Rulings ( 6678 results )

HC: Dismisses transporter's writ assailing detention orders in view of efficacious appeal-remedy

  • In Favour of Petitioner
  • Citation Number : TS-955-HC-2020(KER)-NT

HC: Allows GSTR-1 rectification, absence of enabling provision cannot jeopardize Assessees from availing credit

  • In Favour of Petitioner
  • Citation Number : TS-953-HC-2020(MAD)-NT

NAA: Affirms profiteering on DSLR Cameras, Power Banks; Dismisses Retailer’s “complex computations” plea

  • In Favour of Complainant
  • Citation Number : TS-951-NAA-2020-NT

HC: Grant of permanent registration must relate back to 'provisional registration' date

  • In Favour of Not Available
  • Citation Number : TS-950-HC(KER)-2020-NT

HC: Directs un-freezing wife's & joint bank-account, IEC un-blocking, filing objections to provisional attachment

  • In Favour of Petitioner
  • Citation Number : TS-948-HC-2020(BOM)-NT

HC: Copy of Madras HC order quashing levy of interest on ITC component

  • In Favour of Petitioner
  • Citation Number : TS-945-HC(MAD)-2020-NT

HC: Madras HC grants interim-stay against anti-profiteering investigation into other products, lists matter in December

  • In Favour of Not Applicable
  • Citation Number : TS-946-HC-2020(MAD)-NT

HC: Directs processing of credit-transition for BMW’s NBFC-arm, rejects Revenue's ‘no technical-glitches’ plea

  • In Favour of Petitioner
  • Citation Number : TS-938-HC(BOM)-2020-NT

HC: Validity of provisional attachment order lasts 1 year; Allows use of bank account

  • In Favour of Not Applicable
  • Citation Number : TS-934-HC(TEL)-2020-NT

SC: SC grants liberty to move representation before GST-Council, in petition against 5% GST on 'Disability-Equipment

  • In Favour of Petitioner
  • Citation Number : TS-928-SC-2020-NT

HC: Quashes Rs. 7.6 crore interest-recovery proceedings, no 'live issue' survives in view of CBIC's instructions

  • In Favour of Petitioner
  • Citation Number : TS-929-HC(BOM)-2020-NT

HC: Disposes petition seeking extension for GSTR - 9/9A filing, given CBIC Press Release

  • In Favour of Petitioner
  • Citation Number : TS-931-HC(BOM)-2020-NT

HC: Stays Revenue's direction to undertake further investigation for Profiteering against Realtor

  • In Favour of Petitioner
  • Citation Number : TS-932-HC-2020(DEL)-NT

HC: Stays Extra Neutral Alcohol seller's Bank account attachment, given confusion w.r.t. taxability

  • In Favour of Both
  • Citation Number : TS-930-HC-2020(BOM)-NT

HC: Disposes writ seeking stay on recovery of interest proceedings citing CBIC administrative instruction

  • In Favour of Petitioner
  • Citation Number : TS-933-HC(BOM)-2020-NT

HC: Rebate-denial to Advance-Authorisation holders operates prospectively w.e.f. October 23, 2017, dismisses challenge to Rule 96 (10)

  • In Favour of Respondent
  • Citation Number : TS-925-HC-2020(GUJ)-NT

NAA: Reduction of movie ticket base-prices nullified profiteering, directs DGAP to recompute amount

  • In Favour of Respondent
  • Citation Number : TS-922-NAA-2020-NT

NAA: Signature Builder guilty of denying additional ITC to flat buyers, however, withdraws penalty notice

  • In Favour of Complainant
  • Citation Number : TS-921-NAA-2020-NT