Rulings ( 6680 results )
High Court
HC: Quashes search proceedings at MD's residence, restrains Revenue from taking coercive action
May 07, 2020- In Favour of Petitioner
- Citation Number : TS-266-HC-2020(P and H)-NT
High Court
HC: Refuses to quash 'FIR' alleging GST offence despite no specific order under GST Code
May 06, 2020- In Favour of Respondent
- Citation Number : TS-263-HC(ALL)-2020-NT
High Court
HC: Directs Revenue to consider Petitioner's contention w.r.t. wrong address being a clerical mistake, orders goods release
May 06, 2020- In Favour of Petitioner
- Citation Number : TS-262-HC-2020(KER)-NT
High Court
HC: Revenue cannot seal godown or insist on proof of ownership/rent agreement
May 06, 2020- In Favour of Applicant
- Citation Number : TS-261-HC(GUJ)-2020-NT
High Court
HC: Sets aside unreasoned order of provisional attachment, directs Revenue to pass fresh orders
May 06, 2020- In Favour of Petitioner
- Citation Number : TS-260-HC(P&H)-2020-NT
High Court
HC: Grants bail to GST fraudster on stringent terms citing prevailing COVID-19 infection
May 06, 2020- In Favour of Applicant
- Citation Number : TS-259-HC(MP)-2020-NT
Supreme Court
SC: Directs Revenue to complete investigation w.r.t. fake firm creation, furnish a report
May 06, 2020- In Favour of Not Applicable
- Citation Number : TS-258-SC-2020-NT
High Court
HC: Grants relief to Bharti Airtel, quashes restriction on rectification of 'same period' return
May 05, 2020- In Favour of Petitioner
- Citation Number : TS-257-HC(DEL)-2020-NT
High Court
HC: Copy of Delhi HC order holding time-limit prescribed for transitional credit as 'directory'
May 05, 2020- In Favour of Both
- Citation Number : TS-256-HC(DEL)-2020-NT
High Court
HC: Upholds Single Judge, issuance of SCN sine-qua-non for recovery of interest u/s 50
May 04, 2020- In Favour of Both
- Citation Number : TS-253-HC-2020(KAR)-NT
High Court
HC: 'Wrong-destination' not a ground to detain vehicle or levy penalty absent GST provision violation
May 04, 2020- In Favour of Petitioner
- Citation Number : TS-251-HC(TEL)-2020-NT
Authority for Advance Ruling
AAR: Poha bran nothing but Rice bran, taxable at 5% GST
Apr 30, 2020- In Favour of Applicant
- Citation Number : TS-248-AAR(KAR)-2020-NT
Authority for Advance Ruling
AAR: Parched/Puffed gram exempt from GST
Apr 30, 2020- In Favour of Applicant
- Citation Number : TS-247-AAR(KAR)-2020-NT
Authority for Advance Ruling
AAR: Freight and insurance charges includible in value of supply of power-packs, however commission/installation independent
Apr 30, 2020- In Favour of Both
- Citation Number : TS-246-AAR-2020-NT
Authority for Advance Ruling
AAR: Twin supply of goods and services taxable under 'Composition scheme' at 6%
Apr 30, 2020- In Favour of Respondent
- Citation Number : TS-245-AAR-2020-NT
Authority for Advance Ruling
AAR: Refutes ruling on taxability of electricity supply/distribution charges citing pendency of matter before SC
Apr 29, 2020- In Favour of Respondent
- Citation Number : TS-243-AAR-2020-NT
Authority for Advance Ruling
AAR: HLA Testing services received from overseas laboratory, exempt from IGST
Apr 29, 2020- In Favour of Applicant
- Citation Number : TS-242-AAR(KAR)-2020-NT
Authority for Advance Ruling
AAR: Supply of pre-purchased/designed software constitutes supply of computer software, taxable as goods
Apr 29, 2020- In Favour of Applicant
- Citation Number : TS-240-AAR-2020-NT
Authority for Advance Ruling
AAR: Supply of books to religious school, exempt from GST
Apr 29, 2020- In Favour of Applicant
- Citation Number : TS-241-AAR-2020-NT
Appellate Authority for Advance Ruling
AAAR: Boarding and lodging along with ancillary services where tariff less than Rs. 1000, exempt
Apr 27, 2020- In Favour of Applicant
- Citation Number : TS-236-AAAR(KAR)-2020-NT