Rulings ( 6680 results )

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Appellate Authority for Advance Ruling

AAAR: Repair & maintenance service of VOLVO vehicles for Indian customers during warranty period a ‘composite supply’, sets-aside AAR

Sep 03, 2020
  • In Favour of Appellant
  • Citation Number : TS-719-AAAR(KAR)-2020-NT
High Court

HC: Dismisses plea for investigation transfer, Revenue's right of administrative actions doesn't deserve interference

Sep 03, 2020
  • In Favour of Respondent
  • Citation Number : TS-718-HC(KER)-2020-NT
Appellate Authority for Advance Ruling

AAAR: Rules on taxability of ‘relocation management service’ provided to client’s employees, modifies AAR

Sep 03, 2020
  • In Favour of Appellant
  • Citation Number : TS-720-AAAR(KAR)-2020-NT
High Court

HC: Assessment-orders uploaded on web-portal an effective communication, dismisses challenge to demand notice

Sep 03, 2020
  • In Favour of Respondent
  • Citation Number : TS-721-HC(KER)-2020-NT
High Court

HC: Upholds seizure of cash u/s 67 from residential-premises, accords wide meaning to expression 'things'

Sep 02, 2020
  • In Favour of Respondent
  • Citation Number : TS-715-HC-2020(MP)-NT
High Court

HC: Bharti Airtel challenges credit-restriction on telecommunication tower u/s 17 before Delhi HC

Sep 01, 2020
  • In Favour of Petitioner
  • Citation Number : TS-714-HC(DEL)-2020-NT
NAA

NAA: Holds Housing project developer guilty of profiteering, however, withdraws penalty proceedings

Aug 31, 2020
  • In Favour of Respondent
  • Citation Number : TS-705-NAA-2020-NT
NAA

NAA: Housing project scheme owner violated anti-profiteering provisions, drops penalty proceedings

Aug 31, 2020
  • In Favour of Not Available
  • Citation Number : TS-709-NAA-2020-NT
NAA

NAA: Holds luggage trolley supplier guilty of profiteering, penalty cannot be imposed retrospectivelhy

Aug 31, 2020
  • In Favour of Complainant
  • Citation Number : TS-707-NAA-2020-NT
NAA

NAA: Absent any ITC benefit availed in post-GST period, dismisses application as non-maintainable

Aug 31, 2020
  • In Favour of Respondent
  • Citation Number : TS-706-NAA-2020-NT
NAA

NAA: Confirms profiteering against Housing Project owner for not passing ITC benefit to flat buyer, however, withdraws penalty

Aug 31, 2020
  • In Favour of Complainant
  • Citation Number : TS-708-NAA-2020-NT
NAA

NAA: PVR profiteered by not reducing ‘Cinema-ticket’ prices commensurately, however, penalty not imposable

Aug 28, 2020
  • In Favour of Not Available
  • Citation Number : TS-701-NAA-2020-NT
High Court

HC: Copy of Delhi-HC order tagging writs challenging constitutional-validity of anti-profiteering provisions

Aug 28, 2020
  • In Favour of Not Applicable
  • Citation Number : TS-698-HC(DEL)-2020-NT
Authority for Advance Ruling

AAR: Security Excise Labels printed on job-work basis as per requirement of Dept. of Excise, taxable at 12%

Aug 27, 2020
  • In Favour of Not Available
  • Citation Number : TS-691-AAR(KAR)-2020-NT
Authority for Advance Ruling

AAR: Turnkey project involving Jetty construction & sites for National Technical Research Organization eligible for 12% concessional GST rate

Aug 27, 2020
  • In Favour of Applicant
  • Citation Number : TS-692-AAR-2020-NT
Authority for Advance Ruling

AAR: Constructions services w.r.t. water metro-project rendered to Kerala Govt., a ‘pure service’, exempt from GST

Aug 27, 2020
  • In Favour of Applicant
  • Citation Number : TS-690-AAR-2020-NT
Authority for Advance Ruling

AAR: Institute providing coaching, accommodation, textbook facility to CA/CS students not an ‘educational institution’, denies exemption

Aug 26, 2020
  • In Favour of Respondent
  • Citation Number : TS-679-AAR-2020-NT
High Court

HC: Competent authority holds power to release goods provisionally, even during proceedings pendency

Aug 26, 2020
  • In Favour of Applicant
  • Citation Number : TS-674-HC(GUJ)-2020-NT
High Court

HC: Directs Revenue to refund IGST already paid on ocean freight by Assessee, matter no longer res integra

Aug 26, 2020
  • In Favour of Applicant
  • Citation Number : TS-675-HC(GUJ)-2020-NT
Authority for Advance Ruling

AAR: Spout, Cup holders and Collection Cups for collection of rubber latex, are agricultural implements, exempt from GST

Aug 26, 2020
  • In Favour of Not Available
  • Citation Number : TS-684-AAR(KER)-2020-NT