Rulings ( 6680 results )

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Authority for Advance Ruling

AAR: Sale of Residential flats not an exempt supply where completion certificate received only for 'commercial shops'

Sep 11, 2020
  • In Favour of Respondent
  • Citation Number : TS-757-AAR-2020-NT
NAA

NAA: 'Inox Multiplex' did not reduce cinema-ticket prices 'commensurately' despite rate-reduction, dismisses plea of Govt. controlled fixed-price

Sep 10, 2020
  • In Favour of Not Available
  • Citation Number : TS-747-NAA-2020-NT
NAA

NAA: Upholds profiteering against theatre-owner, directs reduction in admission ticket-price, sets-aside retrospective 'penalty imposition'

Sep 10, 2020
  • In Favour of Respondent
  • Citation Number : TS-748-NAA-2020-NT
Supreme Court

SC: Dismisses SLP against Bombay HC’s order rejecting anticipatory-bail of Petitioner held guilty of 'circular-trading'

Sep 10, 2020
  • In Favour of Respondent
  • Citation Number : TS-755-SC-2020-NT
Supreme Court

SC: SC's notice in petition filed by NAA seeking transfer of writs pending in Bombay, Gujarat and Karnataka HC

Sep 10, 2020
  • In Favour of Applicant
  • Citation Number : TS-751-SC-2020-NT
Authority for Advance Ruling

AAR: Allows ITC on equipments, furniture, reagents, consumables, to Diagnostic Laboratory, subject to Section 17(2) restriction

Sep 09, 2020
  • In Favour of Applicant
  • Citation Number : TS-743-AAR(KAR)-2020-NT
Authority for Advance Ruling

AAR: Accommodation 'and' Transportation necessary to qualify as 'Tour Operator', denies 5% GST benefit

Sep 09, 2020
  • In Favour of Applicant
  • Citation Number : TS-744-AAR(RAJ)-2020-NT
Authority for Advance Ruling

AAR: Rejects application as “inadmissible” where investigation initiated before filing thereof

Sep 09, 2020
  • In Favour of Respondent
  • Citation Number : TS-742-AAR-2020-NT
Authority for Advance Ruling

AAR: Transportation facility charges recovered by employer from employees not taxable, ITC to extent of cost borne eligible

Sep 09, 2020
  • In Favour of Applicant
  • Citation Number : TS-745-AAR(MAH)-2020-NT
High Court

HC: Directs Revenue to consider assessee's grievance regarding provisional attachment, condemns Revenue's poor functioning

Sep 07, 2020
  • In Favour of Petitioner
  • Citation Number : TS-732-HC(ALL)-2020-NT
High Court

HC: Directs Revenue to amend system to enable filing of return, systems created by humans & not viceversa

Sep 07, 2020
  • In Favour of Petitioner
  • Citation Number : TS-736-HC(BOM)-2020-NT
High Court

HC: Directs Revenue to consider assessee's plea regarding short transitioning of ITC, Petitioner to file fresh representation

Sep 07, 2020
  • In Favour of Petitioner
  • Citation Number : TS-731-HC(MP)-2020-NT
High Court

HC: Sets-aside order passed in FORM GST DDRC-01A, Directs fresh consideration of matter after granting hearing opportunity

Sep 07, 2020
  • In Favour of Both
  • Citation Number : TS-735-HC(GUJ)-2020-NT
High Court

HC: Sets aside Assessment orders citing violation of principles of natural justice

Sep 07, 2020
  • In Favour of Petitioner
  • Citation Number : TS-733-HC-2020(MAD)-NT
High Court

HC: Condones delay in filing manual-appeal as electronic order was not uploaded on portal

Sep 07, 2020
  • In Favour of Respondent
  • Citation Number : TS-730-HC(GUJ)-2020-NT
High Court

HC: Remits matter for fresh consideration absent opportunity of hearing, quashes confiscation order

Sep 07, 2020
  • In Favour of Not Available
  • Citation Number : TS-737-HC(GUJ)-2020-NT
High Court

HC: Dismisses Assessee's petition for non-prosecution, closes connected petitions

Sep 07, 2020
  • In Favour of Respondent
  • Citation Number : TS-734-HC(MAD)-2020-NT
High Court

HC: Allows Britannia's plea for refund of unutilized ITC distributed by ISD to SEZ

Sep 05, 2020
  • In Favour of Applicant
  • Citation Number : TS-728-HC(GUJ)-2020-NT
High Court

HC: Sets-aside 'onerous' bail conditions, cites continuing incarceration despite investigation completion against GST offender

Sep 04, 2020
  • In Favour of Applicant
  • Citation Number : TS-726-HC(P&H)-2020-NT
NAA

NAA: No synchronisation required with turnover while passing ITC benefit, confirms profiteering against 'Shapoorji Palonji'

Sep 04, 2020
  • In Favour of Respondent
  • Citation Number : TS-725-NAA-2020-NT