Rulings ( 6680 results )

HC: Quashes order passed in breach of natural justice for applicant's failure to appear due to COVID-19 pandemic

  • In Favour of Applicant
  • Citation Number : TS-557-HC-2020(GUJ)-NT

HC: Notice of tax liability mere intimation, Dismisses Assessees Writ Petition as non-maintainable

  • In Favour of Not Available
  • Citation Number : TS-556-HC-2020(GUJ)-NT

AAR: Bio Processed Meal used specifically for Animal Feed exempt from GST, rectifies order

  • In Favour of Applicant
  • Citation Number : TS-554-AAR(MP)-2020-NT

AAR: Shatamrut Chyavan, preparation of a kind used in animal feed attracts NIL GST

  • In Favour of Respondent
  • Citation Number : TS-553-AAR(MAH)-2020-NT

AAR: Research works and study for various government departments exempt subject to fulfillment of Notification conditions

  • In Favour of Not Available
  • Citation Number : TS-552-AAR-2020-NT

AAR: Mounting Activity on chassis provided by Customer taxable as Motor Vehicle and trailer manufacturing services at 18%

  • In Favour of Applicant
  • Citation Number : TS-551-AAR(MP)-2020-NT

HC: Allows Assessee to get copies of seized documents subject to compliance of statutory formalities

  • In Favour of Both
  • Citation Number : TS-559-HC-2020(CAL)-NT

AAR: Rejects Application in respect of supply undertaken from other State, being outside Authority's purview

  • In Favour of Respondent
  • Citation Number : TS-549-AAR-2020-NT

AAR: Paver Blocks laid on land used for automobile parking qualify as Immovable property, disallows ITC

  • In Favour of Respondent
  • Citation Number : TS-548-AAR(MAH)-2020-NT

NAA: Real Estate Developer held guilty of profiteering, directs commensurate reduction in flat prices

  • In Favour of Complainant
  • Citation Number : TS-544-NAA-2020-NT

HC: Cannot saddle assessee with interest on tax-paid but not recorded due to system-glitch/crash

  • In Favour of Not Available
  • Citation Number : TS-543-HC-2020(GUJ)-NT

HC: Directs payment of balance credit of CGST component of provisional refund amount to Assessee

  • In Favour of Petitioner
  • Citation Number : TS-539-HC(DEL)-2020-NT

HC: Issues notice in writ challenging Rule 117, directs to await SC judgment in Brand Equity

  • In Favour of Not Available
  • Citation Number : TS-538-HC-2020(DEL)-NT

HC: Directs unblocking of Calvin Klein's Credit ledger, allows interim applications to amend petition

  • In Favour of Not Available
  • Citation Number : TS-537-HC-2020(KAR)-NT

HC: Grants bail to Chartered Accountant involved in claiming wrongful ITC from fake bills

  • In Favour of Applicant
  • Citation Number : TS-536-HC-2020(RAJ)-NT

AAR: Supply of coal and coal handling, distribution charges taxable at 18% GST

  • In Favour of Respondent
  • Citation Number : TS-535-AAR(MP)-2020-NT

AAR: Supply, Installation & fixing of customized furniture, not a 'works contract' but a composite 'furniture' supply

  • In Favour of Applicant
  • Citation Number : TS-534-AAR(MP)-2020-NT

AAR: Rules on eligibility of ITC on water-slides, swimming-pool construction, etc. to Amusement Park

  • In Favour of Applicant
  • Citation Number : TS-533-AAR(MP)-2020-NT

AAR: 'Lifts' being integral part of Hotel Building, ITC of tax paid thereon not available

  • In Favour of Respondent
  • Citation Number : TS-532-AAR(MP)-2020-NT