Rulings ( 7228 results )

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

AAR: ITC admissible on motor-vehicles 'leased' to customers

  • In Favour of Respondent
  • Citation Number : TS-974-AAR-2020-NT

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: Builder guilty of profiteering, for not passing additional ITC benefit to buyers

  • In Favour of Complainant
  • Citation Number : TS-971-NAA-2020-NT

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

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

AAR: Manufactured betel nut 'Nizam Pakku' subject to 12% GST

  • In Favour of Not Available
  • Citation Number : TS-966-AAR-2020-NT

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

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

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

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

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: Affirms profiteering on DSLR Cameras, Power Banks; Dismisses Retailer’s “complex computations” plea

  • In Favour of Complainant
  • Citation Number : TS-951-NAA-2020-NT

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

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

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

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

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

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