Rulings ( 6893 results )

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High Court

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

Oct 07, 2020
  • In Favour of Petitioner
  • Citation Number : TS-835-HC(BOM)-2020-NT
High Court

HC: Quashes tax liability order, cites improper determination, remands matter for fresh adjudication

Oct 07, 2020
  • In Favour of Petitioner
  • Citation Number : TS-838-HC(ALL)-2020-NT
High Court

HC: Revenue's communication merely soliciting details for investigation, no basis for apprehending demand

Oct 07, 2020
  • In Favour of Petitioner
  • Citation Number : TS-836-HC-2020(MAD)-NT
High Court

HC: Directs Revenue to adjudicate expeditiously on impugned SCN, deficiency memo and refund order

Oct 07, 2020
  • In Favour of Petitioner
  • Citation Number : TS-839-HC(DEL)-2020-NT
Authority for Advance Ruling

AAR: Works contract service for affordable housing project taxable under Entry 3

Oct 06, 2020
  • In Favour of Applicant
  • Citation Number : TS-831-AAR-2020-NT
High Court

HC: Revenue to expeditiously consider pending IGST refund claim, pending for long

Oct 06, 2020
  • In Favour of Petitioner
  • Citation Number : TS-833-HC(P&H)-2020-NT
Authority for Advance Ruling

AAR: Lease of plot for 99 years not sale of land, lease premium payment to State Devp. Authority chargeable to GST

Oct 06, 2020
  • In Favour of Respondent
  • Citation Number : TS-832-AAR-2020-NT
Authority for Advance Ruling

AAR: Three-wheeled motor vehicle fitted with battery pack, classifiable under HSN 8703

Oct 06, 2020
  • In Favour of Not Available
  • Citation Number : TS-830-AAR(WB)-2020-NT
Appellate Authority for Advance Ruling

AAAR: AAR ruling in ID Fresh Food on 'Parota' classification 'void-ab-initio'

Oct 04, 2020
  • In Favour of Applicant
  • Citation Number : TS-825-AAAR-2020-NT
High Court

HC: Grants extension to deposit liability apropos undertaking, failure thereof shall vacate interim-relief

Oct 01, 2020
  • In Favour of Applicant
  • Citation Number : TS-823-HC(GUJ)-2020-NT
Appellate Authority for Advance Ruling

AAAR: Applies Beneficial Circular retrospectively, rectifies own-order in Bajaj-Finance on additional/penal interest taxability

Oct 01, 2020
  • In Favour of Appellant
  • Citation Number : TS-1324-AAAR(MAH)-2019-NT
Appellate Authority for Advance Ruling

AAAR: Mere renting of vehicle as sub-contractor to Transporter doesn't amount to GTA service, upholds AAR

Oct 01, 2020
  • In Favour of Respondent
  • Citation Number : TS-824-AAAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: Medical Institute formed under charitable institution, a separate entity under GST; Upholds AAR

Oct 01, 2020
  • In Favour of Respondent
  • Citation Number : TS-1323-AAAR(MAH)-2019-NT
Appellate Authority for Advance Ruling

AAAR: Rejects application for rectification of earlier order, finds no error apparent on face of record

Sep 30, 2020
  • In Favour of Respondent
  • Citation Number : TS-1325-AAAR(MAH)-2019-NT
Appellate Authority for Advance Ruling

AAAR: Denies ITC on lift installation charges paid to contractor, affirms AAR

Sep 30, 2020
  • In Favour of Respondent
  • Citation Number : TS-818-AAAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: Construction of tunnel involving excavation of earth, an earthwork'; AAR must deal with all submissions

Sep 30, 2020
  • In Favour of Not Available
  • Citation Number : TS-819-AAAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: Sale of TDR/FSI in open real-estate market taxable at 18 as 'service', upholds AAR

Sep 29, 2020
  • In Favour of Respondent
  • Citation Number : TS-816-AAAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: Execution of air conditioning work not work- contract, but 'composite supply', taxable at 28%

Sep 28, 2020
  • In Favour of Respondent
  • Citation Number : TS-1320-AAAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Prize money received from horse-race clubs not liable to GST absent supply element, sets-aside AAR

Sep 28, 2020
  • In Favour of Appellant
  • Citation Number : TS-815-AAAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: Gaming Zone operated in mall not an 'Amusement Park' but 'Amusement Arcade', taxable @28%, upholds AAR

Sep 28, 2020
  • In Favour of Respondent
  • Citation Number : TS-1322-AAAR(MAH)-2019-NT