Rulings ( 6678 results )
High Court
HC: Allows Samsung India to deposit profiteered amount in instalments, stays interest
Oct 09, 2020- In Favour of Not Available
- Citation Number : TS-849-HC-2020(DEL)-NT
Authority for Advance Ruling
AAR: Sale of ready-to-use sand to Foundry Industry constitutes 'supply of goods', not 'job-work'
Oct 09, 2020- In Favour of Not Available
- Citation Number : TS-853-AAR(MAH)-2020-NT
High Court
HC: Directs Assistant Commissioner of State Tax to consider Assessee's representation w.r.t. simultaneous issuance of GST DRC-01A, 01
Oct 09, 2020- In Favour of Petitioner
- Citation Number : TS-846-HC(GUJ)-2020-NT
High Court
HC: Grants bail to person accused of GST evasion of Rs. 18 crores subject to conditions
Oct 09, 2020- In Favour of Applicant
- Citation Number : TS-852-HC(RAJ)-2020-NT
High Court
HC: Hears writ w.r.t. “Extra Neutral Alcohol” taxability, Petitioner cites pendency of matter before GST Council
Oct 07, 2020- In Favour of Both
- Citation Number : TS-837-HC-2020(BOM)-NT
High Court
HC: Calls into question Revenue's ex-parte GST ITC refund rejection relying on MVAT circular
Oct 07, 2020- In Favour of Petitioner
- Citation Number : TS-835-HC(BOM)-2020-NT
High Court
HC: Quashes tax liability order, cites improper determination, remands matter for fresh adjudication
Oct 07, 2020- In Favour of Petitioner
- Citation Number : TS-838-HC(ALL)-2020-NT
High Court
HC: Revenue's communication merely soliciting details for investigation, no basis for apprehending demand
Oct 07, 2020- In Favour of Petitioner
- Citation Number : TS-836-HC-2020(MAD)-NT
High Court
HC: Directs Revenue to adjudicate expeditiously on impugned SCN, deficiency memo and refund order
Oct 07, 2020- In Favour of Petitioner
- Citation Number : TS-839-HC(DEL)-2020-NT
Authority for Advance Ruling
AAR: Works contract service for affordable housing project taxable under Entry 3
Oct 06, 2020- In Favour of Applicant
- Citation Number : TS-831-AAR-2020-NT
High Court
HC: Revenue to expeditiously consider pending IGST refund claim, pending for long
Oct 06, 2020- In Favour of Petitioner
- Citation Number : TS-833-HC(P&H)-2020-NT
Authority for Advance Ruling
AAR: Lease of plot for 99 years not sale of land, lease premium payment to State Devp. Authority chargeable to GST
Oct 06, 2020- In Favour of Respondent
- Citation Number : TS-832-AAR-2020-NT
Authority for Advance Ruling
AAR: Three-wheeled motor vehicle fitted with battery pack, classifiable under HSN 8703
Oct 06, 2020- In Favour of Not Available
- Citation Number : TS-830-AAR(WB)-2020-NT
Appellate Authority for Advance Ruling
AAAR: AAR ruling in ID Fresh Food on 'Parota' classification 'void-ab-initio'
Oct 04, 2020- In Favour of Applicant
- Citation Number : TS-825-AAAR-2020-NT
High Court
HC: Grants extension to deposit liability apropos undertaking, failure thereof shall vacate interim-relief
Oct 01, 2020- In Favour of Applicant
- Citation Number : TS-823-HC(GUJ)-2020-NT
Appellate Authority for Advance Ruling
AAAR: Applies Beneficial Circular retrospectively, rectifies own-order in Bajaj-Finance on additional/penal interest taxability
Oct 01, 2020- In Favour of Appellant
- Citation Number : TS-1324-AAAR(MAH)-2019-NT
Appellate Authority for Advance Ruling
AAAR: Mere renting of vehicle as sub-contractor to Transporter doesn't amount to GTA service, upholds AAR
Oct 01, 2020- In Favour of Respondent
- Citation Number : TS-824-AAAR-2020-NT
Appellate Authority for Advance Ruling
AAAR: Medical Institute formed under charitable institution, a separate entity under GST; Upholds AAR
Oct 01, 2020- In Favour of Respondent
- Citation Number : TS-1323-AAAR(MAH)-2019-NT
Appellate Authority for Advance Ruling
AAAR: Rejects application for rectification of earlier order, finds no error apparent on face of record
Sep 30, 2020- In Favour of Respondent
- Citation Number : TS-1325-AAAR(MAH)-2019-NT
Appellate Authority for Advance Ruling
AAAR: Denies ITC on lift installation charges paid to contractor, affirms AAR
Sep 30, 2020- In Favour of Respondent
- Citation Number : TS-818-AAAR-2020-NT