Rulings ( 6678 results )

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High Court

HC: Disposes petition, allows Assessee to challenge fraudulent ITC availment charges

Nov 24, 2020
  • In Favour of Petitioner
  • Citation Number : TS-1006-HC(DEL)-2020-NT
High Court

HC: Uploading SCN on Revenue's website a statutory mandate, directs Dept. to follow 'procedure prescribed'

Nov 24, 2020
  • In Favour of Petitioner
  • Citation Number : TS-1001-HC(MP)-2020-NT
High Court

HC: Upholds recovery initiation by CGST officers, directs Petitioner to avail alternate remedy

Nov 24, 2020
  • In Favour of Respondent
  • Citation Number : TS-1005-HC(KER)-2020-NT
Authority for Advance Ruling

AAR: No GST on consideration towards sale of flats received under JDA with Developer post CC-issuance

Nov 24, 2020
  • In Favour of Not Available
  • Citation Number : TS-1000-AAR-2020-NT
High Court

HC: Disposes writ in view of CBIC's clarification on recovery of interest proceedings

Nov 24, 2020
  • In Favour of Respondent
  • Citation Number : TS-1004-HC-2020(DEL)-NT
High Court

HC: 'Apprehension of contracting COVID-19' no basis for stalling tax-evasion investigation

Nov 24, 2020
  • In Favour of Respondent
  • Citation Number : TS-1003-HC-2020(DEL)-NT
High Court

HC: Highlighting 'seminal principle of fair play', directs fresh consideration of vehicle-detention matter

Nov 19, 2020
  • In Favour of Petitioner
  • Citation Number : TS-992-HC(KAR)-2020-NT
Appellate Authority for Advance Ruling

AAAR: Micafungin Sodium sold by Biocon DTA for Injection, subject to concessional GST rate at 5%

Nov 18, 2020
  • In Favour of Appellant
  • Citation Number : TS-990-AAAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: Society/Clubs’s activities constitute ‘supply’, liable to GST, ‘Mutuality Principle’ inapplicable; Affirms AAR

Nov 16, 2020
  • In Favour of Respondent
  • Citation Number : TS-983-AAAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: 'Maintenance & Repair service' by 'foreign-entity' constitutes import, taxable under reverse-charge, modifies AAR

Nov 16, 2020
  • In Favour of Appellant
  • Citation Number : TS-982-AAAR-2020-NT
High Court

HC: Tax demand, detention of assessee's goods & vehicle for small documentation defect', arbitrary

Nov 12, 2020
  • In Favour of Respondent
  • Citation Number : TS-975-HC-2020(TEL)-NT
Authority for Advance Ruling

AAR: ITC admissible on motor-vehicles 'leased' to customers

Nov 12, 2020
  • In Favour of Respondent
  • Citation Number : TS-974-AAR-2020-NT

High Court

HC: Rejects anticipatory-bail for accused alleged of tax evasion by conniving with Officials

Nov 11, 2020
  • In Favour of Respondent
  • Citation Number : TS-973-HC-2020(P and H)-NT
NAA

NAA: Builder guilty of profiteering, for not passing additional ITC benefit to buyers

Nov 10, 2020
  • In Favour of Complainant
  • Citation Number : TS-971-NAA-2020-NT
NAA

NAA: Holds Real Estate Developer responsible for profiteering; Drops penalty-proceedings, given prospective applicability

Nov 10, 2020
  • In Favour of Complainant
  • Citation Number : TS-970-NAA-2020-NT
Authority for Advance Ruling

AAR: Land reclamation by Solid Waste Management through Bio-Mining process classifiable under SAC 9994

Nov 09, 2020
  • In Favour of Not Available
  • Citation Number : TS-967-AAR-2020-NT
Authority for Advance Ruling

AAR: Manufactured betel nut 'Nizam Pakku' subject to 12% GST

Nov 09, 2020
  • In Favour of Not Available
  • Citation Number : TS-966-AAR-2020-NT
High Court

HC: Dismisses book-shop owner's prayer regarding danger to life & liberty in GST-evasion case

Nov 09, 2020
  • In Favour of Respondent
  • Citation Number : TS-965-HC-2020(P and H)-NT
High Court

HC: GST-Department cannot resort to ‘physical violence or torture’ against persons suspected of tax- evasion

Nov 09, 2020
  • In Favour of Petitioner
  • Citation Number : TS-962-HC-2020(AP)-NT
High Court

HC: Not 'mandatory' for UOI to release GST compensation to States; Dismisses PIL

Nov 06, 2020
  • In Favour of Petitioner
  • Citation Number : TS-960-HC-2020(MAD)-NT