Rulings ( 7219 results )

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High Court

HC: Follows Brand Equity, allows filing of TRAN-01 by June 30 or in GSTR-3B of July

  • In Favour of Petitioner
  • Citation Number : TS-400-HC-2020(PandH)-NT
High Court

HC: Directs to release the vehicle and goods of Assessee on furnishing of indemnity bond

  • In Favour of Petitioner
  • Citation Number : TS-398-HC-2020(TRI)-NT
High Court

HC: Grants anticipatory bail to 24 year old alleged for forging/fabricating documents

  • In Favour of Petitioner
  • Citation Number : TS-397-HC(P&H)-2020-NT
High Court

HC: Directs GSTN to consider request for migration from VAT to GST regime

  • In Favour of Not Applicable
  • Citation Number : TS-396-HC(P&H)-2020-NT
High Court

HC: Directs petitioner to avail alternate remedy, prefer application for interim vehicle release

  • In Favour of Respondent
  • Citation Number : TS-394-HC-2020(GUJ)-NT
High Court

HC: Disposes Petition, urges Assessee to appeal after Tribunal Constitution

  • In Favour of Not Applicable
  • Citation Number : TS-395-HC(ALL)-2020-NT
High Court

HC: Directs goods release considering onset of monsoon season, however refutes interfering in SCN adjudication

  • In Favour of Both
  • Citation Number : TS-393-HC-2020(GUJ)-NT
Authority for Advance Ruling

AAR: Classifies 'Fusible Interlining Fabrics of Cotton' under HSN Code 5903 as coating pattern used visible with naked eye

  • In Favour of Not Applicable
  • Citation Number : TS-391-AAR(UTT)-2020-NT
Authority for Advance Ruling

AAR: Classifies resultant chemical product in absence of accurate specification under residuary entry, taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-390-AAR(GUJ)-2020-NT
Authority for Advance Ruling

AAR: Classifies 'Pop Corn' as Prepared foods obtained by roasting of cereal', taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-392-AAR-2020-NT
Authority for Advance Ruling

AAR: Supply of Pouch Filling Machine with online pouch coding machine not a 'works contract'

  • In Favour of Respondent
  • Citation Number : TS-389-AAR-2020-NT
Authority for Advance Ruling

AAR: Laminated Polypropylene Woven and Non-Woven Bags classifiable under heading 3923

  • In Favour of Respondent
  • Citation Number : TS-388-AAR(GUJ)-2020-NT
Authority for Advance Ruling

AAR: Sale of medicines at lower rate by charitable trust a 'taxable supply', registration on crossing threshold

  • In Favour of Respondent
  • Citation Number : TS-387-AAR(GUJ)-2020-NT
Authority for Advance Ruling

AAR: Determination of question involving 'place of supply' outside AAR jurisdiction, rejects application

  • In Favour of Not Applicable
  • Citation Number : TS-386-AAR(MAH)-2020-NT
Authority for Advance Ruling

AAR: Aggregate turnover to include exempted interest income on PPF/Personal loan & advances/Savings A/c

  • In Favour of Not Applicable
  • Citation Number : TS-384-AAR(GUJ)-2020-NT
Authority for Advance Ruling

AAR: Denies ITC on project development services/goods/works contract in respect of ‘Smart Industrial Port City’

  • In Favour of Respondent
  • Citation Number : TS-383-AAR-2020-NT
Authority for Advance Ruling

AAR: IGST applicable on goods directly shipped to overseas customer from vendor's premises outside India

  • In Favour of Not Applicable
  • Citation Number : TS-382-AAR-2020-NT
Authority for Advance Ruling

AAR: Denies concessional rate benefit to works-contract executed w.r.t. 'Rural electrification works' predominantly for commerce, industry or business

  • In Favour of Both
  • Citation Number : TS-385-AAR-2020-NT
High Court

HC: Quashes Revenue's order passed in violation of 'natural-justice' principle

  • In Favour of Applicant
  • Citation Number : TS-378-HC(GUJ)-2020-NT
High Court

HC: Grants bail to GST offender, imposes conditions

  • In Favour of Petitioner
  • Citation Number : TS-377-HC(RAJ)-2020-NT