Rulings ( 7214 results )
Authority for Advance Ruling
AAR: Allows ITC on equipments, furniture, reagents, consumables, to Diagnostic Laboratory, subject to Section 17(2) restriction
- In Favour of Applicant
- Citation Number : TS-743-AAR(KAR)-2020-NT
Authority for Advance Ruling
AAR: Accommodation 'and' Transportation necessary to qualify as 'Tour Operator', denies 5% GST benefit
- In Favour of Applicant
- Citation Number : TS-744-AAR(RAJ)-2020-NT
Authority for Advance Ruling
AAR: Transportation facility charges recovered by employer from employees not taxable, ITC to extent of cost borne eligible
- In Favour of Applicant
- Citation Number : TS-745-AAR(MAH)-2020-NT
High Court
HC: Remits matter for fresh consideration absent opportunity of hearing, quashes confiscation order
- In Favour of Not Available
- Citation Number : TS-737-HC(GUJ)-2020-NT
High Court
HC: Directs Revenue to amend system to enable filing of return, systems created by humans & not viceversa
- In Favour of Petitioner
- Citation Number : TS-736-HC(BOM)-2020-NT
High Court
HC: Sets-aside order passed in FORM GST DDRC-01A, Directs fresh consideration of matter after granting hearing opportunity
- In Favour of Both
- Citation Number : TS-735-HC(GUJ)-2020-NT
High Court
HC: Dismisses Assessee's petition for non-prosecution, closes connected petitions
- In Favour of Respondent
- Citation Number : TS-734-HC(MAD)-2020-NT
High Court
HC: Sets aside Assessment orders citing violation of principles of natural justice
- In Favour of Petitioner
- Citation Number : TS-733-HC-2020(MAD)-NT
High Court
HC: Directs Revenue to consider assessee's grievance regarding provisional attachment, condemns Revenue's poor functioning
- In Favour of Petitioner
- Citation Number : TS-732-HC(ALL)-2020-NT
High Court
HC: Directs Revenue to consider assessee's plea regarding short transitioning of ITC, Petitioner to file fresh representation
- In Favour of Petitioner
- Citation Number : TS-731-HC(MP)-2020-NT
High Court
HC: Condones delay in filing manual-appeal as electronic order was not uploaded on portal
- In Favour of Respondent
- Citation Number : TS-730-HC(GUJ)-2020-NT
High Court
HC: Allows Britannia's plea for refund of unutilized ITC distributed by ISD to SEZ
- In Favour of Applicant
- Citation Number : TS-728-HC(GUJ)-2020-NT
High Court
HC: Sets-aside 'onerous' bail conditions, cites continuing incarceration despite investigation completion against GST offender
- In Favour of Applicant
- Citation Number : TS-726-HC(P&H)-2020-NT
NAA
NAA: No synchronisation required with turnover while passing ITC benefit, confirms profiteering against 'Shapoorji Palonji'
- In Favour of Respondent
- Citation Number : TS-725-NAA-2020-NT
High Court
HC: Assessment-orders uploaded on web-portal an effective communication, dismisses challenge to demand notice
- In Favour of Respondent
- Citation Number : TS-721-HC(KER)-2020-NT
Appellate Authority for Advance Ruling
AAAR: Repair & maintenance service of VOLVO vehicles for Indian customers during warranty period a ‘composite supply’, sets-aside AAR
- In Favour of Appellant
- Citation Number : TS-719-AAAR(KAR)-2020-NT
Appellate Authority for Advance Ruling
AAAR: Rules on taxability of ‘relocation management service’ provided to client’s employees, modifies AAR
- In Favour of Appellant
- Citation Number : TS-720-AAAR(KAR)-2020-NT
High Court
HC: Dismisses plea for investigation transfer, Revenue's right of administrative actions doesn't deserve interference
- In Favour of Respondent
- Citation Number : TS-718-HC(KER)-2020-NT
High Court
HC: Upholds seizure of cash u/s 67 from residential-premises, accords wide meaning to expression 'things'
- In Favour of Respondent
- Citation Number : TS-715-HC-2020(MP)-NT
High Court
HC: Bharti Airtel challenges credit-restriction on telecommunication tower u/s 17 before Delhi HC
- In Favour of Petitioner
- Citation Number : TS-714-HC(DEL)-2020-NT