Rulings ( 7214 results )
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
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