Rulings ( 6680 results )
High Court
HC: Holds Assessment orders against Assessee valid, remedy can be sought only by way of appeal
Aug 26, 2020- In Favour of Respondent
- Citation Number : TS-676-HC(KER)-2020-NT
Authority for Advance Ruling
AAR: Silicone Insoles and heel cushions, being parts of footwear, taxable at 18%, denies concession as footwear
Aug 26, 2020- In Favour of Respondent
- Citation Number : TS-685-AAR(KER)-2020-NT
High Court
HC: Directs release of detained goods withheld absent tax-details; Follows M.S. Steel & Pipes
Aug 25, 2020- In Favour of Petitioner
- Citation Number : TS-673-HC(KER)-2020-NT
High Court
HC: Drops interest-recovery proceedings in view of decision taken at 39th GST Council meeting
Aug 25, 2020- In Favour of Petitioner
- Citation Number : TS-677-HC(ORI)-2020-NT
High Court
HC: Allows transporter's petition, holds seizure of perishable goods twice by authorities un-justified
Aug 24, 2020- In Favour of Petitioner
- Citation Number : TS-671-HC(KAR)-2020-NT
High Court
HC: Quashes RTI seeking GSTN's minutes of board-meeting citing vagueness in CIC's directions
Aug 24, 2020- In Favour of Petitioner
- Citation Number : TS-668-HC(DEL)-2020-NT
High Court
HC: Collection of Entertainment Tax post GST introduction authorized under law, dismisses writ
Aug 22, 2020- In Favour of Respondent
- Citation Number : TS-1314-HC(MAD)-2019-NT
High Court
HC: Rejects anticipatory-bail plea of accused involved in circular-trading, however, allows bail to wife
Aug 21, 2020- In Favour of Both
- Citation Number : TS-664-HC(BOM)-2020-NT
High Court
HC: Grants bail to Ex-directors of Som Distilleries sans documentary evidence to prove their involvement
Aug 21, 2020- In Favour of Applicant
- Citation Number : TS-665-HC(MP)-2020-NT
NAA
NAA: Subway-outlet profiteered on ‘Hara-Bhara-Patty’ supply, directs investigation into Respondent’s other outlets at Mumbai International Airport
Aug 21, 2020- In Favour of Complainant
- Citation Number : TS-662-NAA-2020-NT
High Court
HC: Considering assurance of Revenue to follow due-procedure, disposes writ challenging direct interest recovery u/s 50
Aug 21, 2020- In Favour of Respondent
- Citation Number : TS-666-HC(BOM)-2020-NT
NAA
NAA: Penalty cannot be imposed for violation of anti-profiteering provisions u/s 171
Aug 21, 2020- In Favour of Respondent
- Citation Number : TS-663-NAA-2020-NT
Authority for Advance Ruling
AAR: Lease-rent charged by Municipality for fish farming exempt from GST
Aug 20, 2020- In Favour of Applicant
- Citation Number : TS-659-AAR(KER)-2020-NT
Authority for Advance Ruling
AAR: 'Cast Protector' used to keep wounds dry, not a pharma-product but article of plastic classifiable under HSN 3926
Aug 20, 2020- In Favour of Respondent
- Citation Number : TS-658-AAR(KER)-2020-NT
Authority for Advance Ruling
AAR: Rejects advance ruling on ITC benefit to be passed on to clients on good lying in stock
Aug 20, 2020- In Favour of Not Applicable
- Citation Number : TS-660-AAR(KER)-2020-NT
Authority for Advance Ruling
AAR: Construction of low-cost housing units under a rehabilitation project for flood victims, taxable at 12%
Aug 19, 2020- In Favour of Applicant
- Citation Number : TS-652-AAR-2020-NT
Authority for Advance Ruling
AAR: Co-operative Society, carrying business of financing, qualifies as ‘financial institution’, eligible to avail 50% ITC
Aug 19, 2020- In Favour of Applicant
- Citation Number : TS-653-AAR(KER)-2020-NT
Authority for Advance Ruling
AAR: Construction service provided to Vikram Sarabhai Space Centre & Infrastructure Kerala Ltd., taxable at concessional 12% rate
Aug 19, 2020- In Favour of Applicant
- Citation Number : TS-654-AAR-2020-NT
High Court
HC: Division Bench upholds parallel ‘audit and investigation' proceedings, dismisses allegation of harrasment/high-handedness
Aug 19, 2020- In Favour of Respondent
- Citation Number : TS-649-HC(KER)-2020-NT
NAA
NAA: Deletes penalty proceeding against Builder for not passing additional ITC-benefit to flat-buyer
Aug 19, 2020- In Favour of Both
- Citation Number : TS-651-NAA-2020-NT