Rulings ( 7222 results )

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High Court

HC: Noting CENVAT credit loss, directs Revenue to reopen portal/allow manual filing of TRAN-1

  • In Favour of Petitioner
  • Citation Number : TS-1002-HC(ALL)-2019-NT
High Court

HC: Upholds Competent Authority's order cancelling registration absent cogent documentary evidence

  • In Favour of Respondent
  • Citation Number : TS-1003-HC-2019(MP)-NT
High Court

HC: Stays order levying interest for delayed GSTR-3B returns

  • In Favour of Both
  • Citation Number : TS-1004-HC(JHAR)-2019-NT
Authority for Advance Ruling

AAR: 'Fusible Interlining cloth' classifiable under Heading 5903, relies upon CBEC circular

  • In Favour of Not Applicable
  • Citation Number : TS-993-AAR-2019-NT
Authority for Advance Ruling

AAR: Consumer Goods supplied through PDS at price fixed by Govt., liable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-995-AAR(WB)-2019-NT
Authority for Advance Ruling

AAR: Warehoused goods supplied to foreign going vessels, not 'export', rectifies own order

  • In Favour of Not Applicable
  • Citation Number : TS-994-AAR-2019-NT
Authority for Advance Ruling

AAR: Coal Beneficiation and Coal Transportation by GTA, being distinct supplies, taxable separately

  • In Favour of Not Applicable
  • Citation Number : TS-992-AAR(MP)-2019-NT
High Court

HC: Allows Manager's bail in GST evasion alleged against firm, imposes conditions

  • In Favour of Respondent
  • Citation Number : TS-990-HC(RAJ)-2019-NT
Authority for Advance Ruling

AAR: Advance ruling application not “maintainable” since matter already sub-judice before DGGI

  • In Favour of Respondent
  • Citation Number : TS-984-AAR-2019-NT
Authority for Advance Ruling

AAR: Promotion of Research and Publishing of online research journal, not exempt as 'charitable activities'

  • In Favour of Not Applicable
  • Citation Number : TS-985-AAR-2019-NT
Authority for Advance Ruling

AAR: Contract-carriage services by non-AC buses for contractee’s students/staff, exempt

  • In Favour of Not Applicable
  • Citation Number : TS-986-AAR-2019-NT
Authority for Advance Ruling

AAR: Utility vehicles designed predominantly for cargo/goods transport classifiable under Chapter 8704

  • In Favour of Not Applicable
  • Citation Number : TS-987-AAR(MP)-2019-NT
Authority for Advance Ruling

AAR: Supplies to Govt. Entity w.r.t. Power Project under consolidated contract not being ‘naturally bundled’, taxable individually

  • In Favour of Not Applicable
  • Citation Number : TS-988-AAR-2019-NT
High Court

HC: Directs release subject to deposit towards tax/penalty, e-way bill inadvertently not furnished

  • In Favour of Both
  • Citation Number : TS-981-HC-2019(GUJ)-NT
High Court

HC: Upholds order imposing Rs. 1 Crore deposit as bail condition, no interference warranted

  • In Favour of Respondent
  • Citation Number : TS-980-HC(ALL)-2019-NT
High Court

HC: Writ premature', Directs authority to pass speaking order w.r.t. seized perishable goods

  • In Favour of Petitioner
  • Citation Number : TS-979-HC(KAR)-2019-NT
High Court

HC: Directs Revenue to expeditiously dispose representation as to lifting of provisional bank a/c attachment

  • In Favour of Petitioner
  • Citation Number : TS-978-HC(MAD)-2019-NT
High Court

HC: Directs verification of corrected claims projected in manual returns in writ challenging common portal mechanism

  • In Favour of Petitioner
  • Citation Number : TS-983-HC(P&H)-2019-NT
Appellate Authority for Advance Ruling

AAAR: Quashes AAR ruling, question involving ‘place of supply’ outside Authority’s jurisdiction

  • In Favour of Appellant
  • Citation Number : TS-977-AAAR(MAH)-2019-NT
Appellate Authority for Advance Ruling

AAAR: Royalty paid to Govt. for mining lease service taxable at 18% GST under RCM

  • In Favour of Appellant
  • Citation Number : TS-976-AAAR(OD)-2019-NT