Rulings ( 7222 results )
NAA
NAA: Dismisses profiteering allegation against Hindustani Music Book supplier, however, non-mention of HSN code requires examination
- In Favour of Respondent
- Citation Number : TS-974-NAA-2019-NT
NAA
NAA: Accepts DGAP's investigation report, directs refund of additional ITC benefit to house buyers
- In Favour of Complainant
- Citation Number : TS-975-NAA-2019-NT
High Court
HC: Revised Copy of Madras HC ruling allowing credit transition of Education Cess & KKC into GST
- In Favour of Petitioner
- Citation Number : TS-972-HC-2019(MAD)-NT
NAA
NAA: Builder's commercial discount inconsequential for additional ITC benefit determination, upholds profiteering
- In Favour of Complainant
- Citation Number : TS-973-NAA-2019-NT
High Court
HC: Disposes writ, Directs filing of application under Section 76(2) to release seized goods
- In Favour of Not Applicable
- Citation Number : TS-966-HC(GUJ)-2019-NT
High Court
HC: Levy of interest for non-payment due to technical glitches subject to I.T. Grievance Redressal Committee decision
- In Favour of Both
- Citation Number : TS-967-HC-2019(MAD)-NT
High Court
HC: Directs impleadment of GSTN as a party-in-dispute involving amendment of authorized signatory
- In Favour of Both
- Citation Number : TS-969-HC-2019(DEL)-NT
High Court
HC: Directs release of vehicle/goods on petitioner's undertaking to deposit balance dues
- In Favour of Applicant
- Citation Number : TS-970-HC-2019(GUJ)-NT
High Court
HC: Reprimands Revenue for acting “without authority of law”, orders release of vehicle/goods
- In Favour of Petitioner
- Citation Number : TS-968-HC(GUJ)-2019-NT
High Court
HC: Restrains Revenue from taking coercive steps until Tribunal is constituted/functional
- In Favour of Not Applicable
- Citation Number : TS-971-HC-2019(BOM)-NT
Appellate Authority for Advance Ruling
AAAR: Sets aside ruling passed by AAR w.r.t. GST implications on photography services rendered outside India
- In Favour of Not Applicable
- Citation Number : TS-960-AAAR(MAH)-2019-NT
Appellate Authority for Advance Ruling
AAAR: Determination of 'Place of supply' beyond AAR's purview, sets-aside ruling on GST implications w.r.t. Inter-company Service Agreement
- In Favour of Not Applicable
- Citation Number : TS-959-AAAR-2019-NT
Appellate Authority for Advance Ruling
AAAR: 'Registration fees', not membership fees' charged by 'Club' leviable to GST, modifies original order
- In Favour of Appellant
- Citation Number : TS-957-AAAR-2019-NT
Appellate Authority for Advance Ruling
AAAR: Sets aside AAR ruling on GST implications on Investment Advisory and Management fees, being outside jurisdiction
- In Favour of Appellant
- Citation Number : TS-958-AAAR-2019-NT
Appellate Authority for Advance Ruling
AAAR: Disallows ITC w.r.t. pipeline constructed for re-gasified LNG transportation, contextual meaning prevails over literal meaning
- In Favour of Not Applicable
- Citation Number : TS-957-AAAR-2019-NT
Appellate Authority for Advance Ruling
AAAR: Reverses AAR, ground clearance in laden condition relevant for “Compensation Cess Rate Notification"
- In Favour of Appellant
- Citation Number : TS-956-AAAR(MAH)-2019-NT
Authority for Advance Ruling
AAR: Reimbursement of additional/scheme discount offered by distributor under Principal's instructions, taxable
- In Favour of Not Applicable
- Citation Number : TS-954-AAR(KER)-2019-NT
Appellate Authority for Advance Ruling
AAAR: AAR ruling obtained by 'Natural ice-cream' franchisee sans disclosure of DGGI investigation 'void ab-initio'
- In Favour of Not Applicable
- Citation Number : TS-952-AAAR(MAH)-2019-NT
High Court
HC: Proposes meeting with GSTN-CEO, CBIC Member to address stakeholders' grievances regarding GST system
- In Favour of Both
- Citation Number : TS-951-HC(DEL)-2019-NT
High Court
HC: Directs release of vehicle detained for expiry of E-way Bill upon furnishing bank guarantee
- In Favour of Petitioner
- Citation Number : TS-949-HC(KER)-2019-NT