Rulings ( 6678 results )

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NAA

NAA: Electronics Mart guilty of not passing on 10% tax rate-reduction benefit on LED TVs

Dec 02, 2020
  • In Favour of Complainant
  • Citation Number : TS-1035-NAA-2020-NT
NAA

NAA: Upholds Applicant's entitlement to receive 'profiteering' amount on sale of movie tickets from CWF - deposited

Dec 02, 2020
  • In Favour of Complainant
  • Citation Number : TS-1036-NAA-2020-NT
High Court

HC: Amendment proposed in writ-petition introducing an entirely different 'Cause of Action' impermissible

Dec 01, 2020
  • In Favour of Not Available
  • Citation Number : TS-1031-HC-2020(SIK)-NT
High Court

HC: Sun-Pharma's refund-rejection of excess-tax paid without considering its stance violates 'natural-justice' principle

Dec 01, 2020
  • In Favour of Not Available
  • Citation Number : TS-1029-HC-2020(SIK)-NT
NAA

NAA: Highlights discrepancies in DGAPs report alleging profiteering, directs further investigation into real-estate developer's claims

Dec 01, 2020
  • In Favour of Not Applicable
  • Citation Number : TS-1030-NAA-2020-NT
Appellate Authority for Advance Ruling

AAAR: Overturns AAR; 'Online-exam' satisfies criterion of minimum human-intervention' for OIDAR despite 'human-scorer' involvement

Nov 30, 2020
  • In Favour of Not Available
  • Citation Number : TS-1028-AAAR-2020-NT
High Court

HC: Levying GST on by-products treating as consideration towards Paddy-milling "legally unsustainable"

Nov 30, 2020
  • In Favour of Petitioner
  • Citation Number : TS-1026-HC(AP)-2020-NT
Supreme Court

SC: Copy of SC ruling upholding constitutional validity of Tribunal Rules, 2020 with modifications

Nov 27, 2020
  • In Favour of Respondent
  • Citation Number : TS-1023-SC-2020-NT
High Court

HC: Goods-detention for mis-match in value shown in job-work invoice and e-way bill 'unjustified'

Nov 27, 2020
  • In Favour of Petitioner
  • Citation Number : TS-1020-HC-2020(KER)-NT
High Court

HC: Sets-aside 'Garnishee Notice' issued without hearing, cites violation of 'natural-justice' principle

Nov 26, 2020
  • In Favour of Petitioner
  • Citation Number : TS-1014-HC(AP)-2020-NT
NAA

NAA: Holds P&G Group guilty with warning - 'Anti-profiteering provisions bound to remain...'

Nov 26, 2020
  • In Favour of Complainant
  • Citation Number : TS-1033-NAA-2020-NT
NAA

NAA: Raps Subway franchisee for "abysmally" failing to cooperate, directs reinvestigation

Nov 26, 2020
  • In Favour of Applicant
  • Citation Number : TS-1016-NAA-2020-NT
High Court

HC: New procedure prescribed for postal-export inapplicable retrospectively, quashes refund-denial

Nov 26, 2020
  • In Favour of Not Available
  • Citation Number : TS-1015-HC-2020(DEL)-NT
High Court

HC: Calcutta HC issues notice in petition challenging constitutionality of 'blocked-credit'/'ITC' provisions

Nov 26, 2020
  • In Favour of Not Applicable
  • Citation Number : TS-1018-HC-2020(CAL)-NT
NAA

NAA: Instructs builder to pass additional ITC-benefit to homebuyers, GST chargeability outside NAAs mandate

Nov 26, 2020
  • In Favour of Not Applicable
  • Citation Number : TS-1017-NAA-2020-NT
High Court

HC: Allows benefit of ITC, denial merely on technical grounds, “travesty of justice"

Nov 25, 2020
  • In Favour of Petitioner
  • Citation Number : TS-1010-HC-2020(BOM)-NT
High Court

HC: Quashes SCN for violation of natural justice principles, remands matter for fresh consideration

Nov 25, 2020
  • In Favour of Petitioner
  • Citation Number : TS-1012-HC-2020(PAT)-NT
High Court

HC: Criminal trial for offences u/s 132 of GST act and arrest lack constitutional backing, grants bail

Nov 25, 2020
  • In Favour of Petitioner
  • Citation Number : TS-1011-HC-2020(PandH)-NT
High Court

HC: Directs Revenue to accept Assessee's TRAN-1, give ITC of over Rs. 10 lakh

Nov 25, 2020
  • In Favour of Not Available
  • Citation Number : TS-1009-HC-2020(BOM)-NT
High Court

HC: Orders to deposit principal profiteered amount, stays interest, penalty & further investigation

Nov 25, 2020
  • In Favour of Respondent
  • Citation Number : TS-1013-HC(DEL)-2020-NT