Rulings ( 6892 results )
Authority for Advance Ruling
AAR: Refrains from determining classification of Pyrolysis Oil absent details of chemical composition
Dec 24, 2020- In Favour of Not Available
- Citation Number : TS-1107-AAR-2020-NT
Authority for Advance Ruling
AAR: Rules on credit eligibility of distributable & non-distributable promotional materials to franchisees/distributor/retailer
Dec 23, 2020- In Favour of Applicant
- Citation Number : TS-1104-AAR-2020-NT
Appellate Authority for Advance Ruling
AAAR: Denies exemption to services provided for ICT project implementation in schools, upholds AAR
Dec 23, 2020- In Favour of Respondent
- Citation Number : TS-1103-AAAR(OD)-2020-NT
High Court
HC: Disallows GSTR-3B rectification for wrongful ITC utlization, Limitation Act inapplicable to Special /Local Statute
Dec 22, 2020- In Favour of Respondent
- Citation Number : TS-1098-HC-2020(TRI)-NT
Authority for Advance Ruling
AAR: Technical training by Indian subsidiary imparted under German financial aid programme, a 'supply of service'
Dec 22, 2020- In Favour of Not Applicable
- Citation Number : TS-1096-AAR-2020-NT
Supreme Court
SC: Dismisses Dabur's SLP against Allahabad HC decision classifying Odomos' as repellent', not medicament'
Dec 22, 2020- In Favour of Respondent
- Citation Number : TS-1097-SC-2020-NT
Authority for Advance Ruling
AAR: Classifies online-gaming as service attracting 18% GST, rules on reverse-charge applicability
Dec 22, 2020- In Favour of Not Applicable
- Citation Number : TS-1095-AAR(MAH)-2020-NT
High Court
HC: Quashes confiscation in dispute alleging duty-evasion for record non-maintenance, caps penalty to Rs. 10,000
Dec 21, 2020- In Favour of Petitioner
- Citation Number : TS-1092-HC-2020(ALL)-NT
Authority for Advance Ruling
AAR: Supply of manpower services by Applicant unrelatable to functions entrusted to Municipality, not exempt
Dec 21, 2020- In Favour of Respondent
- Citation Number : TS-1093-AAR-2020-NT
Authority for Advance Ruling
AAR: Supply of services relating to waste management outsourced by Concessionaire, not exempt
Dec 21, 2020- In Favour of Respondent
- Citation Number : TS-1094-AAR-2020-NT
Authority for Advance Ruling
AAR: Composite-supply of application-sale, course-registration, inspection, with 'Principal Supply' of "affiliation" not exempt
Dec 18, 2020- In Favour of Respondent
- Citation Number : TS-1090-AAR-2020-NT
High Court
HC: Disposes writ petition upon request for withdrawal with liberty to apply for refund
Dec 16, 2020- In Favour of Petitioner
- Citation Number : TS-1083-HC-2020(GUJ)-NT
High Court
HC: Upholds validity of E-way bill for goods delivered but unloaded, quashes detention
Dec 16, 2020- In Favour of Petitioner
- Citation Number : TS-1081-HC(KAR)-2020-NT
High Court
HC: Allows Assessee to discharge tax liability in equal successive monthly instalments
Dec 16, 2020- In Favour of Both
- Citation Number : TS-1077-HC(KER)-2020-NT
High Court
HC: Fixation of confiscation/demand order on truck failure of natural justice', quashes orders
Dec 16, 2020- In Favour of Petitioner
- Citation Number : TS-1079-HC(ALL)-2020-NT
High Court
HC: Quashes goods, vehicle confiscation notice, being issued on mere suspicion'
Dec 16, 2020- In Favour of Petitioner
- Citation Number : TS-1078-HC(GUJ)-2020-NT
High Court
HC: Restores refund proceedings for considered decision, quashes order rejecting claim
Dec 16, 2020- In Favour of Petitioner
- Citation Number : TS-1080-HC(KAR)-2020-NT
High Court
HC: Allows Assessee's prayer for amendment of writ petition to bring subsequent development on board
Dec 16, 2020- In Favour of Petitioner
- Citation Number : TS-1082-HC(BOM)-2020-NT
NAA
NAA: Directs further investigation, computation of profiteered amount afresh, absent requisite details
Dec 14, 2020- In Favour of Not Applicable
- Citation Number : TS-1071-NAA-2020-NT
NAA
NAA: Directs re-investigation into profiteering by realtor in respect of landowners
Dec 14, 2020- In Favour of Not Applicable
- Citation Number : TS-1072-NAA-2020-NT