Rulings ( 7222 results )

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High Court

HC: Copy of Bombay HC order deferring NAA writs pending transfer petition before SC

  • In Favour of Not Applicable
  • Citation Number : TS-49-HC-2020(BOM)-NT
High Court

HC: Revenue's 'illegal'/'unauthorised' action in residing at Petitioner's premises despite 'search' conclusion, 'unwarranted'

  • In Favour of Applicant
  • Citation Number : TS-1262-HC(GUJ)-2019-NT
Authority for Advance Ruling

AAR: Rejects application where question raised already pending with SGST Authorities

  • In Favour of Not Applicable
  • Citation Number : TS-48-AAR-2020-NT
Authority for Advance Ruling

AAR: Rules on classification of service of leasing of ‘goods transport vehicle’ without operator

  • In Favour of Not Applicable
  • Citation Number : TS-47-AAR-2020-NT
Authority for Advance Ruling

AAR: 'Pure labour contract' service supplied as sub-contractor under PMAY exempt from GST

  • In Favour of Not Applicable
  • Citation Number : TS-1261-AAR-2019-NT
Authority for Advance Ruling

AAR: Exemption to supply of farm labour' not available to manpower services' falling under SAC 99851

  • In Favour of Not Applicable
  • Citation Number : TS-1260-AAR(RAJ)-2019-NT
Authority for Advance Ruling

AAR: Ancillary services provided to tour operators classifiable as ‘support services’, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-1259-AAR(RAJ)-2019-NT
High Court

HC: Sandal-wood procured under e-auction intended for movement to SEZ, an inter-state 'zero-rated' supply

  • In Favour of Petitioner
  • Citation Number : TS-1258-HC-2019(KER)-NT
High Court

HC: Restriction on spreading refund claim across different financial years 'arbitrary', stays Circular

  • In Favour of Petitioner
  • Citation Number : TS-45-HC-2020(DEL)-NT
High Court

HC: Absent explicit requirement, non-submission of GST clearance certificate no ground to reject tender application

  • In Favour of Petitioner
  • Citation Number : TS-44-HC-2020(HP)-NT
High Court

HC: Directs authority to take appropriate decision w.r.t. detained goods/vehicles following own ratio in Synergy

  • In Favour of Not Applicable
  • Citation Number : TS-43-HC(GUJ)-2020-NT
High Court

HC: Revenue to consider the appeal provided Petitioner deposits 10% penalty amount

  • In Favour of Not Applicable
  • Citation Number : TS-42-HC-2020(KER)-NT
High Court

HC: Directs release of vehicle and goods upon furnishing of bank guarantee for penalty amount

  • In Favour of Petitioner
  • Citation Number : TS-41-HC(DEL)-2020-NT
High Court

HC: Directs consideration of applicant’s refund application for TDS submitted in prescribed form

  • In Favour of Petitioner
  • Citation Number : TS-40-HC(KER)-2020-NT
High Court

HC: Directs Respondent to release vehicle upon furnishing bank guarantee for tax and penalty amount

  • In Favour of Petitioner
  • Citation Number : TS-1257-HC(KER)-2019-NT
High Court

HC: Disposes writ application on account of lapse of attachment order, directs compliance by petitioner

  • In Favour of Respondent
  • Citation Number : TS-39-HC-2020(GUJ)-NT
High Court

HC: Sets aside order provisionally attaching Over Cash Credit (OCC) account as it does not protect interest of Revenue

  • In Favour of Petitioner
  • Citation Number : TS-1256-HC-2019(P and H)-NT
High Court

HC: Quashes provisional attachment orders passed by Asst. Commissioner without credible material, relies on Valerius Industries ratio

  • In Favour of Applicant
  • Citation Number : TS-1255-HC-2019(GUJ)-NT
High Court

HC: Voluntary ceding of brand rights to avail GST exemption, renders Co. defenseless in Trademark suit

  • In Favour of Petitioner
  • Citation Number : TS-33-HC-2020(DEL)-NT
Authority for Advance Ruling

AAR: Parking lot services provided by contractor appointed by Market Committee taxable under Heading 9976

  • In Favour of Not Applicable
  • Citation Number : TS-1250-AAR(PUN)-2019-NT