Rulings ( 7214 results )

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NAA

NAA: Housing project scheme owner violated anti-profiteering provisions, drops penalty proceedings

  • In Favour of Not Available
  • Citation Number : TS-709-NAA-2020-NT
NAA

NAA: Confirms profiteering against Housing Project owner for not passing ITC benefit to flat buyer, however, withdraws penalty

  • In Favour of Complainant
  • Citation Number : TS-708-NAA-2020-NT
NAA

NAA: Holds luggage trolley supplier guilty of profiteering, penalty cannot be imposed retrospectivelhy

  • In Favour of Complainant
  • Citation Number : TS-707-NAA-2020-NT
NAA

NAA: Absent any ITC benefit availed in post-GST period, dismisses application as non-maintainable

  • In Favour of Respondent
  • Citation Number : TS-706-NAA-2020-NT
NAA

NAA: Holds Housing project developer guilty of profiteering, however, withdraws penalty proceedings

  • In Favour of Respondent
  • Citation Number : TS-705-NAA-2020-NT
High Court

HC: Copy of Delhi-HC order tagging writs challenging constitutional-validity of anti-profiteering provisions

  • In Favour of Not Applicable
  • Citation Number : TS-698-HC(DEL)-2020-NT
NAA

NAA: PVR profiteered by not reducing ‘Cinema-ticket’ prices commensurately, however, penalty not imposable

  • In Favour of Not Available
  • Citation Number : TS-701-NAA-2020-NT
Authority for Advance Ruling

AAR: Constructions services w.r.t. water metro-project rendered to Kerala Govt., a ‘pure service’, exempt from GST

  • In Favour of Applicant
  • Citation Number : TS-690-AAR-2020-NT
Authority for Advance Ruling

AAR: Security Excise Labels printed on job-work basis as per requirement of Dept. of Excise, taxable at 12%

  • In Favour of Not Available
  • Citation Number : TS-691-AAR(KAR)-2020-NT
Authority for Advance Ruling

AAR: Turnkey project involving Jetty construction & sites for National Technical Research Organization eligible for 12% concessional GST rate

  • In Favour of Applicant
  • Citation Number : TS-692-AAR-2020-NT
Authority for Advance Ruling

AAR: Silicone Insoles and heel cushions, being parts of footwear, taxable at 18%, denies concession as footwear

  • In Favour of Respondent
  • Citation Number : TS-685-AAR(KER)-2020-NT
Authority for Advance Ruling

AAR: Spout, Cup holders and Collection Cups for collection of rubber latex, are agricultural implements, exempt from GST

  • In Favour of Not Available
  • Citation Number : TS-684-AAR(KER)-2020-NT
Authority for Advance Ruling

AAR: Institute providing coaching, accommodation, textbook facility to CA/CS students not an ‘educational institution’, denies exemption

  • In Favour of Respondent
  • Citation Number : TS-679-AAR-2020-NT
High Court

HC: Holds Assessment orders against Assessee valid, remedy can be sought only by way of appeal

  • In Favour of Respondent
  • Citation Number : TS-676-HC(KER)-2020-NT
High Court

HC: Directs Revenue to refund IGST already paid on ocean freight by Assessee, matter no longer res integra

  • In Favour of Applicant
  • Citation Number : TS-675-HC(GUJ)-2020-NT
High Court

HC: Competent authority holds power to release goods provisionally, even during proceedings pendency

  • In Favour of Applicant
  • Citation Number : TS-674-HC(GUJ)-2020-NT
High Court

HC: Drops interest-recovery proceedings in view of decision taken at 39th GST Council meeting

  • In Favour of Petitioner
  • Citation Number : TS-677-HC(ORI)-2020-NT
High Court

HC: Directs release of detained goods withheld absent tax-details; Follows M.S. Steel & Pipes

  • In Favour of Petitioner
  • Citation Number : TS-673-HC(KER)-2020-NT
High Court

HC: Allows transporter's petition, holds seizure of perishable goods twice by authorities un-justified

  • In Favour of Petitioner
  • Citation Number : TS-671-HC(KAR)-2020-NT
High Court

HC: Quashes RTI seeking GSTN's minutes of board-meeting citing vagueness in CIC's directions

  • In Favour of Petitioner
  • Citation Number : TS-668-HC(DEL)-2020-NT