Rulings ( 7222 results )

NAA: Directs re-computation of profiteering against Subway System's franchisee considering actual-price post rate-reduction

  • In Favour of Not Applicable
  • Citation Number : TS-137-NAA-2020-NT

HC: Rejects CA's bail petition again, directs him to compounding process

  • In Favour of Respondent
  • Citation Number : TS-140-HC-2020(CAL)-NT

AAAR: Declares AAR order void since matter already pending DGGI investigation

  • In Favour of Not Applicable
  • Citation Number : TS-135-AAAR(KAR)-2020-NT

AAAR: Reverses AAR, disallows exemption on commission earned on cut-flower auctioning

  • In Favour of Appellant
  • Citation Number : TS-134-AAAR(KAR)-2020-NT

AAAR: Reverses own order, conversion of steam-coal received from Principal into electricity constitutes ‘job work’

  • In Favour of Appellant
  • Citation Number : TS-133-AAAR-2020-NT

SC: Dismisses SLP challenging P&H HC-order permitting TRAN-1 filing/revising beyond stipulated date

  • In Favour of Respondent
  • Citation Number : TS-132-SC-2020-NT

HC: Calls upon Revenue to examine if pending GST proceedings are covered under 'moratorium'

  • In Favour of Petitioner
  • Citation Number : TS-126-HC-2020(GAUH)-NT

HC: Milk chilling and packing support services exempt from GST, quashes Circular levying 5% GST

  • In Favour of Applicant
  • Citation Number : TS-1273-HC(GUJ)-2019-NT

HC: Quashes demand notice issued in violation of principles of natural justice

  • In Favour of Petitioner
  • Citation Number : TS-125-HC-2020(PAT)-NT

HC: Directs authorities to take decision regarding inadmissible ITC

  • In Favour of Not Applicable
  • Citation Number : TS-124-HC-2020(PAT)-NT

HC: Releases goods provisionally directing adjudication in accordance with law

  • In Favour of Applicant
  • Citation Number : TS-123-HC-2020(GUJ)-NT

HC: Permits uploading of TRAN-01 for availing transitional credit, considers difficulties faced in accessing new system

  • In Favour of Petitioner
  • Citation Number : TS-122-HC(MAD)-2020-NT

HC: Commissioner empowered to delegate powers, validates arrest made under Additional Commissioner's authorisation

  • In Favour of Respondent
  • Citation Number : TS-116-HC-2020(GUJ)-NT

AAAR: Appellate Authority: Finds imposition of penalty for minor procedural lapse in e-way bill ‘harsh and unsustainable’

  • In Favour of Appellant
  • Citation Number : TS-114-AAAR-2020-NT

AAAR: Appellate Authority: Sets-aside order citing improper valuation methodology, imposes penalty for not carrying ‘valid documents’

  • In Favour of Appellant
  • Citation Number : TS-113-AAAR-2020-NT

AAAR: Typographic error in entering distance in E-way bill a minor lapse, sets aside order

  • In Favour of Appellant
  • Citation Number : TS-112-AAAR-2020-NT

SC: Directs transfer of 3 pending writ petitions challenging NAA-orders to Delhi HC

  • In Favour of Not Applicable
  • Citation Number : TS-111-SC-2020-NT

HC: Allows refund of IGST paid on imports under EPCG scheme for period July to Oct 2017

  • In Favour of Applicant
  • Citation Number : TS-110-HC-2020(GUJ)-NT

HC: Permits revision of TRAN-01 & ITC claim in GSTR-3B, follows Adfert Technologies

  • In Favour of Petitioner
  • Citation Number : TS-1271-HC-2019(P and H)-NT

HC: Quashes order canceling registration passed without considering reply

  • In Favour of Petitioner
  • Citation Number : TS-108-HC-2020(BOM)-NT