Rulings ( 7214 results )

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High Court

HC: Dismisses Revenue's insistence on CTD for allowing transitional-credit on vehicles/spare-parts to Honda-dealer

  • In Favour of Applicant
  • Citation Number : TS-603-HC(GUJ)-2020-NT
High Court

HC: Upholds best-judgment assessment undertaken for return non-filing, 5-year prescription construable as an "outer-limit"

  • In Favour of Respondent
  • Citation Number : TS-598-HC(KER)-2020-NT
Supreme Court

SC: Dismisses SLP challenging summons issued to MD, directs CCE to grant concession in attendance

  • In Favour of Respondent
  • Citation Number : TS-599-SC-2020-NT
High Court

HC: Allows bail to persons accused for tax-evasion of Rs. 225 Crores on Pan-Masala, imposes conditions

  • In Favour of Applicant
  • Citation Number : TS-594-HC(MP)-2020-NT
High Court

HC: Rejects bail application of GST fraudster, cites alarming numbers of devious activities

  • In Favour of Respondent
  • Citation Number : TS-592-HC(ORI)-2020-NT
High Court

HC: Gujarat HC allows refund of input services under inverted duty structure, reads down Explanation to Rule 89(5)

  • In Favour of Applicant
  • Citation Number : TS-585-HC(GUJ)-2020-NT
High Court

HC: 'Place-of-supply' provisions for 'intermediary-service’ constitutional, however, Petitioner free to redress its grievance

  • In Favour of Respondent
  • Citation Number : TS-586-HC(GUJ)-2020-NT
High Court

HC: Directs GST Council, Commissioner to take early decision on Petitioner's transitional-credit claim, remits matter

  • In Favour of Not Applicable
  • Citation Number : TS-573-HC(CHAT)-2020-NT
High Court

HC: Allows Patanjali Ayurved to deposit profiteered amount in installments, follows Samsonite & Phillips

  • In Favour of Petitioner
  • Citation Number : TS-572-HC(DEL)-2020-NT
High Court

HC: Disposes of Petition as order for sanctioning the refund is appealable

  • In Favour of Not Available
  • Citation Number : TS-570-HC-2020(DEL)-NT
High Court

HC: Relegates Petitioner to appellate remedy available before Additional Commissioner w.r.t refund application rejection

  • In Favour of Not Available
  • Citation Number : TS-569-HC(DEL)-2020-NT
High Court

HC: Dismisses Revenue’s hyper-technical plea to raise deficiency memo at belated-stage, Directs revenue to process assessee’s refund-claim

  • In Favour of Petitioner
  • Citation Number : TS-568-HC(DEL)-2020-NT
NAA

NAA: Subway-Franchisee profiteered on 'restaurant-service'; Tax-reduction cannot be appropriated under garb of price-fixation

  • In Favour of Complainant
  • Citation Number : TS-567-NAA-2020-NT
High Court

HC: Sets aside order of revocation of registration-cancellation order under GST, cites ROD order

  • In Favour of Appellant
  • Citation Number : TS-558-HC-2020(ALL)-NT
High Court

HC: Quashes order passed in breach of natural justice for applicant's failure to appear due to COVID-19 pandemic

  • In Favour of Applicant
  • Citation Number : TS-557-HC-2020(GUJ)-NT
High Court

HC: Notice of tax liability mere intimation, Dismisses Assessees Writ Petition as non-maintainable

  • In Favour of Not Available
  • Citation Number : TS-556-HC-2020(GUJ)-NT
Authority for Advance Ruling

AAR: Bio Processed Meal used specifically for Animal Feed exempt from GST, rectifies order

  • In Favour of Applicant
  • Citation Number : TS-554-AAR(MP)-2020-NT
Authority for Advance Ruling

AAR: Shatamrut Chyavan, preparation of a kind used in animal feed attracts NIL GST

  • In Favour of Respondent
  • Citation Number : TS-553-AAR(MAH)-2020-NT
Authority for Advance Ruling

AAR: Research works and study for various government departments exempt subject to fulfillment of Notification conditions

  • In Favour of Not Available
  • Citation Number : TS-552-AAR-2020-NT
Authority for Advance Ruling

AAR: Mounting Activity on chassis provided by Customer taxable as Motor Vehicle and trailer manufacturing services at 18%

  • In Favour of Applicant
  • Citation Number : TS-551-AAR(MP)-2020-NT