Rulings ( 6680 results )
High Court
HC: Directs authorities to decide the matter concerning provisional attachment u/s 83
Aug 10, 2020- In Favour of Petitioner
- Citation Number : TS-617-HC(P&H)-2020-NT
High Court
HC: Grants liberty to Petitioners to make an application before GST Council to avail Transitional credit
Aug 10, 2020- In Favour of Both
- Citation Number : TS-612-HC(RAJ)-2020-NT
Authority for Advance Ruling
AAR: Classifies ‘poultry meal’ under CTH 2301, by product ‘poultry fat’ under CTH 1501
Aug 07, 2020- In Favour of Not Available
- Citation Number : TS-611-AAR(TEL)-2020-NT
Authority for Advance Ruling
AAR: Odisha Power Transmission Corporation Limited a ‘Govt. entity’, EPC contract taxable at 18%
Aug 07, 2020- In Favour of Not Available
- Citation Number : TS-610-AAR-2020-NT
Authority for Advance Ruling
AAR: Supply of food to Hospitals on outsourcing basis not exempt from GST, taxable at 5%
Aug 07, 2020- In Favour of Respondent
- Citation Number : TS-609-AAR-2020-NT
Authority for Advance Ruling
AAR: Denies ITC of GST paid on lease premium charges, annual lease rentals & Maintenance charges for land lease
Aug 07, 2020- In Favour of Not Available
- Citation Number : TS-608-AAR-2020-NT
High Court
HC: Dismisses Revenue's insistence on CTD for allowing transitional-credit on vehicles/spare-parts to Honda-dealer
Aug 06, 2020- In Favour of Applicant
- Citation Number : TS-603-HC(GUJ)-2020-NT
High Court
HC: Upholds best-judgment assessment undertaken for return non-filing, 5-year prescription construable as an "outer-limit"
Aug 05, 2020- In Favour of Respondent
- Citation Number : TS-598-HC(KER)-2020-NT
Supreme Court
SC: Dismisses SLP challenging summons issued to MD, directs CCE to grant concession in attendance
Aug 05, 2020- In Favour of Respondent
- Citation Number : TS-599-SC-2020-NT
High Court
HC: Allows bail to persons accused for tax-evasion of Rs. 225 Crores on Pan-Masala, imposes conditions
Aug 04, 2020- In Favour of Applicant
- Citation Number : TS-594-HC(MP)-2020-NT
High Court
HC: Rejects bail application of GST fraudster, cites alarming numbers of devious activities
Aug 03, 2020- In Favour of Respondent
- Citation Number : TS-592-HC(ORI)-2020-NT
High Court
HC: Gujarat HC allows refund of input services under inverted duty structure, reads down Explanation to Rule 89(5)
Jul 31, 2020- In Favour of Applicant
- Citation Number : TS-585-HC(GUJ)-2020-NT
High Court
HC: 'Place-of-supply' provisions for 'intermediary-service’ constitutional, however, Petitioner free to redress its grievance
Jul 30, 2020- In Favour of Respondent
- Citation Number : TS-586-HC(GUJ)-2020-NT
High Court
HC: Directs GST Council, Commissioner to take early decision on Petitioner's transitional-credit claim, remits matter
Jul 27, 2020- In Favour of Not Applicable
- Citation Number : TS-573-HC(CHAT)-2020-NT
High Court
HC: Allows Patanjali Ayurved to deposit profiteered amount in installments, follows Samsonite & Phillips
Jul 27, 2020- In Favour of Petitioner
- Citation Number : TS-572-HC(DEL)-2020-NT
High Court
HC: Disposes of Petition as order for sanctioning the refund is appealable
Jul 24, 2020- In Favour of Not Available
- Citation Number : TS-570-HC-2020(DEL)-NT
High Court
HC: Relegates Petitioner to appellate remedy available before Additional Commissioner w.r.t refund application rejection
Jul 24, 2020- In Favour of Not Available
- Citation Number : TS-569-HC(DEL)-2020-NT
High Court
HC: Dismisses Revenue’s hyper-technical plea to raise deficiency memo at belated-stage, Directs revenue to process assessee’s refund-claim
Jul 24, 2020- In Favour of Petitioner
- Citation Number : TS-568-HC(DEL)-2020-NT
NAA
NAA: Subway-Franchisee profiteered on 'restaurant-service'; Tax-reduction cannot be appropriated under garb of price-fixation
Jul 24, 2020- In Favour of Complainant
- Citation Number : TS-567-NAA-2020-NT
High Court
HC: Sets aside order of revocation of registration-cancellation order under GST, cites ROD order
Jul 22, 2020- In Favour of Appellant
- Citation Number : TS-558-HC-2020(ALL)-NT