Rulings ( 6680 results )

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High Court

HC: Grants bail to GST offender, imposes conditions

Jun 17, 2020
  • In Favour of Petitioner
  • Citation Number : TS-377-HC(RAJ)-2020-NT
High Court

HC: Citing pandemic, directs release of vehicle carrying goods/raw-material for manufacturing necessaries

Jun 17, 2020
  • In Favour of Applicant
  • Citation Number : TS-376-HC-2020(GUJ)-NT
Supreme Court

SC: Dismisses SLP against HC decision directing re-opening of portal for TRAN-1 submission

Jun 17, 2020
  • In Favour of Respondent
  • Citation Number : TS-375-SC-2020-NT
High Court

HC: 'Brand Equity' decision applies with 'full rigour' despite retrospective amendment to Section 140

Jun 16, 2020
  • In Favour of Petitioner
  • Citation Number : TS-373-HC-2020(DEL)-NT
High Court

HC: Grants pre-arrest bail for GST-offences, considers COVID situation hardship; Follows P.V. Ramana Reddy ratio

Jun 15, 2020
  • In Favour of Petitioner
  • Citation Number : TS-368-HC-2020(KAR)-NT
NAA

NAA: Dismisses application citing non-applicability of anti-profiteering provisions

Jun 10, 2020
  • In Favour of Respondent
  • Citation Number : TS-362-NAA-2020-NT
NAA

NAA: Directs re-investigation citing discrepancies in Respondent's data and submissions

Jun 10, 2020
  • In Favour of Not Applicable
  • Citation Number : TS-361-NAA-2020-NT
Authority for Advance Ruling

AAR: ‘Parota’ different from ‘khakhra , plain chapatti or roti’, classifiable under Heading 2106

Jun 09, 2020
  • In Favour of Respondent
  • Citation Number : TS-359-AAR-2020-NT
Authority for Advance Ruling

AAR: Conducting online exams/tests with minimal human intervention classifiable as OIDAR service

Jun 09, 2020
  • In Favour of Both
  • Citation Number : TS-358-AAR(KAR)-2020-NT
High Court

HC: Chattisgarh HC admits writ challenging AAAR order denying ITC on 'railway-siding'/'lighting-system', grants stay

Jun 08, 2020
  • In Favour of Not Applicable
  • Citation Number : TS-351-HC-2020(CHAT)-NT
High Court

HC: Confirmation of proposal in SCN on same day against 'natural-justice' principle, directs re-assessment

Jun 05, 2020
  • In Favour of Petitioner
  • Citation Number : TS-347-HC-2020(MAD)-NT
Authority for Advance Ruling

AAR: Renting of cold storage facility or premises for cold storage taxable at 18%

Jun 03, 2020
  • In Favour of Not Applicable
  • Citation Number : TS-342-AAR(TEL)-2020-NT
Authority for Advance Ruling

AAR: IGST applicable on ex-factory sales where goods movement terminates in other State

Jun 03, 2020
  • In Favour of Respondent
  • Citation Number : TS-341-AAR-2020-NT
Authority for Advance Ruling

AAR: Ice-Cream Parlour an 'eating-joint', supply of ice-cream along with various services taxable as restaurant-service

Jun 03, 2020
  • In Favour of Not Applicable
  • Citation Number : TS-340-AAR(TEL)-2020-NT
NAA

NAA: Upholds profiteering against Phillips', commensurate reduction in prices a legal requirement to pass benefit of ITC

Jun 03, 2020
  • In Favour of Complainant
  • Citation Number : TS-339-NAA-2020-NT
NAA

NAA: Upholds profiteering in respect of sale of 'Fogg Deo' by trader to super stockists

Jun 03, 2020
  • In Favour of Complainant
  • Citation Number : TS-337-NAA-2020-NT
High Court

HC: Directs re-opening of portal to file TRAN-01, follows Rishi Graphics

Jun 01, 2020
  • In Favour of Petitioner
  • Citation Number : TS-332-HC-2020(CAL)-NT
High Court

HC: Allows bail considering overall situation, imposes conditions

Jun 01, 2020
  • In Favour of Applicant
  • Citation Number : TS-331-HC(GUJ)-2020-NT
High Court

HC: Relegates assessee to file appeal u/s 107 in view of final confiscation order

Jun 01, 2020
  • In Favour of Respondent
  • Citation Number : TS-330-HC(GUJ)-2020-NT
High Court

HC: Denies bail citing SC decision in co-accused case, directs investigation completion in 3 months

Jun 01, 2020
  • In Favour of Respondent
  • Citation Number : TS-329-HC(RAJ)-2020-NT