Rulings ( 7228 results )

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NAA

NAA: Instructs builder to pass additional ITC-benefit to homebuyers, GST chargeability outside NAAs mandate

  • In Favour of Not Applicable
  • Citation Number : TS-1017-NAA-2020-NT
NAA

NAA: Raps Subway franchisee for "abysmally" failing to cooperate, directs reinvestigation

  • In Favour of Applicant
  • Citation Number : TS-1016-NAA-2020-NT
High Court

HC: New procedure prescribed for postal-export inapplicable retrospectively, quashes refund-denial

  • In Favour of Not Available
  • Citation Number : TS-1015-HC-2020(DEL)-NT
High Court

HC: Sets-aside 'Garnishee Notice' issued without hearing, cites violation of 'natural-justice' principle

  • In Favour of Petitioner
  • Citation Number : TS-1014-HC(AP)-2020-NT
NAA

NAA: Holds P&G Group guilty with warning - 'Anti-profiteering provisions bound to remain...'

  • In Favour of Complainant
  • Citation Number : TS-1033-NAA-2020-NT
High Court

HC: Allows benefit of ITC, denial merely on technical grounds, “travesty of justice"

  • In Favour of Petitioner
  • Citation Number : TS-1010-HC-2020(BOM)-NT
High Court

HC: Orders to deposit principal profiteered amount, stays interest, penalty & further investigation

  • In Favour of Respondent
  • Citation Number : TS-1013-HC(DEL)-2020-NT
High Court

HC: Quashes SCN for violation of natural justice principles, remands matter for fresh consideration

  • In Favour of Petitioner
  • Citation Number : TS-1012-HC-2020(PAT)-NT
High Court

HC: Criminal trial for offences u/s 132 of GST act and arrest lack constitutional backing, grants bail

  • In Favour of Petitioner
  • Citation Number : TS-1011-HC-2020(PandH)-NT
High Court

HC: Directs Revenue to accept Assessee's TRAN-1, give ITC of over Rs. 10 lakh

  • In Favour of Not Available
  • Citation Number : TS-1009-HC-2020(BOM)-NT
High Court

HC: Disposes petition, allows Assessee to challenge fraudulent ITC availment charges

  • In Favour of Petitioner
  • Citation Number : TS-1006-HC(DEL)-2020-NT
High Court

HC: Uploading SCN on Revenue's website a statutory mandate, directs Dept. to follow 'procedure prescribed'

  • In Favour of Petitioner
  • Citation Number : TS-1001-HC(MP)-2020-NT
High Court

HC: Upholds recovery initiation by CGST officers, directs Petitioner to avail alternate remedy

  • In Favour of Respondent
  • Citation Number : TS-1005-HC(KER)-2020-NT
High Court

HC: Disposes writ in view of CBIC's clarification on recovery of interest proceedings

  • In Favour of Respondent
  • Citation Number : TS-1004-HC-2020(DEL)-NT
High Court

HC: 'Apprehension of contracting COVID-19' no basis for stalling tax-evasion investigation

  • In Favour of Respondent
  • Citation Number : TS-1003-HC-2020(DEL)-NT
Authority for Advance Ruling

AAR: No GST on consideration towards sale of flats received under JDA with Developer post CC-issuance

  • In Favour of Not Available
  • Citation Number : TS-1000-AAR-2020-NT
High Court

HC: Highlighting 'seminal principle of fair play', directs fresh consideration of vehicle-detention matter

  • In Favour of Petitioner
  • Citation Number : TS-992-HC(KAR)-2020-NT
Appellate Authority for Advance Ruling

AAAR: Micafungin Sodium sold by Biocon DTA for Injection, subject to concessional GST rate at 5%

  • In Favour of Appellant
  • Citation Number : TS-990-AAAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: Society/Clubs’s activities constitute ‘supply’, liable to GST, ‘Mutuality Principle’ inapplicable; Affirms AAR

  • In Favour of Respondent
  • Citation Number : TS-983-AAAR-2020-NT
Appellate Authority for Advance Ruling

AAAR: 'Maintenance & Repair service' by 'foreign-entity' constitutes import, taxable under reverse-charge, modifies AAR

  • In Favour of Appellant
  • Citation Number : TS-982-AAAR-2020-NT