Rulings ( 7214 results )

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High Court

HC: Allows Assessee to get copies of seized documents subject to compliance of statutory formalities

  • In Favour of Both
  • Citation Number : TS-559-HC-2020(CAL)-NT
Authority for Advance Ruling

AAR: Rejects Application in respect of supply undertaken from other State, being outside Authority's purview

  • In Favour of Respondent
  • Citation Number : TS-549-AAR-2020-NT
Authority for Advance Ruling

AAR: Paver Blocks laid on land used for automobile parking qualify as Immovable property, disallows ITC

  • In Favour of Respondent
  • Citation Number : TS-548-AAR(MAH)-2020-NT
NAA

NAA: Real Estate Developer held guilty of profiteering, directs commensurate reduction in flat prices

  • In Favour of Complainant
  • Citation Number : TS-544-NAA-2020-NT
NAA

NAA: Mahindra Lifespace Developers profiteered by pocketing additional ITC, upholds 'ITC to turnover' ratio computation for both periods

  • In Favour of Complainant
  • Citation Number : TS-545-NAA-2020-NT
High Court

HC: Cannot saddle assessee with interest on tax-paid but not recorded due to system-glitch/crash

  • In Favour of Not Available
  • Citation Number : TS-543-HC-2020(GUJ)-NT
High Court

HC: Directs payment of balance credit of CGST component of provisional refund amount to Assessee

  • In Favour of Petitioner
  • Citation Number : TS-539-HC(DEL)-2020-NT
High Court

HC: Issues notice in writ challenging Rule 117, directs to await SC judgment in Brand Equity

  • In Favour of Not Available
  • Citation Number : TS-538-HC-2020(DEL)-NT
High Court

HC: Directs unblocking of Calvin Klein's Credit ledger, allows interim applications to amend petition

  • In Favour of Not Available
  • Citation Number : TS-537-HC-2020(KAR)-NT
High Court

HC: Grants bail to Chartered Accountant involved in claiming wrongful ITC from fake bills

  • In Favour of Applicant
  • Citation Number : TS-536-HC-2020(RAJ)-NT
Authority for Advance Ruling

AAR: Supply of coal and coal handling, distribution charges taxable at 18% GST

  • In Favour of Respondent
  • Citation Number : TS-535-AAR(MP)-2020-NT
Authority for Advance Ruling

AAR: Supply, Installation & fixing of customized furniture, not a 'works contract' but a composite 'furniture' supply

  • In Favour of Applicant
  • Citation Number : TS-534-AAR(MP)-2020-NT
Authority for Advance Ruling

AAR: Rules on eligibility of ITC on water-slides, swimming-pool construction, etc. to Amusement Park

  • In Favour of Applicant
  • Citation Number : TS-533-AAR(MP)-2020-NT
Authority for Advance Ruling

AAR: 'Lifts' being integral part of Hotel Building, ITC of tax paid thereon not available

  • In Favour of Respondent
  • Citation Number : TS-532-AAR(MP)-2020-NT
High Court

HC: Rule 117 intra-vires GST Act, cites transitional-credit cut-off date as 'mandatory', not 'directory', follows Nelco

  • In Favour of Respondent
  • Citation Number : TS-531-HC(MAD)-2020-NT
Authority for Advance Ruling

AAR: Project Management Consultancy Services provided to Panchayat exempted from GST

  • In Favour of Applicant
  • Citation Number : TS-527-AAR-2020-NT
Authority for Advance Ruling

AAR: Reimbursement received towards loss/damage of equipment/tools used in oilfield service a 'Supply of goods'

  • In Favour of Not Available
  • Citation Number : TS-526-AAR-2020-NT
Authority for Advance Ruling

AAR: HSD Oil issued FOC by received from service recipient includible in the total value of supply

  • In Favour of Respondent
  • Citation Number : TS-524-AAR(AP)-2020-NT
Authority for Advance Ruling

AAR: Municipal Solid Waste Management solutions rendered under Smarty City Mission exempt

  • In Favour of Applicant
  • Citation Number : TS-523-AAR-2020-NT
Authority for Advance Ruling

AAR: Absent requisite mark of 90% equity/control, Water-Supply Board fails to qualify as ‘Govt. authority’, denies exemption

  • In Favour of Respondent
  • Citation Number : TS-521-AAR(AP)-2020-NT