Rulings ( 6892 results )
High Court
HC: Highlighting 'seminal principle of fair play', directs fresh consideration of vehicle-detention matter
Nov 19, 2020- In Favour of Petitioner
- Citation Number : TS-992-HC(KAR)-2020-NT
Appellate Authority for Advance Ruling
AAAR: Micafungin Sodium sold by Biocon DTA for Injection, subject to concessional GST rate at 5%
Nov 18, 2020- In Favour of Appellant
- Citation Number : TS-990-AAAR-2020-NT
Appellate Authority for Advance Ruling
AAAR: Society/Clubs’s activities constitute ‘supply’, liable to GST, ‘Mutuality Principle’ inapplicable; Affirms AAR
Nov 16, 2020- In Favour of Respondent
- Citation Number : TS-983-AAAR-2020-NT
Appellate Authority for Advance Ruling
AAAR: 'Maintenance & Repair service' by 'foreign-entity' constitutes import, taxable under reverse-charge, modifies AAR
Nov 16, 2020- In Favour of Appellant
- Citation Number : TS-982-AAAR-2020-NT
High Court
HC: Tax demand, detention of assessee's goods & vehicle for small documentation defect', arbitrary
Nov 12, 2020- In Favour of Respondent
- Citation Number : TS-975-HC-2020(TEL)-NT
Authority for Advance Ruling
AAR: ITC admissible on motor-vehicles 'leased' to customers
Nov 12, 2020- In Favour of Respondent
- Citation Number : TS-974-AAR-2020-NT
High Court
HC: Rejects anticipatory-bail for accused alleged of tax evasion by conniving with Officials
Nov 11, 2020- In Favour of Respondent
- Citation Number : TS-973-HC-2020(P and H)-NT
NAA
NAA: Builder guilty of profiteering, for not passing additional ITC benefit to buyers
Nov 10, 2020- In Favour of Complainant
- Citation Number : TS-971-NAA-2020-NT
NAA
NAA: Holds Real Estate Developer responsible for profiteering; Drops penalty-proceedings, given prospective applicability
Nov 10, 2020- In Favour of Complainant
- Citation Number : TS-970-NAA-2020-NT
Authority for Advance Ruling
AAR: Land reclamation by Solid Waste Management through Bio-Mining process classifiable under SAC 9994
Nov 09, 2020- In Favour of Not Available
- Citation Number : TS-967-AAR-2020-NT
Authority for Advance Ruling
AAR: Manufactured betel nut 'Nizam Pakku' subject to 12% GST
Nov 09, 2020- In Favour of Not Available
- Citation Number : TS-966-AAR-2020-NT
High Court
HC: Dismisses book-shop owner's prayer regarding danger to life & liberty in GST-evasion case
Nov 09, 2020- In Favour of Respondent
- Citation Number : TS-965-HC-2020(P and H)-NT
High Court
HC: GST-Department cannot resort to ‘physical violence or torture’ against persons suspected of tax- evasion
Nov 09, 2020- In Favour of Petitioner
- Citation Number : TS-962-HC-2020(AP)-NT
High Court
HC: Not 'mandatory' for UOI to release GST compensation to States; Dismisses PIL
Nov 06, 2020- In Favour of Petitioner
- Citation Number : TS-960-HC-2020(MAD)-NT
High Court
HC: Dismisses transporter's writ assailing detention orders in view of efficacious appeal-remedy
Nov 05, 2020- In Favour of Petitioner
- Citation Number : TS-955-HC-2020(KER)-NT
High Court
HC: Allows GSTR-1 rectification, absence of enabling provision cannot jeopardize Assessees from availing credit
Nov 05, 2020- In Favour of Petitioner
- Citation Number : TS-953-HC-2020(MAD)-NT
NAA
NAA: Affirms profiteering on DSLR Cameras, Power Banks; Dismisses Retailer’s “complex computations” plea
Nov 05, 2020- In Favour of Complainant
- Citation Number : TS-951-NAA-2020-NT
NAA
NAA: 'Starbucks-Coffee' profiteered by increasing 'base-price', no fetters on DGAP's power to investigate 'other-products'
Nov 04, 2020- In Favour of Complainant
- Citation Number : TS-949-NAA-2020-NT
High Court
HC: Grant of permanent registration must relate back to 'provisional registration' date
Nov 04, 2020- In Favour of Not Available
- Citation Number : TS-950-HC(KER)-2020-NT
High Court
HC: Directs un-freezing wife's & joint bank-account, IEC un-blocking, filing objections to provisional attachment
Nov 04, 2020- In Favour of Petitioner
- Citation Number : TS-948-HC-2020(BOM)-NT