Rulings ( 7253 results )
High Court
HC: Requests Govt. to issue order for correction/ rectification of human/ typographical error in TRAN-1
- In Favour of Not Applicable
- Citation Number : TS-517-HC-2018(BOM)-NT
High Court
HC: Disposes writ pertaining to levy of GST/ Service tax on liquor licence
- In Favour of Not Applicable
- Citation Number : TS-515-HC-2018(P and H)-NT
High Court
HC: Directs Revenue to remove temporary seal attached on petitioners premises for books non-production
- In Favour of Not Applicable
- Citation Number : TS-519-HC-2018(DEL)-NT
High Court
HC: Dismisses writ, directs filing application with Nodal Officer for failure to file TRAN-1 due to some error
- In Favour of Not Applicable
- Citation Number : TS-514-HC(MAD)-2018-NT
High Court
HC: Gujarat & Cuttack HC grants stay against DRI's coercive action for 'pre-import' condition violation
- In Favour of Not Applicable
- Citation Number : TS-996-HC-2018(GUJ)-NT
High Court
HC: Restricting dealer's right to carry-forward transitional credit subject to furnishing declarations not unreasonable
- In Favour of Applicant
- Citation Number : TS-451-HC(GUJ)-2017-NT
Supreme Court
SC: GST Compensation Act, not colourable legislation, upholds levy as mere increment to GST
- In Favour of Respondent
- Citation Number : TS-512-SC-2018-NT
High Court
HC: SCN cannot pre-judge matter, sets aside order denying c/f of transitional credit of Cesses
- In Favour of Petitioner
- Citation Number : TS-509-HC(MAD)-2018-NT
High Court
HC: Dismisses assessee's challenge to order passed by Excise and Taxation Officer cancelling registration
- In Favour of Respondent
- Citation Number : TS-508-HC(P&H)-2018-NT
High Court
HC: Due dates to claim 'Transitional credit' procedural, Directs Revenue to open portal or accept manual TRAN-1
- In Favour of Petitioner
- Citation Number : TS-507-HC-2018(MAD)-NT
High Court
HC: Imposition of tax basis circular without amendment in Notification violative of GST Act
- In Favour of Not Applicable
- Citation Number : TS-506-HC-2018(ALL)-NT
High Court
HC: Dismisses challenge to seizure & final assessment order where goods transported without e-way bill
- In Favour of Not Applicable
- Citation Number : TS-505-HC(GUJ)-2018-NT
Authority for Advance Ruling
AAR: Rules on classification of 'Polypropylene Leno bag' made from Polypropylene fabric, without any plastic coating
- In Favour of Not Applicable
- Citation Number : TS-503-AAR(WB)-2018-NT
Authority for Advance Ruling
AAR: Printing examination papers for Educational Institutes exempt, proportionate credit ineligible
- In Favour of Not Applicable
- Citation Number : TS-504-AAR(WB)-2018-NT
NAA
NAA: No profiteering by Subway India's franchisee where base-price increase commensurate with ITC denial
- In Favour of Complainant
- Citation Number : TS-501-NAA-2018-NT
Appellate Authority for Advance Ruling
AAAR: Denies ITC on stock transfer by HO to branches at zero value
- In Favour of Not Applicable
- Citation Number : TS-499-AAAR-2018-NT
NAA
NAA: Finds case of profiteering by cosmetic dealer where basic-price increase exactly equaled rate-reduction
- In Favour of Complainant
- Citation Number : TS-496-NAA-2018-NT
Authority for Advance Ruling
AAR: Food supplies at Snack Bar/food court in mall/multiplex taxable at 5%; Disallows ITC on goods purchased for maintenance purpose
- In Favour of Not Applicable
- Citation Number : TS-493-AAR-2018-NT
Authority for Advance Ruling
AAR: Denies concessional 12% rate on construction of electricity distribution lines by Govt. entity for business purpose
- In Favour of Not Applicable
- Citation Number : TS-494-AAR-2018-NT
Appellate Authority for Advance Ruling
AAAR: "Abhivahan Shulk" collected by Forest Division for carrying forest produce taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-489-AAAR-2018-NT