Rulings ( 6892 results )
High Court
HC: Levying GST on by-products treating as consideration towards Paddy-milling "legally unsustainable"
Nov 30, 2020- In Favour of Petitioner
- Citation Number : TS-1026-HC(AP)-2020-NT
Supreme Court
SC: Copy of SC ruling upholding constitutional validity of Tribunal Rules, 2020 with modifications
Nov 27, 2020- In Favour of Respondent
- Citation Number : TS-1023-SC-2020-NT
High Court
HC: Goods-detention for mis-match in value shown in job-work invoice and e-way bill 'unjustified'
Nov 27, 2020- In Favour of Petitioner
- Citation Number : TS-1020-HC-2020(KER)-NT
High Court
HC: Sets-aside 'Garnishee Notice' issued without hearing, cites violation of 'natural-justice' principle
Nov 26, 2020- In Favour of Petitioner
- Citation Number : TS-1014-HC(AP)-2020-NT
NAA
NAA: Holds P&G Group guilty with warning - 'Anti-profiteering provisions bound to remain...'
Nov 26, 2020- In Favour of Complainant
- Citation Number : TS-1033-NAA-2020-NT
NAA
NAA: Raps Subway franchisee for "abysmally" failing to cooperate, directs reinvestigation
Nov 26, 2020- In Favour of Applicant
- Citation Number : TS-1016-NAA-2020-NT
High Court
HC: New procedure prescribed for postal-export inapplicable retrospectively, quashes refund-denial
Nov 26, 2020- In Favour of Not Available
- Citation Number : TS-1015-HC-2020(DEL)-NT
High Court
HC: Calcutta HC issues notice in petition challenging constitutionality of 'blocked-credit'/'ITC' provisions
Nov 26, 2020- In Favour of Not Applicable
- Citation Number : TS-1018-HC-2020(CAL)-NT
NAA
NAA: Instructs builder to pass additional ITC-benefit to homebuyers, GST chargeability outside NAAs mandate
Nov 26, 2020- In Favour of Not Applicable
- Citation Number : TS-1017-NAA-2020-NT
High Court
HC: Allows benefit of ITC, denial merely on technical grounds, “travesty of justice"
Nov 25, 2020- In Favour of Petitioner
- Citation Number : TS-1010-HC-2020(BOM)-NT
High Court
HC: Quashes SCN for violation of natural justice principles, remands matter for fresh consideration
Nov 25, 2020- In Favour of Petitioner
- Citation Number : TS-1012-HC-2020(PAT)-NT
High Court
HC: Criminal trial for offences u/s 132 of GST act and arrest lack constitutional backing, grants bail
Nov 25, 2020- In Favour of Petitioner
- Citation Number : TS-1011-HC-2020(PandH)-NT
High Court
HC: Directs Revenue to accept Assessee's TRAN-1, give ITC of over Rs. 10 lakh
Nov 25, 2020- In Favour of Not Available
- Citation Number : TS-1009-HC-2020(BOM)-NT
High Court
HC: Orders to deposit principal profiteered amount, stays interest, penalty & further investigation
Nov 25, 2020- In Favour of Respondent
- Citation Number : TS-1013-HC(DEL)-2020-NT
High Court
HC: Disposes petition, allows Assessee to challenge fraudulent ITC availment charges
Nov 24, 2020- In Favour of Petitioner
- Citation Number : TS-1006-HC(DEL)-2020-NT
High Court
HC: Uploading SCN on Revenue's website a statutory mandate, directs Dept. to follow 'procedure prescribed'
Nov 24, 2020- In Favour of Petitioner
- Citation Number : TS-1001-HC(MP)-2020-NT
High Court
HC: Upholds recovery initiation by CGST officers, directs Petitioner to avail alternate remedy
Nov 24, 2020- In Favour of Respondent
- Citation Number : TS-1005-HC(KER)-2020-NT
Authority for Advance Ruling
AAR: No GST on consideration towards sale of flats received under JDA with Developer post CC-issuance
Nov 24, 2020- In Favour of Not Available
- Citation Number : TS-1000-AAR-2020-NT
High Court
HC: Disposes writ in view of CBIC's clarification on recovery of interest proceedings
Nov 24, 2020- In Favour of Respondent
- Citation Number : TS-1004-HC-2020(DEL)-NT
High Court
HC: 'Apprehension of contracting COVID-19' no basis for stalling tax-evasion investigation
Nov 24, 2020- In Favour of Respondent
- Citation Number : TS-1003-HC-2020(DEL)-NT