Rulings ( 6680 results )
High Court
HC: Disposes writ, directs Revenue to decide Petitioner's objection to provisional attachment order
Jun 01, 2020- In Favour of Not Applicable
- Citation Number : TS-328-HC(DEL)-2020-NT
Authority for Advance Ruling
AAR: Catering service to primary school students, an exempt service, not liable for TDS
May 27, 2020- In Favour of Applicant
- Citation Number : TS-323-AAR(KAR)-2020-NT
Authority for Advance Ruling
AAR: Hostel construction service' on campus of National Centre for Biological Sciences taxable at 18%
May 27, 2020- In Favour of Applicant
- Citation Number : TS-322-AAR-2020-NT
Authority for Advance Ruling
AAR: Classifies 'Honeycomb paper board', used for primary packing of goods, under heading 48089000
May 27, 2020- In Favour of Applicant
- Citation Number : TS-321-AAR-2020-NT
Authority for Advance Ruling
AAR: Retro-fitted motor vehicle' taxable at 28%, allows ITC on further supply of such vehicle
May 27, 2020- In Favour of Both
- Citation Number : TS-320-AAR(KAR)-2020-NT
Authority for Advance Ruling
AAR: Die manufactured & supplied to overseas customer not 'export' but an 'intra-state' transaction
May 27, 2020- In Favour of Not Applicable
- Citation Number : TS-318-AAR-2020-NT
High Court
HC: Allows Petitioner to visit office-premises to obtain information required by DGAP amidst lock-down
May 26, 2020- In Favour of Not Applicable
- Citation Number : TS-317-HC-2020(BOM)-NT
High Court
HC: DGFT's Public Notice disallowing Advance Authorization issuance amounting to FTP provision amendment, 'illegal'
May 22, 2020- In Favour of Petitioner
- Citation Number : TS-311-HC(DEL)-2020-FTP
NAA
NAA: Directs fresh investigation against Barbeque Nation; DGAP's calculation contrary to accepted methodology
May 21, 2020- In Favour of Not Applicable
- Citation Number : TS-312-NAA-2020-NT
NAA
NAA: Directs Emaar MGF to reduce flat prices commensurate to additional ITC received post GST
May 21, 2020- In Favour of Complainant
- Citation Number : TS-310-NAA-2020-NT
High Court
HC: Rejects grounds for invoking sec 130 for confiscation of goods, sets-aside order
May 20, 2020- In Favour of Applicant
- Citation Number : TS-307-HC-2020(GUJ)-NT
High Court
HC: Directs Revenue to accept TRAN-01 which could not be filed on account of technical portal glitch
May 20, 2020- In Favour of Applicant
- Citation Number : TS-306-HC(GUJ)-2020-NT
High Court
HC: Allows bail to GST fraudster upon furnishing bond/sureties, directs appearance as & when required
May 20, 2020- In Favour of Applicant
- Citation Number : TS-305-HC(RAJ)-2020-NT
Authority for Advance Ruling
AAR: Application seeking availability of FIRC certificates outside advance ruling purview
May 19, 2020- In Favour of Respondent
- Citation Number : TS-302-AAR-2020-NT
Authority for Advance Ruling
AAR: Concedes to requests for withdrawal of application due to unavoidable circumstances
May 19, 2020- In Favour of Not Applicable
- Citation Number : TS-301-AAR-2020-NT
Authority for Advance Ruling
AAR: Electrical lines shifting/erection not part of road construction contract, denies concessional rate
May 19, 2020- In Favour of Respondent
- Citation Number : TS-300-AAR-2020-NT
NAA
NAA: Upholds profiteering on After Shave Lotion' supply, dismisses challenge to NAA constitution, investigation period
May 19, 2020- In Favour of Complainant
- Citation Number : TS-298-NAA-2020-NT
Appellate Authority for Advance Ruling
AAAR: Depositing timber with Govt. depot for disposal chargeable to GST
May 18, 2020- In Favour of Respondent
- Citation Number : TS-297-AAAR(KAR)-2020-NT
Appellate Authority for Advance Ruling
AAAR: Rules on classification of 'Carbonated fruit juice', Council meeting discussions have persuasive value
May 18, 2020- In Favour of Respondent
- Citation Number : TS-296-AAAR-2020-NT
Appellate Authority for Advance Ruling
AAAR: Sub-contractor's supply of gardening and landscaping work for Govt. not exempt, upholds AAR
May 18, 2020- In Favour of Respondent
- Citation Number : TS-295-AAAR(KAR)-2020-NT