Rulings ( 7214 results )

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High Court

HC: Grants Assessee liberty for fresh application for revocation of cancellation of registration on upfront amount payment

  • In Favour of Petitioner
  • Citation Number : TS-639-HC(UTT)-2020-NT
High Court

HC: Quashes Revenue's order of alleged tax evasion, cites violation of natural justice principle

  • In Favour of Petitioner
  • Citation Number : TS-638-HC-2020(PAT)-NT
High Court

HC: Directs GST Authority, GSTN to allow Petitioner to complete migration process and file returns for July, August 2017

  • In Favour of Petitioner
  • Citation Number : TS-637-HC-2020(MAD)-NT
High Court

HC: Allows withdrawal of petitions filed on wrong premise, redirects assessee to Single Judge

  • In Favour of Respondent
  • Citation Number : TS-635-HC(KER)-2020-NT
High Court

HC: Sets-aside Single-Judge order directing goods/conveyance release contrary to statutory provisions

  • In Favour of Petitioner
  • Citation Number : TS-634-HC(KAR)-2020-NT
Authority for Advance Ruling

AAR: Leasehold-right assignment by Corporate Debtor, not a sub-lease, but a miscellaneous service, taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-630-AAR(WB)-2020-NT
Authority for Advance Ruling

AAR: Agreement revealing ‘distinct and separate’ values for goods and service not a ‘works-contract’

  • In Favour of Not Available
  • Citation Number : TS-628-AAR(MAH)-2020-NT
Authority for Advance Ruling

AAR: Rules on taxability of Coupling device for attaching railway bogies/wagons

  • In Favour of Not Applicable
  • Citation Number : TS-627-AAR(KAR)-2020-NT
Authority for Advance Ruling

AAR: Flood spill channel construction & drainage dredging, for Irrigation and Flood Control Department, taxable at 5%

  • In Favour of Applicant
  • Citation Number : TS-626-AAR-2020-NT
High Court

HC: Directs Revenue to complete pending adjudication proceedings pertaining detention of consignment at earliest

  • In Favour of Respondent
  • Citation Number : TS-622-HC-2020(KER)-NT
High Court

HC: Grants 6 months for balance tax-payment considering loss of income due to COVID-19

  • In Favour of Applicant
  • Citation Number : TS-621-HC(MAD)-2020-NT
High Court

HC: Orders deposit 50% of the liability amount for release of intercepted goods and vehicle

  • In Favour of Both
  • Citation Number : TS-620-HC(GUJ)-2020-NT
High Court

HC: Issues notice to Revenue in respect of notice of rejection of refund application

  • In Favour of Not Available
  • Citation Number : TS-619-HC(DEL)-2020-NT
High Court

HC: Directs Respondent to retain security and provisionally lift the debit freeze instructions of bank account subject to conditions

  • In Favour of Petitioner
  • Citation Number : TS-618-HC(DEL)-2020-NT
High Court

HC: Directs authorities to decide the matter concerning provisional attachment u/s 83

  • In Favour of Petitioner
  • Citation Number : TS-617-HC(P&H)-2020-NT
High Court

HC: Grants liberty to Petitioners to make an application before GST Council to avail Transitional credit

  • In Favour of Both
  • Citation Number : TS-612-HC(RAJ)-2020-NT
Authority for Advance Ruling

AAR: Classifies ‘poultry meal’ under CTH 2301, by product ‘poultry fat’ under CTH 1501

  • In Favour of Not Available
  • Citation Number : TS-611-AAR(TEL)-2020-NT
Authority for Advance Ruling

AAR: Odisha Power Transmission Corporation Limited a ‘Govt. entity’, EPC contract taxable at 18%

  • In Favour of Not Available
  • Citation Number : TS-610-AAR-2020-NT
Authority for Advance Ruling

AAR: Supply of food to Hospitals on outsourcing basis not exempt from GST, taxable at 5%

  • In Favour of Respondent
  • Citation Number : TS-609-AAR-2020-NT
Authority for Advance Ruling

AAR: Denies ITC of GST paid on lease premium charges, annual lease rentals & Maintenance charges for land lease

  • In Favour of Not Available
  • Citation Number : TS-608-AAR-2020-NT