Rulings ( 7228 results )

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AAR: Gold testing and refining constitutes ‘job work’ only when provided to registered person

  • In Favour of Not Applicable
  • Citation Number : TS-1160-AAR-2020-NT
High Court

HC: Defreezes cash credit account attached provisionally, continues attachment on fixed deposits, property

  • In Favour of Not Applicable
  • Citation Number : TS-1157-HC-2020(GUJ)-NT
High Court

HC: Upholds GST inquiry, issuance of summons; Rejects ‘same subject-matter’ plea

  • In Favour of Respondent
  • Citation Number : TS-1159-HC-2020(ALL)-NT
Supreme Court

SC: SC to decide issue of IGST levy on 'Ocean Freight'; Issues notice

  • In Favour of Not Applicable
  • Citation Number : TS-5-SC-2021-NT
Supreme Court

SC: Dismisses writ challenging constitutional validity of GST-provisions, relegates assessee to pursue remedy before HC

  • In Favour of Respondent
  • Citation Number : TS-3-SC-2021-NT
High Court

HC: Allows IGST-refund, notes assessee’s inadvertent error in mentioning drawback claim under wrong column

  • In Favour of Petitioner
  • Citation Number : TS-1154-HC(GUJ)-2020-NT
High Court

HC: Provisional attachment order ‘mechanical’, vacates attachment of five bank accounts

  • In Favour of Respondent
  • Citation Number : TS-1155-HC-2020(GUJ)-NT
High Court

HC: Quashes order rejecting refund application without granting reasonable hearing opportunity

  • In Favour of Respondent
  • Citation Number : TS-1153-HC-2020(MAD)-NT
High Court

HC: Grants Anticipatory Bail to GST offender for alleged evasion of Rs. 100 crores

  • In Favour of Applicant
  • Citation Number : TS-6-HC-2021(ALL)-NT
High Court

HC: Confiscation notice abating detention notice untenable where intend to evade tax found

  • In Favour of Not Available
  • Citation Number : TS-1152-HC-2020(KAR)-NT
High Court

HC: Directs Assessee to file application with GST Council, follows Obelisk ruling

  • In Favour of Not Available
  • Citation Number : TS-1147-HC-2020(RAJ)-NT
High Court

HC: Orders release of detained goods, permits adjudication of confiscation notice

  • In Favour of Applicant
  • Citation Number : TS-1146-HC-2020(GUJ)-NT
High Court

HC: Directs Assessee to apply for withdrawal of penalty order on proof of payment

  • In Favour of Not Available
  • Citation Number : TS-1145-HC-2020(ALL)-NT
High Court

HC: Upholds detention-order given mismatch in e-way bill and actual transportation route

  • In Favour of Not Available
  • Citation Number : TS-1144-HC-2020(KER)-NT
High Court

HC: Directs Revenue to pass reasoned order for blocking Electronic Credit Ledger

  • In Favour of Not Available
  • Citation Number : TS-1143-HC-2020(KAR)-NT
High Court

HC: Citing alternative efficacious remedy, dismisses writ challenging provisional attachment of payment receivable

  • In Favour of Not Available
  • Citation Number : TS-1-HC-2021(HP)-NT
NAA

NAA: No issue of passing tax-rate reduction benefit by MRF when base price same

  • In Favour of Not Available
  • Citation Number : TS-1139-NAA-2020-NT
NAA

NAA: Realtor to pass uniform ITC-benefit to all homebuyers, rejects plea to allow 'adjustment'

  • In Favour of Not Available
  • Citation Number : TS-1136-NAA-2020-NT
NAA

NAA: Can't impose penalty for profiteering 'retrospectively', drops proceedings against Vaseline trader

  • In Favour of Respondent
  • Citation Number : TS-1134-NAA-2020-NT
NAA

NAA: Raps builder for profiteering, not passing additional ITC benefit to home buyers

  • In Favour of Not Available
  • Citation Number : TS-1135-NAA-2020-NT