Rulings ( 7228 results )
High Court
HC: Tax demand, detention of assessee's goods & vehicle for small documentation defect', arbitrary
- In Favour of Respondent
- Citation Number : TS-975-HC-2020(TEL)-NT
Authority for Advance Ruling
AAR: ITC admissible on motor-vehicles 'leased' to customers
- In Favour of Respondent
- Citation Number : TS-974-AAR-2020-NT
High Court
HC: Rejects anticipatory-bail for accused alleged of tax evasion by conniving with Officials
- In Favour of Respondent
- Citation Number : TS-973-HC-2020(P and H)-NT
NAA
NAA: Builder guilty of profiteering, for not passing additional ITC benefit to buyers
- In Favour of Complainant
- Citation Number : TS-971-NAA-2020-NT
NAA
NAA: Holds Real Estate Developer responsible for profiteering; Drops penalty-proceedings, given prospective applicability
- In Favour of Complainant
- Citation Number : TS-970-NAA-2020-NT
Authority for Advance Ruling
AAR: Land reclamation by Solid Waste Management through Bio-Mining process classifiable under SAC 9994
- In Favour of Not Available
- Citation Number : TS-967-AAR-2020-NT
Authority for Advance Ruling
AAR: Manufactured betel nut 'Nizam Pakku' subject to 12% GST
- In Favour of Not Available
- Citation Number : TS-966-AAR-2020-NT
High Court
HC: Dismisses book-shop owner's prayer regarding danger to life & liberty in GST-evasion case
- In Favour of Respondent
- Citation Number : TS-965-HC-2020(P and H)-NT
High Court
HC: GST-Department cannot resort to ‘physical violence or torture’ against persons suspected of tax- evasion
- In Favour of Petitioner
- Citation Number : TS-962-HC-2020(AP)-NT
High Court
HC: Not 'mandatory' for UOI to release GST compensation to States; Dismisses PIL
- In Favour of Petitioner
- Citation Number : TS-960-HC-2020(MAD)-NT
High Court
HC: Dismisses transporter's writ assailing detention orders in view of efficacious appeal-remedy
- In Favour of Petitioner
- Citation Number : TS-955-HC-2020(KER)-NT
High Court
HC: Allows GSTR-1 rectification, absence of enabling provision cannot jeopardize Assessees from availing credit
- In Favour of Petitioner
- Citation Number : TS-953-HC-2020(MAD)-NT
NAA
NAA: Affirms profiteering on DSLR Cameras, Power Banks; Dismisses Retailer’s “complex computations” plea
- In Favour of Complainant
- Citation Number : TS-951-NAA-2020-NT
High Court
HC: Grant of permanent registration must relate back to 'provisional registration' date
- In Favour of Not Available
- Citation Number : TS-950-HC(KER)-2020-NT
NAA
NAA: 'Starbucks-Coffee' profiteered by increasing 'base-price', no fetters on DGAP's power to investigate 'other-products'
- In Favour of Complainant
- Citation Number : TS-949-NAA-2020-NT
High Court
HC: Directs un-freezing wife's & joint bank-account, IEC un-blocking, filing objections to provisional attachment
- In Favour of Petitioner
- Citation Number : TS-948-HC-2020(BOM)-NT
High Court
HC: Madras HC grants interim-stay against anti-profiteering investigation into other products, lists matter in December
- In Favour of Not Applicable
- Citation Number : TS-946-HC-2020(MAD)-NT
High Court
HC: Copy of Madras HC order quashing levy of interest on ITC component
- In Favour of Petitioner
- Citation Number : TS-945-HC(MAD)-2020-NT
High Court
HC: Directs processing of credit-transition for BMW’s NBFC-arm, rejects Revenue's ‘no technical-glitches’ plea
- In Favour of Petitioner
- Citation Number : TS-938-HC(BOM)-2020-NT
Supreme Court
SC: SC grants liberty to move representation before GST-Council, in petition against 5% GST on 'Disability-Equipment
- In Favour of Petitioner
- Citation Number : TS-928-SC-2020-NT