Rulings ( 4730 results )
High Court
HC: Directs the ‘Proper Officer’ to expedite processing of refund
May 14, 2024- In Favour of Petitioner
- Citation Number : TS-284-HC(DEL)-2024-GST
High Court
HC: Absent ‘why’ refund rejection, quashes order for violation of natural justice principles
May 14, 2024- In Favour of Petitioner
- Citation Number : TS-283-HC(RAJ)-2024-GST
High Court
HC: Permits to file appeal before Appellate Authority noticing non-expiry of limitation
May 14, 2024- In Favour of Petitioner
- Citation Number : TS-282-HC(KAR)-2024-GST
High Court
HC: Citing PoS, dismisses challenge to recovery of GST on exhibition service received outside India
May 14, 2024- In Favour of Petitioner
- Citation Number : TS-281-HC(RAJ)-2024-GST
High Court
HC: Rules on denial of opportunity to cross-examine supplier on purchase, sales
May 14, 2024- In Favour of Appellant
- Citation Number : TS-280-HC(CAL)-2024-GST
High Court
HC: Sets aside unreasoned order cancelling GST registration; Directs fresh consideration
May 14, 2024- In Favour of Petitioner
- Citation Number : TS-279-HC(ALL)-2024-GST
Authority for Advance Ruling
AAR: ‘Marketing/Recruitment/Referral' of aspiring students to foreign universities/colleges not 'Intermediary Service'
May 14, 2024- In Favour of Applicant
- Citation Number : TS-278-AAR(TEL)-2024-GST
High Court
HC: Writ ‘not maintainable’ sans plausible explanation for not taking recourse to appellate remedy
May 14, 2024- In Favour of Respondent
- Citation Number : TS-277-HC(RAJ)-2024-GST
High Court
HC: Dismisses writ challenging Best Judgment Assessment; Cites Assessee's negligence/default in filing returns
May 13, 2024- In Favour of Respondent
- Citation Number : TS-276-HC(RAJ)-2024-GST
High Court
HC: Grants reimbursement to contractor of GST imposed on indirect transactions during contract performance
May 13, 2024- In Favour of Not Applicable
- Citation Number : TS-275-HC(JHAR)-2024-GST
High Court
HC: Absence of EWB in vehicle mere 'technical-violation': Quashes detention citing absence of mens-rea
May 10, 2024- In Favour of Petitioner
- Citation Number : TS-274-HC(ALL)-2024-GST
High Court
HC: Directs to refund penalty, tax amount citing principle of mens rea
May 10, 2024- In Favour of Petitioner
- Citation Number : TS-273-HC(ALL)-2024-GST
High Court
HC: Grants regular bail, applicant highlights non-production of any incriminating material supporting offence
May 10, 2024- In Favour of Not Applicable
- Citation Number : TS-272-HC(GUJ)-2024-GST
High Court
HC: Issues notice in petition by solar power generating unit; Directs ‘no coercive action’
May 10, 2024- In Favour of Not Applicable
- Citation Number : TS-271-HC(TEL)-2024-GST
High Court
HC: Citing delay in approaching court, sets aside assessment order subject to 15% pre-deposit
May 10, 2024- In Favour of Petitioner
- Citation Number : TS-262-HC(MAD)-2024-GST
High Court
HC: Quashes refund rejection order passed without SCN & hearing opportunity
May 10, 2024- In Favour of Not Available
- Citation Number : TS-267-HC(GUJ)-2024-GST
High Court
HC: ‘Can purchasing dealer be denied ITC for non-payment by supplier?’; Reduces deposit
May 10, 2024- In Favour of Appellant
- Citation Number : TS-270-HC(UTT)-2024-GST
High Court
HC: Revenue lacks power to block ITC by inserting negative balance in ECrL: Allows writ
May 10, 2024- In Favour of Petitioner
- Citation Number : TS-269-HC(TEL)-2024-GST
High Court
HC: Quashes Bank Attachment orders bereft of material necessitating Revenue's interest-protection; Follows Radha Krishan Industries
May 09, 2024- In Favour of Petitioner
- Citation Number : TS-268-HC(BOM)-2024-GST
High Court
HC: Cannot ascertain 'sufficient cause' for condoning delay absent non-filing of application; Dismisses writ
May 08, 2024- In Favour of Respondent
- Citation Number : TS-266-HC(CAL)-2024-GST