Rulings ( 6678 results )
High Court
HC: Directs Assessee to file application with GST Council, follows Obelisk ruling
Jan 06, 2021- In Favour of Not Available
- Citation Number : TS-1147-HC-2020(RAJ)-NT
High Court
HC: Directs Assessee to apply for withdrawal of penalty order on proof of payment
Jan 06, 2021- In Favour of Not Available
- Citation Number : TS-1145-HC-2020(ALL)-NT
High Court
HC: Orders release of detained goods, permits adjudication of confiscation notice
Jan 06, 2021- In Favour of Applicant
- Citation Number : TS-1146-HC-2020(GUJ)-NT
High Court
HC: Directs Revenue to pass reasoned order for blocking Electronic Credit Ledger
Jan 06, 2021- In Favour of Not Available
- Citation Number : TS-1143-HC-2020(KAR)-NT
High Court
HC: Upholds detention-order given mismatch in e-way bill and actual transportation route
Jan 06, 2021- In Favour of Not Available
- Citation Number : TS-1144-HC-2020(KER)-NT
High Court
HC: Citing alternative efficacious remedy, dismisses writ challenging provisional attachment of payment receivable
Jan 05, 2021- In Favour of Not Available
- Citation Number : TS-1-HC-2021(HP)-NT
NAA
NAA: No issue of passing tax-rate reduction benefit by MRF when base price same
Jan 04, 2021- In Favour of Not Available
- Citation Number : TS-1139-NAA-2020-NT
NAA
NAA: Realtor to pass uniform ITC-benefit to all homebuyers, rejects plea to allow 'adjustment'
Jan 04, 2021- In Favour of Not Available
- Citation Number : TS-1136-NAA-2020-NT
NAA
NAA: Can't impose penalty for profiteering 'retrospectively', drops proceedings against Vaseline trader
Jan 01, 2021- In Favour of Respondent
- Citation Number : TS-1134-NAA-2020-NT
NAA
NAA: Raps builder for profiteering, not passing additional ITC benefit to home buyers
Jan 01, 2021- In Favour of Not Available
- Citation Number : TS-1135-NAA-2020-NT
High Court
HC: Stays bank accounts' provisional-attachment, given assessee's cooperation; Raps Commissioner for 'excessive' exercise of power
Dec 31, 2020- In Favour of Petitioner
- Citation Number : TS-1132-HC-2020(BOM)-NT
High Court
HC: Directs Revenue to sanction IGST refund where higher duty-drawback option not availed
Dec 30, 2020- In Favour of Applicant
- Citation Number : TS-1129-HC-2020(GUJ)-NT
Appellate Authority for Advance Ruling
AAAR: Denies concessional rate of GST on works contract services to Kerala Electricity Board
Dec 30, 2020- In Favour of Respondent
- Citation Number : TS-1131-AAAR(KER)-2020-NT
NAA
NAA: No provision to factor costs to compute profiteering; Orders investigation into Builder's other project
Dec 29, 2020- In Favour of Complainant
- Citation Number : TS-1126-NAA-2020-NT
NAA
NAA: Withdraws penalty notice on builder, provision cannot be imposed retrospectively
Dec 29, 2020- In Favour of Respondent
- Citation Number : TS-1127-NAA-2020-NT
High Court
HC: ITC availment right not ‘indefeasible’; Refrains from stalling ‘legitimate’ investigation into fake ITC claims
Dec 29, 2020- In Favour of Respondent
- Citation Number : TS-1123-HC-2020(GUJ)-NT
Appellate Authority for Advance Ruling
AAAR: AAR order rejecting application given pending investigation on same issue, not ‘appealable’
Dec 28, 2020- In Favour of Respondent
- Citation Number : TS-1122-AAAR-2020-NT
High Court
HC: Grants regular-bail to assessee, directs authorities to adhere to Circular relating to COVID-19
Dec 24, 2020- In Favour of Applicant
- Citation Number : TS-1114-HC-2020(GUJ)-NT
High Court
HC: Classification dispute no reason for detention, directs release of goods & vehicle
Dec 24, 2020- In Favour of Petitioner
- Citation Number : TS-1109-HC(KER)-2020-NT
High Court
HC: Mandates quoting HSN-code in tender, directs Railways to seek clarification from GST-authorities
Dec 24, 2020- In Favour of Not Applicable
- Citation Number : TS-1118-HC(ALL)-2020-NT