Rulings ( 7222 results )

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High Court

HC: Dismisses bail application considering seriousness of offence in circular trading matter

  • In Favour of Respondent
  • Citation Number : TS-1142-HC(RAJ)-2019-NT
High Court

HC: Directs Chairman & CEO, GSTN to ensure redressal of grievances, till the constitution of Public Grievance Committee

  • In Favour of Petitioner
  • Citation Number : TS-1141-HC(DEL)-2019-NT
NAA

NAA: Upholds profiteering, validates DGAP’s computation of additional ITC claimed

  • In Favour of Complainant
  • Citation Number : TS-1135-NAA-2019-NT
NAA

NAA: Mathematical methodology' cannot be a set formulae, upholds profiteering claim for non-passing additional ITC benefit post-GST

  • In Favour of Complainant
  • Citation Number : TS-1136-NAA-2019-NT
NAA

NAA: Holds Builder guilty of profiteering, investigation agency not obligated to hear Respondent

  • In Favour of Complainant
  • Citation Number : TS-1133-NAA-2019-NT
NAA

NAA: ITC benefit computable for 'whole project', for 'every buyer', upholds DGAP's mathematical methodology/computation

  • In Favour of Complainant
  • Citation Number : TS-1132-NAA-2019-NT
High Court

HC: Quashes seizure order citing non-applicability of e-way bill to inter-state sale pre April 2018

  • In Favour of Applicant
  • Citation Number : TS-1128-HC-2019(ALL)-NT
High Court

HC: Detention/Seizure by police authorities without following procedure under GST/Customs Act, unsustainable

  • In Favour of Petitioner
  • Citation Number : TS-1124-HC(GUJ)-2019-NT
NAA

NAA:Nestle's methodology for passing on GST reduction, arbitrary; Upholds Rs.90 Cr profiteering allegation

  • In Favour of Complainant
  • Citation Number : TS-1126-NAA-2019-NT
NAA

NAA: Profiteering to be considered from 'prism' of consumer, rejects 'pan-India' computation plea

  • In Favour of Complainant
  • Citation Number : TS-1120-NAA-2019-NT
High Court

HC: Upholds recovery proceedings initiated against tenants for GSTR-3B default by assessee, dismisses writ

  • In Favour of Respondent
  • Citation Number : TS-1121-HC-2019(MP)-NT
NAA

NAA: Pre-GST 'transitional credit' carried forward post-GST in Form TRAN-1 'not a new credit'

  • In Favour of Complainant
  • Citation Number : TS-1117-NAA-2019-NT
High Court

HC: Directs Revenue to allow filing TRAN 1 noting that Petitioners own system was down

  • In Favour of Petitioner
  • Citation Number : TS-1113-HC(CAL)-2019-NT
High Court

HC: Directs Corporation to release entire payment for work along with interest where completion certificate stands issued

  • In Favour of Petitioner
  • Citation Number : TS-1112-HC-2019(P and H)-NT
High Court

HC: Allows filing of revised TRAN-1 observing clerical error resulting in short claim of credit

  • In Favour of Petitioner
  • Citation Number : TS-1111-HC-2019(CAL)-NT
High Court

HC: Allows interim bail on humanitarian grounds subject to furnishing of personal bond and sureties

  • In Favour of Applicant
  • Citation Number : TS-1110-HC(RAJ)-2019-NT
NAA

NAA: Upholds profiteering; Directs builder to reduce flat price commensurate with ITC benefit

  • In Favour of Complainant
  • Citation Number : TS-1102-NAA-2019-NT
NAA

NAA: Dismisses profiteering allegation absent any incremental ITC benefit post-GST despite credit-note issuance

  • In Favour of Respondent
  • Citation Number : TS-1099-NAA-2019-NT
Authority for Advance Ruling

AAR: Refuses ruling on application as question does not pertain to supplies made by Applicant

  • In Favour of Respondent
  • Citation Number : TS-1096-AAR(WB)-2019-NT
Authority for Advance Ruling

AAR: Liquidated damages levied on supply/O&M contract, liable to GST

  • In Favour of Respondent
  • Citation Number : TS-1095-AAR-2019-NT