Rulings ( 6678 results )

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High Court

HC: No objection manifests against provisional attachment order, dismisses writ petition

Dec 24, 2020
  • In Favour of Not Available
  • Citation Number : TS-1111-HC-2020(ALL)-NT
Authority for Advance Ruling

AAR: Consultancy services by Japan based company not ‘import of service’, liable to GST

Dec 24, 2020
  • In Favour of Respondent
  • Citation Number : TS-1106-AAR-2020-NT
High Court

HC: Quashes provisional attachment order annexing Cash credit account maintained with Bank

Dec 24, 2020
  • In Favour of Applicant
  • Citation Number : TS-1113-HC(GUJ)-2020-NT
High Court

HC: Grants anticipatory-bail to rice-mill owner considering payment of GST evidenced by GSTR-3B

Dec 24, 2020
  • In Favour of Applicant
  • Citation Number : TS-1112-HC-2020(PAT)-NT
High Court

HC: Directs department to pass prompt order in stagnating request for revocation of registration cancellation

Dec 24, 2020
  • In Favour of Applicant
  • Citation Number : TS-1110-HC-2020(GUJ)-NT
Authority for Advance Ruling

AAR: Treats every supply under works contract provided to IIT, Bhuwaneswar separately for determining GST

Dec 24, 2020
  • In Favour of Applicant
  • Citation Number : TS-1108-AAR-2020-NT
Authority for Advance Ruling

AAR: Refrains from determining classification of Pyrolysis Oil absent details of chemical composition

Dec 24, 2020
  • In Favour of Not Available
  • Citation Number : TS-1107-AAR-2020-NT
Authority for Advance Ruling

AAR: Rules on credit eligibility of distributable & non-distributable promotional materials to franchisees/distributor/retailer

Dec 23, 2020
  • In Favour of Applicant
  • Citation Number : TS-1104-AAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: Denies exemption to services provided for ICT project implementation in schools, upholds AAR

Dec 23, 2020
  • In Favour of Respondent
  • Citation Number : TS-1103-AAAR(OD)-2020-NT
High Court

HC: Disallows GSTR-3B rectification for wrongful ITC utlization, Limitation Act inapplicable to Special /Local Statute

Dec 22, 2020
  • In Favour of Respondent
  • Citation Number : TS-1098-HC-2020(TRI)-NT
Authority for Advance Ruling

AAR: Technical training by Indian subsidiary imparted under German financial aid programme, a 'supply of service'

Dec 22, 2020
  • In Favour of Not Applicable
  • Citation Number : TS-1096-AAR-2020-NT
Supreme Court

SC: Dismisses Dabur's SLP against Allahabad HC decision classifying Odomos' as repellent', not medicament'

Dec 22, 2020
  • In Favour of Respondent
  • Citation Number : TS-1097-SC-2020-NT
Authority for Advance Ruling

AAR: Classifies online-gaming as service attracting 18% GST, rules on reverse-charge applicability

Dec 22, 2020
  • In Favour of Not Applicable
  • Citation Number : TS-1095-AAR(MAH)-2020-NT
High Court

HC: Quashes confiscation in dispute alleging duty-evasion for record non-maintenance, caps penalty to Rs. 10,000

Dec 21, 2020
  • In Favour of Petitioner
  • Citation Number : TS-1092-HC-2020(ALL)-NT
Authority for Advance Ruling

AAR: Supply of manpower services by Applicant unrelatable to functions entrusted to Municipality, not exempt

Dec 21, 2020
  • In Favour of Respondent
  • Citation Number : TS-1093-AAR-2020-NT
Authority for Advance Ruling

AAR: Supply of services relating to waste management outsourced by Concessionaire, not exempt

Dec 21, 2020
  • In Favour of Respondent
  • Citation Number : TS-1094-AAR-2020-NT
Authority for Advance Ruling

AAR: Composite-supply of application-sale, course-registration, inspection, with 'Principal Supply' of "affiliation" not exempt

Dec 18, 2020
  • In Favour of Respondent
  • Citation Number : TS-1090-AAR-2020-NT
High Court

HC: Disposes writ petition upon request for withdrawal with liberty to apply for refund

Dec 16, 2020
  • In Favour of Petitioner
  • Citation Number : TS-1083-HC-2020(GUJ)-NT
High Court

HC: Upholds validity of E-way bill for goods delivered but unloaded, quashes detention

Dec 16, 2020
  • In Favour of Petitioner
  • Citation Number : TS-1081-HC(KAR)-2020-NT
High Court

HC: Allows Assessee to discharge tax liability in equal successive monthly instalments

Dec 16, 2020
  • In Favour of Both
  • Citation Number : TS-1077-HC(KER)-2020-NT