Rulings ( 4777 results )

HC: Due to availability of alternative statutory remedy, dismisses writ petition

  • In Favour of Respondent
  • Citation Number : TS-380-HC(KER)-2023-GST

HC: Aims to balance equities, directs deposition of sum to set-aside ex-parte order

  • In Favour of Petitioner
  • Citation Number : TS-379-HC(ALL)-2023-GST

HC: Quashes communication placing debit freeze on bank account, ladles Revenue with cost

  • In Favour of Not Available
  • Citation Number : TS-378-HC(DEL)-2023-GST

SC: Dismisses Revenue's SLP against HC order allowing release of cash seized during search

  • In Favour of Respondent
  • Citation Number : TS-376-SC-2023-GST

HC: Cash seizure from premises during investigation unwarranted, directs release

  • In Favour of Petitioner
  • Citation Number : TS-377-HC(KER)-2023-GST

CCI: Directs DGAP probe into profiteering in Ireo-Waterfront plots post-2020, cites pending completion certificates

  • In Favour of Respondent
  • Citation Number : TS-375-CCI-2023-GST

CCI: Drops Anti-Profiteering proceedings against realtor, absent other projects for investigation

  • In Favour of Petitioner
  • Citation Number : TS-374-CCI-2023-GST

CCI: Orders DGAP to reinvestigate into real estate projects by “exhausting all available resources”

  • In Favour of Not Applicable
  • Citation Number : TS-373-CCI-2023-GST

HC: Non-grant of opportunity for curing procedural defect violates natural justice principle

  • In Favour of Petitioner
  • Citation Number : TS-372-HC(BOM)-2023-GST

CCI: No profiteering by charging royalty and advertisement expenses by Subway under franchisee agreement

  • In Favour of Petitioner
  • Citation Number : TS-371-CCI-2023-GST

CCI: Drops anti-profiteering proceedings against real-estate projects initiated post-GST

  • In Favour of Respondent
  • Citation Number : TS-370-CCI-2023-GST

HC: Disposes writ challenging constitutionality of blocked credits, as matter pending before Apex Court

  • In Favour of Not Applicable
  • Citation Number : TS-369-HC(BOM)-2023-GST

HC: Disposes writ challenging constitutionality of blocked credits, considering pending matter before SC

  • In Favour of Not Applicable
  • Citation Number : TS-368-HC(BOM)-2023-GST

HC: Quashes recovery action against service recipient for GSTR-2A-GSTR-3B mismatch absent exceptional circumstances

  • In Favour of Petitioner
  • Citation Number : TS-367-HC(CAL)-2023-GST

HC: Directs reassessing BoE considering 'bona-fide' mistake of claiming duty exemption under AA scheme

  • In Favour of Petitioner
  • Citation Number : TS-366-HC(KER)-2023-GST

HC: Directs filing statutory appeal against order imposing penalty; Restrains coercive action

  • In Favour of Appellant
  • Citation Number : TS-365-HC(CAL)-2023-GST

HC: Refund-Application cannot be rejected without affording opportunity to reconcile mismatch; Restores application

  • In Favour of Petitioner
  • Citation Number : TS-364-HC(DEL)-2023-GST

HC: Dismisses prayer for quashing FIR, criminal proceedings in GST-evasion case: Directs following SC dicta

  • In Favour of Respondent
  • Citation Number : TS-363-HC(JHAR)-2023-GST

HC: Grants bail considering investigation completion and other factors; Imposes conditions

  • In Favour of Not Applicable
  • Citation Number : TS-362-HC(CHAT)-2023-GST

HC: Quashes order passed in haste without giving hearing opportunity: Remits matter

  • In Favour of Petitioner
  • Citation Number : TS-361-HC(ORI)-2023-GST