Rulings ( 7225 results )

AAR: Construction work for tunnel & allied activities, not an 'Earth Work'

  • In Favour of Respondent
  • Citation Number : TS-739-AAR-2019-NT

AAR: Consideration received by school for organizing education conference, not exempt

  • In Favour of Respondent
  • Citation Number : TS-740-AAR-2019-NT

HC: GST inapplicable on services of Court Receiver and Royalty paid by Defendant as damages

  • In Favour of Petitioner
  • Citation Number : TS-736-HC-2019(BOM)-NT

HC: Madras HC declares GSTAT's composition as 'unconstitutional', Parliament to evaluate lawyer's eligibility as 'judicial member'

  • In Favour of Petitioner
  • Citation Number : TS-735-HC-2019(MAD)-NT

HC:Copy of Madras HC ruling holding composition of GST Appellate Tribunal as 'unconstitutional'

  • In Favour of Petitioner
  • Citation Number : TS-735-HC-2019(MAD)-NT

HC: Authorities to enable assessee for filing of TRAN-01, notwithstanding lapse of extended time

  • In Favour of Respondent
  • Citation Number : TS-728-HC(DEL)-2019-NT

HC: Dismisses writ challenging detention citing availability of statutory remedy under the GST Act

  • In Favour of Respondent
  • Citation Number : TS-714-HC(ALL)-2019-NT

HC: Directs Sales Tax Bar Assn. to arrange meeting of stakeholders for consideration of issues in GST regime

  • In Favour of Both
  • Citation Number : TS-727-HC-2019(DEL)-NT

HC: Provision enabling assessment/collection mechanism not per se arbitrary, dismisses writ

  • In Favour of Respondent
  • Citation Number : TS-726-HC(RAJ)-2019-NT

AAR: Supply of systems/sub-system/on-board spares for use in Navy's warships, taxable at 5%

  • In Favour of Applicant
  • Citation Number : TS-723-AAR-2019-NT

AAR: Supplies/Material received from contractee includible in taxable value of works-contract

  • In Favour of Not Applicable
  • Citation Number : TS-721-AAR-2019-NT

HC: Madras HC declares composition of GST Appellate Tribunal as 'unconstitutional'

  • In Favour of Petitioner
  • Citation Number : TS-735-HC-2019(MAD)-NT

AAR: “Logging” of trees does not yield any ‘agricultural produce’, taxable as intra-state supply

  • In Favour of Not Available
  • Citation Number : TS-724-AAR(KAR)-2019-NT

AAR: Leasing of Satellite Transponder taxable as part of space segment at 5% IGST

  • In Favour of Not Applicable
  • Citation Number : TS-722-AAR(KAR)-2019-NT

HC: Citing no revenue-loss to Govt., quashes provisional bank-account attachment for circular trading

  • In Favour of Petitioner
  • Citation Number : TS-715-HC-2019(GUJ)-NT

HC: Grants regular bail to applicant arrested for fraudulent ITC availment/tax-evasion

  • In Favour of Petitioner
  • Citation Number : TS-710-HC(GUJ)-2019-NT

AAR: Supply of security, cleaning, housekeeping and sweeping services to Govt. hospital not exempt

  • In Favour of Respondent
  • Citation Number : TS-709-AAR(WB)-2019-NT

AAR: Service relating to establishment/management of hospitals/similar health facilities by 100% State-owned entity, exempt

  • In Favour of Applicant
  • Citation Number : TS-708-AAR(WB)-2019-NT

HC: Allows release of seized vehicle/goods upon furnishing bank guarantee

  • In Favour of Petitioner
  • Citation Number : TS-706-HC-2019(GUJ)-NT

HC: Grants interim release of goods on payment of tax & penalty, subject to final outcome of writ

  • In Favour of Petitioner
  • Citation Number : TS-705-HC-2019(GUJ)-NT