Rulings ( 7222 results )

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High Court

HC: Dismisses writ challenging notifications assigning functions of proper officer under GST Act

  • In Favour of Respondent
  • Citation Number : TS-1060-HC(CHAT)-2019-NT
Authority for Advance Ruling

AAR: Rules on taxability of tobacco leaves including graded/butted/redried tobacco leaves

  • In Favour of Not Applicable
  • Citation Number : TS-1043-AAR-2019-NT
Authority for Advance Ruling

AAR: Flavoured milk classifiable under HS code 2202, taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-1051-AAR(AP)-2019-NT
Authority for Advance Ruling

AAR: Construction activity undertaken for Govt. entity, intended for business/office use, taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-1049-AAR-2019-NT
High Court

HC: Commissioner cannot allow 'indefinite'/'unlimited' TRAN-1 revision, however, matter open for Council's consideration

  • In Favour of Respondent
  • Citation Number : TS-1059-HC(ALL)-2019-NT
High Court

HC: Allows acceptance of Petitioner’s TRAN 1 subject to conditions

  • In Favour of Petitioner
  • Citation Number : TS-1057-HC(RAJ)-2019-NT
High Court

HC: No mechanical detention of consignment where driver merely opts for alternate route

  • In Favour of Petitioner
  • Citation Number : TS-1055-HC(KER)-2019-NT
High Court

HC: Directs petitioner to prefer transitional ITC application before Nodal officer

  • In Favour of Both
  • Citation Number : TS-1056-HC(JHAR)-2019-NT
High Court

HC: Allows petition; Quashes order imposing deposit of balance demand

  • In Favour of Petitioner
  • Citation Number : TS-1054-HC(KAR)-2019-NT
High Court

HC: Directs Revenue to either permit rectification of TRAN 1 for credit distribution to branches

  • In Favour of Petitioner
  • Citation Number : TS-1053-HC(KER)-2019-NT
High Court

HC: Properties not found in searched premises, outside scope of officer's powers

  • In Favour of Petitioner
  • Citation Number : TS-1052-HC(GUJ)-2019-NT
High Court

HC: Quashes recovery proceedings being vitiated by retracted admission, resort to provisional attachment

  • In Favour of Petitioner
  • Citation Number : TS-1041-HC(MAD)-2019-NT
High Court

HC: Directs strict action against officers staying at assessee’s premises without 'authority of law'

  • In Favour of Applicant
  • Citation Number : TS-1040-HC(GUJ)-2019-NT
Authority for Advance Ruling

AAR: Setting up data-centres qualify as ‘Works Contract’, taxable at 18%

  • In Favour of Applicant
  • Citation Number : TS-1037-AAR-2019-NT
Authority for Advance Ruling

AAR: Pass-through expenses excludible from ‘value’, Refutes ruling on co-ordination/supervision of clinical trial services for foreign affiliates

  • In Favour of Both
  • Citation Number : TS-1036-AAR(KAR)-2019-NT
High Court

HC: Roger Mathew (SC) decision has bearing on GSTAT constitution & Members appointment, directs consideration

  • In Favour of Petitioner
  • Citation Number : TS-1038-HC(DEL)-2019-NT
NAA

NAA: Upholds profiteering allegation against developer; Accepts DGAP's determination of profiteered amount

  • In Favour of Complainant
  • Citation Number : TS-1031-NAA-2019-NT
NAA

NAA: Profiteering, being function of 'each' supply of goods/services, computable at 'invoice-level'

  • In Favour of Complainant
  • Citation Number : TS-1034-NAA-2019-NT
NAA

NAA: Rate-reduction benefit computable product-wise not at entity-level, upholds profiteering

  • In Favour of Complainant
  • Citation Number : TS-1032-NAA-2019-NT
NAA

NAA: Rejects objection to DGAP's profiteering computation methodology, directs Builder to pass benefit

  • In Favour of Complainant
  • Citation Number : TS-1033-NAA-2019-NT