Rulings ( 7222 results )

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NAA

NAA: Critizes Builder's attempt to derail investigation/delay proceedings, directs 'profiteering' amount payment

  • In Favour of Complainant
  • Citation Number : TS-1027-NAA-2019-NT
Authority for Advance Ruling

AAR: Land-development under JDA constitutes a 'supply of service’, not 'sale of land'

  • In Favour of Respondent
  • Citation Number : TS-1026-AAR-2019-NT
Authority for Advance Ruling

AAR: Rules on taxability of reagent/equipment supplied under PRC/RRC model

  • In Favour of Not Applicable
  • Citation Number : TS-1025-AAR-2019-NT
High Court

HC: Arrest of CA/lawyer without corroborative evidence linking him with alleged offence, untenable

  • In Favour of Petitioner
  • Citation Number : TS-1021-HC-2019(PandH)-NT
High Court

HC: Substantive right to claim credit not deniable for delay in filing revised TRAN-1

  • In Favour of Applicant
  • Citation Number : TS-1020-HC-2019(GUJ)-NT
High Court

HC: Directs Nodal Officer to take prompt action and consider Petitioner's request for filing TRAN-1

  • In Favour of Petitioner
  • Citation Number : TS-1019-HC(MAD)-2019-NT
High Court

HC: Revenue to seek instructions in case challenging constitutionality of GST provisions

  • In Favour of Petitioner
  • Citation Number : TS-1018-HC(DEL)-2019-NT
High Court

HC: Issues notice in writ challenging restriction on unutilised ITC refund where drawback/IGST refund claimed

  • In Favour of Not Applicable
  • Citation Number : TS-1017-HC(GUJ)-2019-NT
High Court

HC: Directs CBIC to clarify on eligibility of credit carry-forward in GSTR-3B

  • In Favour of Not Applicable
  • Citation Number : TS-1016-HC(MAD)-2019-NT
High Court

HC: Allows filing of TRAN-01 electronically or manually, follows Blue Bird Pure precedent

  • In Favour of Petitioner
  • Citation Number : TS-1015-HC(DEL)-2019-NT
High Court

HC: Delhi HC issues notice in writ challenging vires of blocked credit provisions

  • In Favour of Not Applicable
  • Citation Number : TS-1014-HC(DEL)-2019-NT
High Court

HC: Mere long custody not a ground for Petitioner's release, dismisses bail application

  • In Favour of Respondent
  • Citation Number : TS-1013-HC(P&H)-2019-NT
High Court

HC: Grants anticipatory bail subject to reversal of ITC allegedly availed basis forged invoices

  • In Favour of Appellant
  • Citation Number : TS-1011-HC(JHAR)-2019-NT
High Court

HC: Hardcastle challenges arbitrary' notification prescribing lower rate but denying ITC for Restaurants

  • In Favour of Not Applicable
  • Citation Number : TS-1007-HC-2019(GUJ)-NT
NAA

NAA: No flaw in DGAP's profiteering computation for non-passing of commensurate ITC benefit by Builder

  • In Favour of Respondent
  • Citation Number : TS-1008-NAA-2019-NT
High Court

HC: Refuses to allow advocate's presence while recording statement, modifies own order

  • In Favour of Respondent
  • Citation Number : TS-1006-HC(DEL)-2019-NT
High Court

HC: Quashes detention order/notice contrary to statutory requirements & Board's Circular, criticizes Revenue's approach

  • In Favour of Appellant
  • Citation Number : TS-1005-HC(GUJ)-2019-NT
High Court

HC: Grants 3-month time to Revenue to re-open portal/allow manual filing, refers own order

  • In Favour of Petitioner
  • Citation Number : TS-999-HC(GAUH)-2019-NT
High Court

HC: Confiscation order to be kept in abeyance subject to deposit of tax amount

  • In Favour of Petitioner
  • Citation Number : TS-1000-HC(ALL)-2019-NT
High Court

HC: Directs Revenue to release goods upon payment of stipulated amount

  • In Favour of Both
  • Citation Number : TS-1001-HC(GUJ)-2019-NT