Rulings ( 7222 results )

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Authority for Advance Ruling

AAR: Electrical Transformers supplied to Indian Railways taxable at 18%, rejects classification as parts of railway bogies

  • In Favour of Not Applicable
  • Citation Number : TS-75-AAR-2020-NT
Authority for Advance Ruling

AAR: Sale of Transferable Development Rights (TDR)/ Floor Space Index (FSI) taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-74-AAR-2020-NT
Authority for Advance Ruling

AAR: Restaurant located in same premises as JW Marriott with room tariff above Rs. 7500, liable to 18% GST

  • In Favour of Not Applicable
  • Citation Number : TS-73-AAR(MAH)-2020-NT
High Court

HC: Directs Revenue to consider Petitioner's contention, allows goods release upon furnishing bank-guarantee

  • In Favour of Petitioner
  • Citation Number : TS-1266-HC-2019(KER)-NT
High Court

HC: Provisional attachment valid upto one year from date of order

  • In Favour of Applicant
  • Citation Number : TS-72-HC(GUJ)-2020-NT
High Court

HC: Grants bail in view of reversal of illegal and fraudulently availed ITC to the tune of Rs. 8.57 crores

  • In Favour of Applicant
  • Citation Number : TS-1265-HC-2019(JHAR)-NT
High Court

HC: Allows bail application of a practicing CA on furnishing of a personal bond

  • In Favour of Applicant
  • Citation Number : TS-70-HC-2020(RAJ)-NT
Supreme Court

SC: Copy of SC order refusing to interfere with Rajasthan HCs direction to accept GSTR-9/9C till Feb' 12

  • In Favour of Petitioner
  • Citation Number : TS-69-SC-2020-NT
Supreme Court

SC: Refuses to interfere with Rajasthan HCs direction allowing GSTR-9/9C filing till Feb 12

  • In Favour of Petitioner
  • Citation Number : TS-69-SC-2020-NT
High Court

HC: Follows Adfert Technologies case, permits filing revised TRAN-01 to claim pre-GST credit

  • In Favour of Petitioner
  • Citation Number : TS-1263-HC-2019(PandH)-NT
High Court

HC: Refuses to entertain writ application at SCN stage in case alleging goods transportation without valid documents

  • In Favour of Respondent
  • Citation Number : TS-66-HC(GUJ)-2020-NT
High Court

HC: Disposes writ with a direction to consider petitioners request to upload ITC-01

  • In Favour of Applicant
  • Citation Number : TS-65-HC(GUJ)-2020-NT
High Court

HC: Quashes bank attachment order, follows Kaish Impex precedent

  • In Favour of Petitioner
  • Citation Number : TS-64-HC-2020-NT
High Court

HC: Grants anticipatory bail upon furnishing personal bond, imposes conditions

  • In Favour of Applicant
  • Citation Number : TS-63-HC(GUJ)-2020-NT
High Court

HC: Rejects bail considering high magnitude' of economic offence involving GST of Rs. 127 crores

  • In Favour of Respondent
  • Citation Number : TS-62-HC(P&H)-2020-NT
High Court

HC: Directs UOI to decide on Petitioner's representation over defective GST system affecting return filing

  • In Favour of Petitioner
  • Citation Number : TS-59-HC(GAUH)-2020-NT
High Court

HC: Copy of Rajasthan HC order directing Revenue to accept GSTR-9/9C without late-fee

  • In Favour of Petitioner
  • Citation Number : TS-57-HC(RAJ)-2020-NT
High Court

HC: Directs Revenue to accept GSTR-9/9C return till February 12 'without late-fees', cites 'portal-glitches'

  • In Favour of Petitioner
  • Citation Number : TS-57-HC(RAJ)-2020-NT
NAA

NAA: Directs further investigation in case of ITC, considers Respondents submissions for bringing down profiteering amount

  • In Favour of Not Applicable
  • Citation Number : TS-56-NAA-2020-NT
NAA

NAA: Rejects DGAP's report in case of L'Oreal India citing lack of facts/reasons, directs reinvestigation

  • In Favour of Respondent
  • Citation Number : TS-53-NAA-2020-NT