Rulings ( 6892 results )
NAA
NAA: No issue of passing tax-rate reduction benefit by MRF when base price same
Jan 04, 2021- In Favour of Not Available
- Citation Number : TS-1139-NAA-2020-NT
NAA
NAA: Realtor to pass uniform ITC-benefit to all homebuyers, rejects plea to allow 'adjustment'
Jan 04, 2021- In Favour of Not Available
- Citation Number : TS-1136-NAA-2020-NT
NAA
NAA: Can't impose penalty for profiteering 'retrospectively', drops proceedings against Vaseline trader
Jan 01, 2021- In Favour of Respondent
- Citation Number : TS-1134-NAA-2020-NT
NAA
NAA: Raps builder for profiteering, not passing additional ITC benefit to home buyers
Jan 01, 2021- In Favour of Not Available
- Citation Number : TS-1135-NAA-2020-NT
High Court
HC: Stays bank accounts' provisional-attachment, given assessee's cooperation; Raps Commissioner for 'excessive' exercise of power
Dec 31, 2020- In Favour of Petitioner
- Citation Number : TS-1132-HC-2020(BOM)-NT
High Court
HC: Directs Revenue to sanction IGST refund where higher duty-drawback option not availed
Dec 30, 2020- In Favour of Applicant
- Citation Number : TS-1129-HC-2020(GUJ)-NT
Appellate Authority for Advance Ruling
AAAR: Denies concessional rate of GST on works contract services to Kerala Electricity Board
Dec 30, 2020- In Favour of Respondent
- Citation Number : TS-1131-AAAR(KER)-2020-NT
NAA
NAA: No provision to factor costs to compute profiteering; Orders investigation into Builder's other project
Dec 29, 2020- In Favour of Complainant
- Citation Number : TS-1126-NAA-2020-NT
NAA
NAA: Withdraws penalty notice on builder, provision cannot be imposed retrospectively
Dec 29, 2020- In Favour of Respondent
- Citation Number : TS-1127-NAA-2020-NT
High Court
HC: ITC availment right not ‘indefeasible’; Refrains from stalling ‘legitimate’ investigation into fake ITC claims
Dec 29, 2020- In Favour of Respondent
- Citation Number : TS-1123-HC-2020(GUJ)-NT
Appellate Authority for Advance Ruling
AAAR: AAR order rejecting application given pending investigation on same issue, not ‘appealable’
Dec 28, 2020- In Favour of Respondent
- Citation Number : TS-1122-AAAR-2020-NT
High Court
HC: Grants regular-bail to assessee, directs authorities to adhere to Circular relating to COVID-19
Dec 24, 2020- In Favour of Applicant
- Citation Number : TS-1114-HC-2020(GUJ)-NT
High Court
HC: Classification dispute no reason for detention, directs release of goods & vehicle
Dec 24, 2020- In Favour of Petitioner
- Citation Number : TS-1109-HC(KER)-2020-NT
High Court
HC: Mandates quoting HSN-code in tender, directs Railways to seek clarification from GST-authorities
Dec 24, 2020- In Favour of Not Applicable
- Citation Number : TS-1118-HC(ALL)-2020-NT
High Court
HC: No objection manifests against provisional attachment order, dismisses writ petition
Dec 24, 2020- In Favour of Not Available
- Citation Number : TS-1111-HC-2020(ALL)-NT
Authority for Advance Ruling
AAR: Consultancy services by Japan based company not ‘import of service’, liable to GST
Dec 24, 2020- In Favour of Respondent
- Citation Number : TS-1106-AAR-2020-NT
High Court
HC: Quashes provisional attachment order annexing Cash credit account maintained with Bank
Dec 24, 2020- In Favour of Applicant
- Citation Number : TS-1113-HC(GUJ)-2020-NT
High Court
HC: Grants anticipatory-bail to rice-mill owner considering payment of GST evidenced by GSTR-3B
Dec 24, 2020- In Favour of Applicant
- Citation Number : TS-1112-HC-2020(PAT)-NT
High Court
HC: Directs department to pass prompt order in stagnating request for revocation of registration cancellation
Dec 24, 2020- In Favour of Applicant
- Citation Number : TS-1110-HC-2020(GUJ)-NT
Authority for Advance Ruling
AAR: Treats every supply under works contract provided to IIT, Bhuwaneswar separately for determining GST
Dec 24, 2020- In Favour of Applicant
- Citation Number : TS-1108-AAR-2020-NT