploading of order-copy cannot save time-barred appeal when same served manually
Aug 09, 2023- In Favour of Not Available
- Citation Number : TS-382-HC(GUJ)-2023-GST
High Court
HC: Releases accused on bail considering ‘illegal’ arrest, till date no taxes, penalty, compoundable offence
Aug 08, 2023- In Favour of Not Applicable
- Citation Number : TS-381-HC(ALL)-2023-GST