Rulings ( 7211 results )
NAA
NAA: Hardcastle Restaurant guilty of profiteering, Judicial-Member absence does not render Authority's composition unconstitutional
- In Favour of Complainant
- Citation Number : TS-1067-NAA-2020-NT
Authority for Advance Ruling
AAR: Classifies non-woven fabric made using Polypropylene granules under Chapter 5603
- In Favour of Not Applicable
- Citation Number : TS-1064-AAR(HP)-2020-NT
Authority for Advance Ruling
AAR: Grants in aid to H.P Tourism Development Board by Govt. exempt from GST
- In Favour of Applicant
- Citation Number : TS-1063-AAR(HP)-2020-NT
High Court
HC: Criticizes Revenue's “callous attitude” in cancelling registration, issuing SCN and discharging quasi-adjudicatory function
- In Favour of Petitioner
- Citation Number : TS-1059-HC-2020(ALL)-NT
Authority for Advance Ruling
AAR: Waste Management services to Military Stations exempt from GST
- In Favour of Applicant
- Citation Number : TS-1057-AAR-2020-NT
Authority for Advance Ruling
AAR: Steel structures fabrication job work along-with painting, mixed supply, taxable at 12%
- In Favour of Not Applicable
- Citation Number : TS-1056-AAR(WB)-2020-NT
High Court
HC: Quashes detention-order served on truck driver, being contrary to notice-service mandate
- In Favour of Petitioner
- Citation Number : TS-1054-HC-2020(ALL)-NT
High Court
HC: Quashes impugned orders, cites natural justice principles violation, directs fresh consideration
- In Favour of Petitioner
- Citation Number : TS-1053-HC-2020(KER)-NT
High Court
HC: Directs Revenue to process ITC refund, grants Assessee liberty to seek appropriate remedies
- In Favour of Petitioner
- Citation Number : TS-1052-HC-2020(P and H)-NT
High Court
HC: Directs release of goods, citing updated EWB on date of passing detention order
- In Favour of Petitioner
- Citation Number : TS-1051-HC-2020(KER)-NT
High Court
HC: Strikes down SCN/Orders for GST liability communicated over email, for procedural-deviation
- In Favour of Not Available
- Citation Number : TS-1050-HC-2020(MP)-NT
Supreme Court
SC: Upholds levy of GST on lottery as 'actionable-claim'; inclusion of prize-money in 'taxable-value'
- In Favour of Respondent
- Citation Number : TS-1042-SC-2020-ST
NAA
NAA: Directs re-investigation into realtor's under-construction project basis new figures
- In Favour of Not Applicable
- Citation Number : TS-1038-NAA-2020-NT
NAA
NAA: Upholds Applicant's entitlement to receive 'profiteering' amount on sale of movie tickets from CWF - deposited
- In Favour of Complainant
- Citation Number : TS-1036-NAA-2020-NT
NAA
NAA: Electronics Mart guilty of not passing on 10% tax rate-reduction benefit on LED TVs
- In Favour of Complainant
- Citation Number : TS-1035-NAA-2020-NT
NAA
NAA: Highlights discrepancies in DGAPs report alleging profiteering, directs further investigation into real-estate developer's claims
- In Favour of Not Applicable
- Citation Number : TS-1030-NAA-2020-NT
High Court
HC: Amendment proposed in writ-petition introducing an entirely different 'Cause of Action' impermissible
- In Favour of Not Available
- Citation Number : TS-1031-HC-2020(SIK)-NT
High Court
HC: Sun-Pharma's refund-rejection of excess-tax paid without considering its stance violates 'natural-justice' principle
- In Favour of Not Available
- Citation Number : TS-1029-HC-2020(SIK)-NT
Appellate Authority for Advance Ruling
AAAR: Overturns AAR; 'Online-exam' satisfies criterion of minimum human-intervention' for OIDAR despite 'human-scorer' involvement
- In Favour of Not Available
- Citation Number : TS-1028-AAAR-2020-NT
High Court
HC: Levying GST on by-products treating as consideration towards Paddy-milling "legally unsustainable"
- In Favour of Petitioner
- Citation Number : TS-1026-HC(AP)-2020-NT