Rulings ( 7225 results )
High Court
HC: Directs release of vehicle and goods while allowing continuation of proceedings initiated
- In Favour of Petitioner
- Citation Number : TS-704-HC-2019(GUJ)-NT
High Court
HC: Quashes detention order passed where E-Way Bill was regenerated upon expiry
- In Favour of Petitioner
- Citation Number : TS-702-HC(PAT)-2019-NT
High Court
HC: Directs correction of mechanism of common portal for filing annual return, acceptance of rectified GSTR-3B
- In Favour of Petitioner
- Citation Number : TS-703-HC(P&H)-2019-NT
High Court
HC: Quashes provisional attachment of bank-account/trading assets by State-Tax Officer u/s 83
- In Favour of Petitioner
- Citation Number : TS-700-HC(GUJ)-2019-VAT
Authority for Advance Ruling
AAR: ‘Deposit work’ facilitated by a Transmission licensee constitutes ‘supply’, taxable at 18% GST
- In Favour of Respondent
- Citation Number : TS-697-AAR-2019-NT
Authority for Advance Ruling
AAR: Construction/erection/commissioning/completion of ‘Bridges’ as a sub-contractor, taxable at 12% GST
- In Favour of Not Applicable
- Citation Number : TS-698-AAR-2019-NT
High Court
HC: Dismisses writ, upholds order cancelling registration for alleged bill/invoice issuance absent supply of goods
- In Favour of Respondent
- Citation Number : TS-689-HC-2019(MP)-NT
High Court
HC: Directs Revenue to release detained goods subject to furnishing of bank guarantee pending adjudication
- In Favour of Petitioner
- Citation Number : TS-688-HC(KER)-2019-NT
High Court
HC: Upholds Single Judge order refusing putting any restraint on Bank Guarantee encashment
- In Favour of Respondent
- Citation Number : TS-687-HC(KER)-2019-NT
High Court
HC: Revokes cancellation of registration on account of non-filing of returns in time
- In Favour of Petitioner
- Citation Number : TS-686-HC-2019(DEL)-NT
High Court
HC: Right to transitional credit 'indefeasible', prescription of time-limit under Rule 117 'not mandatory'
- In Favour of Petitioner
- Citation Number : TS-684-HC(GUJ)-2019-NT
High Court
HC: Gujarat HC's interim relief in writ challenging late fees u/s 47 for GSTR-3B filing
- In Favour of Not Applicable
- Citation Number : TS-679-HC-2019(GUJ)-NT
High Court
HC: No interest on delayed payment of tax qua ITC, disposes writ
- In Favour of Petitioner
- Citation Number : TS-677-HC(MAD)-2019-NT
High Court
HC: Restrains Revenue from taking coercive action until correct rate of tax decided by management
- In Favour of Petitioner
- Citation Number : TS-676-HC(MP)-2019-NT
High Court
HC: Directs Revenue to enable assessee to file TRAN-1 observing technical glitches, request 'Policy' review
- In Favour of Petitioner
- Citation Number : TS-675-HC(DEL)-2019-NT
High Court
HC: Withholding copy of seized documents without cogent reasons, prejudicial towards assessee
- In Favour of Petitioner
- Citation Number : TS-674-HC(BOM)-2019-NT
High Court
HC: Revenue to dispose registration amendment application else ruling to be pronounced in assessee's favour
- In Favour of Petitioner
- Citation Number : TS-673-HC-2019(BOM)-NT
Authority for Advance Ruling
AAR: Tarpaulin made from HDPE woven fabric not classifiable under CTH 6306
- In Favour of Respondent
- Citation Number : TS-668-AAR(WB)-2019-NT
Authority for Advance Ruling
AAR: Complementary food for children containing 'Amylase' under Child Development Scheme, a 'composite supply'
- In Favour of Applicant
- Citation Number : TS-667-AAR-2019-NT
Authority for Advance Ruling
AAR: Interest/late-fee relating to pre-GST period service, received post July 2017, liable to GST
- In Favour of Respondent
- Citation Number : TS-666-AAR(TN)-2019-NT