Rulings ( 7230 results )

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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
High Court

HC: Validity of provisional attachment order lasts 1 year; Allows use of bank account

  • In Favour of Not Applicable
  • Citation Number : TS-934-HC(TEL)-2020-NT
High Court

HC: Disposes writ seeking stay on recovery of interest proceedings citing CBIC administrative instruction

  • In Favour of Petitioner
  • Citation Number : TS-933-HC(BOM)-2020-NT
High Court

HC: Stays Revenue's direction to undertake further investigation for Profiteering against Realtor

  • In Favour of Petitioner
  • Citation Number : TS-932-HC-2020(DEL)-NT
High Court

HC: Disposes petition seeking extension for GSTR - 9/9A filing, given CBIC Press Release

  • In Favour of Petitioner
  • Citation Number : TS-931-HC(BOM)-2020-NT
High Court

HC: Stays Extra Neutral Alcohol seller's Bank account attachment, given confusion w.r.t. taxability

  • In Favour of Both
  • Citation Number : TS-930-HC-2020(BOM)-NT
High Court

HC: Quashes Rs. 7.6 crore interest-recovery proceedings, no 'live issue' survives in view of CBIC's instructions

  • In Favour of Petitioner
  • Citation Number : TS-929-HC(BOM)-2020-NT
High Court

HC: Rebate-denial to Advance-Authorisation holders operates prospectively w.e.f. October 23, 2017, dismisses challenge to Rule 96 (10)

  • In Favour of Respondent
  • Citation Number : TS-925-HC-2020(GUJ)-NT
High Court

HC: Upholds Commissioner’s power to authorize ‘arrest’ prior to adjudication/assessment completion

  • In Favour of Respondent
  • Citation Number : TS-924-HC(GUJ)-2020-NT
NAA

NAA: Reduction of movie ticket base-prices nullified profiteering, directs DGAP to recompute amount

  • In Favour of Respondent
  • Citation Number : TS-922-NAA-2020-NT
NAA

NAA: Signature Builder guilty of denying additional ITC to flat buyers, however, withdraws penalty notice

  • In Favour of Complainant
  • Citation Number : TS-921-NAA-2020-NT
NAA

NAA: Alton Buildtech guilty of profiteering, entire amount of ITC available post GST-period amounts to additional ITC benefit

  • In Favour of Complainant
  • Citation Number : TS-920-NAA-2020-NT
High Court

HC: Karnataka HC stays Rs. 62 crores demand, to examine validity of provisions restricting ITC on 'building-construction'

  • In Favour of Petitioner
  • Citation Number : TS-918-HC-2020(KAR)-NT
High Court

HC: Consensus eludes taxpayers & Revenue on framing issues, HC to hear NAA Constitutional challenge on Dec 7

  • In Favour of Petitioner
  • Citation Number : TS-915-HC-2020(DEL)-NT
High Court

HC: Delhi HC directs CBIC, GST-Council to operationalize State-CWF, issues notice in petition filed by 'Samsonite'

  • In Favour of Petitioner
  • Citation Number : TS-908-HC(DEL)-2020-NT
High Court

HC: Delhi HC allows Litecon Industries to deposit principal profiteered amount in instalments, lists matter on December 21

  • In Favour of Petitioner
  • Citation Number : TS-909-HC(DEL)-2020-NT
Authority for Advance Ruling

AAR: 'Inspection and testing' services for grapes not 'necessary' for their production, denies exemption

  • In Favour of Respondent
  • Citation Number : TS-911-AAR(TN)-2020-NT
Authority for Advance Ruling

AAR: Installing bus body on chassis, supply of services', classifiable under Motor vehicle and trailer manufacturing services'

  • In Favour of Not Available
  • Citation Number : TS-912-AAR(TN)-2020-NT
Authority for Advance Ruling

AAR: Pure consultancy services to Government exempt from GST and to private individuals taxable @18%

  • In Favour of Both
  • Citation Number : TS-906-AAR-2020-NT