Rulings ( 7222 results )

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Appellate Authority for Advance Ruling

AAAR: ‘Pooja oils’ classified under Tariff Heading 1518 00 39, Sl. No. 27 as ‘inedible mixture’, upholds AAR

  • In Favour of Respondent
  • Citation Number : TS-1187-AAAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Unadjusted part of Mobilization advance received as on July 01 taxable under GST

  • In Favour of Appellant
  • Citation Number : TS-1186-AAAR-2019-NT
NAA

NAA: Upholds DGAP's jurisdiction to probe violations by investigating offence noticed during investigation

  • In Favour of Complainant
  • Citation Number : TS-1183-NAA-2019-NT
Authority for Advance Ruling

AAR: Rules on classification of baked food preparations made of flour & containing chicken

  • In Favour of Not Applicable
  • Citation Number : TS-1160-AAR-2019-NT
Authority for Advance Ruling

AAR: Supply of mixes and dough for preparation of biscuits and other bakers' wares classifiable under Heading 1901

  • In Favour of Not Applicable
  • Citation Number : TS-1180-AAR-2019-NT
Authority for Advance Ruling

AAR: Printing of ‘Directory’ along-with marketing of advertisement space for Club constitutes a ‘mixed supply’

  • In Favour of Not Applicable
  • Citation Number : TS-1181-AAR(WB)-2019-NT
High Court

HC: Lays down general principles for detention and confiscation, stresses on educating assessee

  • In Favour of Both
  • Citation Number : TS-1178-HC-2019(GUJ)-NT
High Court

HC: Denies bail to Chartered Accountant accused of facilitating fake GST invoices

  • In Favour of Respondent
  • Citation Number : TS-1177-HC-2019(CAL)-NT
Authority for Advance Ruling

AAR: Rejects application w.r.t. supply not undertaken by applicant, being outside purview

  • In Favour of Not Applicable
  • Citation Number : TS-1156-AAR-2019-NT
Authority for Advance Ruling

AAR: Rejects application seeking to know whether registration should be surrendered

  • In Favour of Not Applicable
  • Citation Number : TS-1157-AAR-2019-NT
Authority for Advance Ruling

AAR: Rejects application relating to place of supply for being outside advance authority purview

  • In Favour of Not Applicable
  • Citation Number : TS-1158-AAR-2019-NT
Authority for Advance Ruling

AAR: Holds ITC restrictions u/s 17(5)(c)(d) as not applicable where output is ‘works-contract’ service

  • In Favour of Applicant
  • Citation Number : TS-1159-AAR-2019-NT
NAA

NAA: Holds Johnson & Johnson guilty of Rs. 230 crores profiteering, price-increase & rate-reduction 'cannot coincide'

  • In Favour of Complainant
  • Citation Number : TS-1165-NAA-2019-NT
High Court

HC: Round 2 at Bombay HC as Hardcastle challenges absence of due process in NAA proceedings

  • In Favour of Not Applicable
  • Citation Number : TS-1272-HC(DEL)-2019-NT
High Court

HC: Assessee cannot suffer for system inefficiency, grants partial ITC refund on exports

  • In Favour of Not Applicable
  • Citation Number : TS-1164-HC-2019(DEL)-NT
High Court

HC: No relief to bidder on account of GST, insists to speculate change in tax-environment

  • In Favour of Respondent
  • Citation Number : TS-1154-HC(KER)-2019-NT
NAA

NAA: Upholds profiteering, PLC & other charges, separately charged, not includible in 'sale consideration'

  • In Favour of Complainant
  • Citation Number : TS-1150-NAA-2019-NT
High Court

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

  • In Favour of Petitioner
  • Citation Number : TS-1145-HC(P&H)-2019-NT
High Court

HC: Directs authority to give opportunity of being heard; Intimation letter demanding interest construable as SCN

  • In Favour of Both
  • Citation Number : TS-1144-HC(JHAR)-2019-NT
High Court

HC: Upholds validity of SCN issued to recover amount wrongly carried forward in TRAN-1

  • In Favour of Respondent
  • Citation Number : TS-1143-HC(DEL)-2019-NT