Rulings ( 7214 results )

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High Court

HC: Collection of Entertainment Tax post GST introduction authorized under law, dismisses writ

  • In Favour of Respondent
  • Citation Number : TS-1314-HC(MAD)-2019-NT
High Court

HC: Considering assurance of Revenue to follow due-procedure, disposes writ challenging direct interest recovery u/s 50

  • In Favour of Respondent
  • Citation Number : TS-666-HC(BOM)-2020-NT
High Court

HC: Grants bail to Ex-directors of Som Distilleries sans documentary evidence to prove their involvement

  • In Favour of Applicant
  • Citation Number : TS-665-HC(MP)-2020-NT
High Court

HC: Rejects anticipatory-bail plea of accused involved in circular-trading, however, allows bail to wife

  • In Favour of Both
  • Citation Number : TS-664-HC(BOM)-2020-NT
NAA

NAA: Penalty cannot be imposed for violation of anti-profiteering provisions u/s 171

  • In Favour of Respondent
  • Citation Number : TS-663-NAA-2020-NT
NAA

NAA: Subway-outlet profiteered on ‘Hara-Bhara-Patty’ supply, directs investigation into Respondent’s other outlets at Mumbai International Airport

  • In Favour of Complainant
  • Citation Number : TS-662-NAA-2020-NT
Authority for Advance Ruling

AAR: Rejects advance ruling on ITC benefit to be passed on to clients on good lying in stock

  • In Favour of Not Applicable
  • Citation Number : TS-660-AAR(KER)-2020-NT
Authority for Advance Ruling

AAR: Lease-rent charged by Municipality for fish farming exempt from GST

  • In Favour of Applicant
  • Citation Number : TS-659-AAR(KER)-2020-NT
Authority for Advance Ruling

AAR: 'Cast Protector' used to keep wounds dry, not a pharma-product but article of plastic classifiable under HSN 3926

  • In Favour of Respondent
  • Citation Number : TS-658-AAR(KER)-2020-NT
Authority for Advance Ruling

AAR: Classifies PVC Tufted Coir Mats/ Floor coverings under the CTH 5703 attracting 12% rate

  • In Favour of Not Applicable
  • Citation Number : TS-655-AAR(KER)-2020-NT
Authority for Advance Ruling

AAR: Construction service provided to Vikram Sarabhai Space Centre & Infrastructure Kerala Ltd., taxable at concessional 12% rate

  • In Favour of Applicant
  • Citation Number : TS-654-AAR-2020-NT
Authority for Advance Ruling

AAR: Co-operative Society, carrying business of financing, qualifies as ‘financial institution’, eligible to avail 50% ITC

  • In Favour of Applicant
  • Citation Number : TS-653-AAR(KER)-2020-NT
Authority for Advance Ruling

AAR: Construction of low-cost housing units under a rehabilitation project for flood victims, taxable at 12%

  • In Favour of Applicant
  • Citation Number : TS-652-AAR-2020-NT
NAA

NAA: Deletes penalty proceeding against Builder for not passing additional ITC-benefit to flat-buyer

  • In Favour of Both
  • Citation Number : TS-651-NAA-2020-NT
High Court

HC: Division Bench upholds parallel ‘audit and investigation' proceedings, dismisses allegation of harrasment/high-handedness

  • In Favour of Respondent
  • Citation Number : TS-649-HC(KER)-2020-NT
High Court

HC: Considering representation pending before GST-Council on AUS ingredient-based sanitizer classification, disposes writ

  • In Favour of Not Applicable
  • Citation Number : TS-648-HC(P&H)-2020-NT
High Court

HC: Dismisses PIL seeking classification of masks/sanitizers as ‘Essential Commodity’, reduction of GST-rate

  • In Favour of Respondent
  • Citation Number : TS-645-HC-2020(DEL)-NT
High Court

HC: Dismisses writ challenging CGST/IGST refund denial falling within domain of appellate authority

  • In Favour of Respondent
  • Citation Number : TS-642-HC(KER)-2020-NT
High Court

HC: Non-mention of tax details in E-way Bill no ground to detain goods, directs release

  • In Favour of Petitioner
  • Citation Number : TS-641-HC(KER)-2020-NT
High Court

HC: Allows payment of admitted tax liability in instalments in the wake of COVID-19 pandemic

  • In Favour of Petitioner
  • Citation Number : TS-640-HC(KER)-2020-NT