Rulings ( 4777 results )
High Court
HC: Allows assessee to file revocation application as per enabling Notification
Jun 06, 2023- In Favour of Petitioner
- Citation Number : TS-223-HC(KAR)-2023-GST
Supreme Court
SC: Denies anticipatory bail; Considers HC observations regarding GST no /firm-name fabrication
Jun 06, 2023- In Favour of Respondent
- Citation Number : TS-221-SC-2023-GST
High Court
HC: Denies anticipatory bail to accused involved in creation of fake firm, GST no & invoices
Jun 06, 2023- In Favour of Petitioner
- Citation Number : TS-225-HC(RAJ)-2023-GST
High Court
HC: Remands refund matter for not considering delay condonation plea in view of CBIC notification
Jun 02, 2023- In Favour of Petitioner
- Citation Number : TS-219-HC(DEL)-2023-GST
High Court
HC: Stays interest & penalty owing to non-constitution of GST Appellate Tribunal
Jun 02, 2023- In Favour of Petitioner
- Citation Number : TS-218-HC(ORI)-2023-GST
High Court
HC: Quashes registration cancellation for being violative of natural-justice principles
Jun 02, 2023- In Favour of Petitioner
- Citation Number : TS-220-HC(DEL)-2023-GST
High Court
HC: ‘Not permissible’ to seek refund of pre-GST taxes via writ petition
Jun 02, 2023- In Favour of Petitioner
- Citation Number : TS-217-HC(ORI)-2023-GST
High Court
HC: Deficiency notice for pointing out defect in return not necessary before initiation of proceedings u/s 74
May 30, 2023- In Favour of Respondent
- Citation Number : TS-216-HC(ALL)-2023-GST
High Court
HC: Relegates towards alternate remedy in challenge to vehicle detention order
May 30, 2023- In Favour of Petitioner
- Citation Number : TS-215-HC(MAD)-2023-GST
High Court
HC: Quashes demand order for not serving appropriate notice, directs fresh issuance
May 30, 2023- In Favour of Petitioner
- Citation Number : TS-214-HC(ALL)-2023-GST
High Court
HC: Citing expiry of limitation period for filing statutory appeal, dismisses writ against dues recovery
May 30, 2023- In Favour of Respondent
- Citation Number : TS-210-HC(RAJ)-2023-GST
High Court
HC: Quashes order suspending GST registration since SCN ‘bereft of specific reasons’
May 30, 2023- In Favour of Respondent
- Citation Number : TS-211-HC(DEL)-2023-GST
High Court
HC: Quashes initiation of recovery proceedings owing to ‘vague’ SCN
May 30, 2023- In Favour of Petitioner
- Citation Number : TS-213-HC(MP)-2023-GST
High Court
HC: Quashes order attaching bank-account of payment aggregator 'Onion-Pay' alleging fake/non-existent merchant
May 30, 2023- In Favour of Petitioner
- Citation Number : TS-209-HC(DEL)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Affirms AAR-order; Denies concessional rate benefit on works-contract to Uttar Pradesh Jal Nigam
May 29, 2023- In Favour of Appellant
- Citation Number : TS-208-AAAR(UP)-2023-GST
High Court
HC: Sets aside refund rejection order; Remands for fresh consideration
May 29, 2023- In Favour of Petitioner
- Citation Number : TS-206-HC(CAL)-2023-GST
High Court
HC: Permits extension of time for queries relating to SCN
May 29, 2023- In Favour of Petitioner
- Citation Number : TS-205-HC(MAD)-2023-GST
High Court
HC: Stays recovery proceedings, restraining coercive steps, pending GST Tribunal establishment
May 29, 2023- In Favour of Appellant
- Citation Number : TS-207-HC(CAL)-2023-GST
High Court
HC: Citing availability of statutory remedy, dismisses writ against provisional attachment of cash-credit facility
May 26, 2023- In Favour of Respondent
- Citation Number : TS-204-HC(CAL)-2023-GST
High Court
HC: Sets-aside McDonald India's refund rejection on services rendered to US Parent; Remands matter
May 26, 2023- In Favour of Petitioner
- Citation Number : TS-203-HC(DEL)-2023-GST