Rulings ( 6294 results )
High Court
HC: Quashes assessment order sans opportunity of hearing to contest Audit objections
Dec 13, 2024- In Favour of Petitioner
- Citation Number : TS-829-HC(MAD)-2024-GST
High Court
HC: Existing units eligible to 'Budgetary-Support Scheme' benefit despite 'ownership change'
Dec 13, 2024- In Favour of Petitioner
- Citation Number : TS-828-HC(SIK)-2024-GST
High Court
HC: Interprets ‘already pending’; Subsequent pre-SCN issuance cannot preclude AAR from deciding application
Dec 13, 2024- In Favour of Petitioner
- Citation Number : TS-827-HC(BOM)-2024-GST
High Court
HC: Relegates taxpayer to statutory appeal remedy in writ challenging denial of ITC refund
Dec 13, 2024- In Favour of Applicant
- Citation Number : TS-826-HC(DEL)-2024-GST
High Court
HC: Issues notice in Bharti Airtel’s writ challenging ITC denial on telecom tower
Dec 13, 2024- In Favour of Petitioner
- Citation Number : TS-825-HC(DEL)-2024-GST
High Court
HC: State-Tax Officers authorised to act as 'proper-officer' for IGST Act; Dismisses petition
Dec 12, 2024- In Favour of Respondent
- Citation Number : TS-824-HC(ORI)-2024-GST
High Court
HC: Changing 'tobacco' classification to pay less Cess/ evade ban not permissible; Upholds AAAR
Dec 11, 2024- In Favour of Respondent
- Citation Number : TS-823-HC(MAD)-2024-GST
High Court
HC: Badam ‘Flavoured Milk’ not Beverage but classifiable under specific entry as ‘Milk’
Dec 11, 2024- In Favour of Petitioner
- Citation Number : TS-822-HC(AP)-2024-GST
High Court
HC: Directs return of cash seized during search
Dec 11, 2024- In Favour of Petitioner
- Citation Number : TS-760-HC(DEL)-2023-GST
High Court
HC: Quashes reminder notice and order by State Tax Officer
Dec 10, 2024- In Favour of Not Available
- Citation Number : TS-821-HC(ALL)-2024-GST
High Court
HC: Remands for passing fresh assessment order after granting opportunity of hearing
Dec 10, 2024- In Favour of Not Available
- Citation Number : TS-820-HC(CAL)-2024-GST
High Court
HC: Opportunity prior to issuance of show cause notice is of ‘no consequence’
Dec 10, 2024- In Favour of Petitioner
- Citation Number : TS-819-HC(ALL)-2024-GST
High Court
HC: Relegates assessee to appeal-remedy as writ petition post demand reduction not ‘maintainable’
Dec 10, 2024- In Favour of Respondent
- Citation Number : TS-818-HC(ALL)-2024-GST
High Court
HC: Allows opportunity of hearing subject to payment of 50% of disputed tax
Dec 10, 2024- In Favour of Not Applicable
- Citation Number : TS-817-HC(ALL)-2024-GST
High Court
HC: Restores back for adjudicating if grants for a project for Kerala Government constitutes ‘supply’
Dec 10, 2024- In Favour of Not Available
- Citation Number : TS-816-HC(KER)-2024-GST
Authority for Advance Ruling
AAR: Disallows ITC on machinery import basis TR6 challan since BoE bears foreign supplier's name
Dec 10, 2024- In Favour of Not Available
- Citation Number : TS-815-AAR(AP)-2024-GST
High Court
HC: ITC cannot be debited twice in ECrL; Directs restoration of credit reversed during summon
Dec 09, 2024- In Favour of Not Available
- Citation Number : TS-814-HC(GUJ)-2024-GST
High Court
HC: Dismisses writ challenging SCN alleging issuance based on CAG/CERA-audit, pre-determined mindset
Dec 09, 2024- In Favour of Respondent
- Citation Number : TS-813-HC(BOM)-2024-GST
High Court
HC: Remands matter for fresh consideration upon payment of 10% of tax dues
Dec 06, 2024- In Favour of Petitioner
- Citation Number : TS-811-HC(MAD)-2024-GST
High Court
HC: Quashes twin orders, one creating demand and another dismissing appeal on limitation
Dec 06, 2024- In Favour of Petitioner
- Citation Number : TS-812-HC(ALL)-2024-GST