Rulings ( 7222 results )

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High Court

HC: Rejects request to allow delayed TRAN-01 filing absent proof of failed attempts

  • In Favour of Respondent
  • Citation Number : TS-109-HC-2020(CHAT)-NT
Appellate Authority for Advance Ruling

AAAR: Sets aside AAR order; Holds pilgrim Access card printing & supply, liable to GST

  • In Favour of Appellant
  • Citation Number : TS-105-AAAR(KAR)-2020-NT
NAA

NAA: Holds DGAP’s investigation as “perfectly legal” and “maintainable”, Rejects Respondent’s preliminary objections

  • In Favour of Complainant
  • Citation Number : TS-101-NAA-2020-NT
NAA

NAA: Rejects FMCG distributor's frivolous objections on scope of investigation, directs passing separate 'final order'

  • In Favour of Complainant
  • Citation Number : TS-100-NAA-2020-NT
High Court

HC: Disposes writ, cites no grievance to petitioner (truck driver) in pursuance of demand notice

  • In Favour of Petitioner
  • Citation Number : TS-97-HC(CHAT)-2020-NT
High Court

HC: Directs release of conveyance subject to petitioner depositing amount determined

  • In Favour of Applicant
  • Citation Number : TS-1270-HC(GUJ)-2019-NT
High Court

HC: Directs Revenue to take decision on releasing documents seized from Petitioner, a labour contract society

  • In Favour of Petitioner
  • Citation Number : TS-96-HC(KER)-2020-NT
High Court

HC: Directs release of goods confiscated due to undervaluation

  • In Favour of Applicant
  • Citation Number : TS-1269-HC(GUJ)-2019-NT
High Court

HC: Directs Revenue to take necessary steps to process IGST refund claim considering amendments in returns

  • In Favour of Petitioner
  • Citation Number : TS-95-HC-2020(KER)-NT
High Court

HC: Quashes confiscation notice' issued in case of ABB India in violation of interim orders

  • In Favour of Applicant
  • Citation Number : TS-94-HC-2020(GUJ)-NT
High Court

HC: Interest applies only on 'cash-component' of delayed tax remittance, Section 50 amendment 'retrospective'

  • In Favour of Petitioner
  • Citation Number : TS-89-HC-2020(MAD)-NT
High Court

HC: Dismisses review petition, upholds validity of Notification assigning functions of 'proper officer'

  • In Favour of Respondent
  • Citation Number : TS-88-HC(CHAT)-2020-NT
High Court

HC: Interest liability 'automatic', however, 'quantification' not a 'unilateral arithematic exercise', holds Third Member

  • In Favour of Petitioner
  • Citation Number : TS-1268-HC-2019(MAD)-NT
NAA

NAA: Dismisses profiteering allegation against 'Xiaomi', citing no change in selling-price post GST

  • In Favour of Respondent
  • Citation Number : TS-87-NAA-2020-NT
Authority for Advance Ruling

AAR: Rejects application as question raised do not pertain to supply by applicant

  • In Favour of Not Applicable
  • Citation Number : TS-82-AAR(MAH)-2020-NT
Authority for Advance Ruling

AAR: Denies 5% concessional rate on supply of laboratory equipment to scientific research organisation (SRO) by distributor

  • In Favour of Not Applicable
  • Citation Number : TS-81-AAR-2020-NT
Authority for Advance Ruling

AAR: Disallows ITC on replacement of lift/elevator being an integral part of building

  • In Favour of Not Applicable
  • Citation Number : TS-80-AAR-2020-NT
Supreme Court

SC: Corrects its earlier order on Rajasthan HCs direction allowing GSTR-9/9C filing without late-fee

  • In Favour of Petitioner
  • Citation Number : TS-78-SC-2020-NT
Appellate Authority for Advance Ruling

AAAR: Entire contribution received by 'Association' from apartment owners/members taxable, upholds AAR

  • In Favour of Respondent
  • Citation Number : TS-77-AAAR-2020-NT
Authority for Advance Ruling

AAR: Rejects advance ruling application absent supply undertaken by applicant

  • In Favour of Not Applicable
  • Citation Number : TS-76-AAR-2020-NT