Rulings ( 7224 results )
Authority for Advance Ruling
AAR: Rejects application where issue already pending before jurisdictional authority
- In Favour of Not Applicable
- Citation Number : TS-785-AAR-2019-NT
Authority for Advance Ruling
AAR: Rules on classification of various 'organic fertilizers', lays emphasis on product literature
- In Favour of Not Applicable
- Citation Number : TS-784-AAR(MAH)-2019-NT
Authority for Advance Ruling
AAR: Supply of ‘Desktop’ along with peripheral units constitutes a single supply, taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-783-AAR-2019-NT
NAA
NAA: Upholds profiteering claim against 'Lodha Developers', requires DGAP to look into team's administration
- In Favour of Complainant
- Citation Number : TS-781-NAA-2019-NT
High Court
HC: To examine interest applicability on net cash liability u/s 50
- In Favour of Both
- Citation Number : TS-775-HC(CAL)-2019-NT
High Court
HC: Quashes interest quantification and bank account attachment without SCN issuance
- In Favour of Petitioner
- Citation Number : TS-776-HC-2019(KAR)-NT
High Court
HC: Following ratio in other cases, directs Revenue to re-open portal/accept TRAN-1 manually
- In Favour of Petitioner
- Citation Number : TS-774-HC(AP)-2019-NT
High Court
HC: Quashes detention of goods basis non-speaking/non-reasoned order, condemns Revenue's abdication of duties
- In Favour of Petitioner
- Citation Number : TS-773-HC(GUJ)-2019-NT
High Court
HC: Directs GST Council to address grievance w.r.t technical glitch in filing TRAN-2
- In Favour of Petitioner
- Citation Number : TS-778-HC(GAUH)-2019-NT
High Court
HC: Issues notice in writ challenging denial of transition of credit in TRAN-2
- In Favour of Not Applicable
- Citation Number : TS-777-HC-2019(P and H)-NT
Appellate Authority for Advance Ruling
AAAR: No abatement on preferential-location/car-parking charges realised separately from buyers, modifies AAR
- In Favour of Appellant
- Citation Number : TS-771-AAAR-2019-NT
High Court
HC: Taxing provisions 'strictly' construable, refutes granting extension in return-filing period for assessment-order 'withdrawal'
- In Favour of Respondent
- Citation Number : TS-769-HC(KER)-2019-NT
High Court
HC: Nodal officer to resolve technical glitches arising out of taxpayer's inadvertence
- In Favour of Petitioner
- Citation Number : TS-768-HC-2019(KAR)-NT
High Court
HC: Dismisses writ noting pendency of appeal against seizure order
- In Favour of Respondent
- Citation Number : TS-767-HC(KAR)-2019-NT
High Court
HC: Recovery/adjustment of 'sanctioned refund claims' where appeal filed and pre-deposit made, 'improper'
- In Favour of Petitioner
- Citation Number : TS-766-HC-2019(MAD)-NT
High Court
HC: No law can extinguish right to credit', Directs Revenue to accept rectified TRAN-01 form
- In Favour of Petitioner
- Citation Number : TS-765-HC-2019(DEL)-NT
High Court
HC: Quashes ‘unreasoned order’ rejecting refund claim, directs Revenue to grant ‘personal hearing’ opportunity
- In Favour of Petitioner
- Citation Number : TS-764-HC-2019(DEL)-NT
NAA
NAA: Discount to home-buyers during slow-down not construable as passing ITC benefit, upholds profiteering
- In Favour of Complainant
- Citation Number : TS-762-NAA-2019-NT
High Court
HC: Directs Nodal officer to expedite process for rectification in TRAN-1 filing
- In Favour of Petitioner
- Citation Number : TS-758-HC(KAR)-2019-NT
High Court
HC: Directs Petitioner to explain lapse in documents attached in writ challenging minutes' of Council meeting
- In Favour of Respondent
- Citation Number : TS-757-HC(BOM)-2019-NT