Rulings ( 6892 results )

HC: Copy of Madras HC order in Sutherland case, disallowing transition of Cesses into GST

  • In Favour of Petitioner
  • Citation Number : TS-878-HC(MAD)-2020-NT

AAR: Extends concessional 12% rate-benefit with respect to work undertaken by Siemen's sub-contractor for Chennai Metro Rail

  • In Favour of Applicant
  • Citation Number : TS-876-AAR-2020-NT

AAR: Allows proportionate ITC claim for installation of Renewable Power Generation Plant under REC Scheme

  • In Favour of Both
  • Citation Number : TS-877-AAR-2020-NT

AAR: Renting of E-bikes and Bicycles without Operator attracts GST @18%

  • In Favour of Not Applicable
  • Citation Number : TS-869-AAR(KAR)-2020-NT

AAR: ITC's Aashirvaad Svasti' - Pasteurized milk with Haldi, exempt from GST

  • In Favour of Applicant
  • Citation Number : TS-870-AAR(WB)-2020-NT

AAR: Denies concessional rate of tax on construction of oil pipeline in Bangladesh, export-benefit

  • In Favour of Respondent
  • Citation Number : TS-871-AAR-2020-NT

HC: Quashes penalty order being against natural justice principles, remits matter for fresh consideration

  • In Favour of Petitioner
  • Citation Number : TS-862-HC(KAR)-2020-NT

HC: Directs release of Assessee's goods subject to Bank Guarantee, detention not unjustified

  • In Favour of Petitioner
  • Citation Number : TS-863-HC(KER)-2020-NT

HC: Quashes 'vague' SCN and order for cancellation of registration absent hearing opportunity

  • In Favour of Applicant
  • Citation Number : TS-861-HC(GUJ)-2020-NT

HC: Upholds Single Judge's order refusing transfer of proceedings basis location of Assessees' lawyer

  • In Favour of Respondent
  • Citation Number : TS-864-HC(KER)-2020-NT

HC: Grants conditional-bail to Tax-consultant accused for GST-fraud, considers period of incarceration suffered

  • In Favour of Petitioner
  • Citation Number : TS-860-HC(MAD)-2020-NT

HC: Absent involvement of public-interest, declines admission of PIL against 'regular-bail' order

  • In Favour of Respondent
  • Citation Number : TS-856-HC(MP)-2020-NT

HC: Refrains from interfering with confiscation proceedings, orders release of goods on conditions

  • In Favour of Petitioner
  • Citation Number : TS-848-HC(GUJ)-2020-NT

HC: Directs Revenue to look into Assessee's representation regarding revocation of registration-cancellation

  • In Favour of Applicant
  • Citation Number : TS-847-HC(GUJ)-2020-NT

HC: Allows Samsung India to deposit profiteered amount in instalments, stays interest

  • In Favour of Not Available
  • Citation Number : TS-849-HC-2020(DEL)-NT

AAR: Sale of ready-to-use sand to Foundry Industry constitutes 'supply of goods', not 'job-work'

  • In Favour of Not Available
  • Citation Number : TS-853-AAR(MAH)-2020-NT

HC: Directs Assistant Commissioner of State Tax to consider Assessee's representation w.r.t. simultaneous issuance of GST DRC-01A, 01

  • In Favour of Petitioner
  • Citation Number : TS-846-HC(GUJ)-2020-NT

HC: Grants bail to person accused of GST evasion of Rs. 18 crores subject to conditions

  • In Favour of Applicant
  • Citation Number : TS-852-HC(RAJ)-2020-NT

HC: Hears writ w.r.t. “Extra Neutral Alcohol” taxability, Petitioner cites pendency of matter before GST Council

  • In Favour of Both
  • Citation Number : TS-837-HC-2020(BOM)-NT

HC: Calls into question Revenue's ex-parte GST ITC refund rejection relying on MVAT circular

  • In Favour of Petitioner
  • Citation Number : TS-835-HC(BOM)-2020-NT