Rulings ( 7225 results )

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High Court

HC: Grants interim relief, pending adjudication over whether notice of confiscation without seizure holds good

  • In Favour of Petitioner
  • Citation Number : TS-638-HC-2019(GUJ)-NT
High Court

HC: Issues notice in writ challenging 'Net ITC' definition under Rule 89(5)

  • In Favour of Petitioner
  • Citation Number : TS-637-HC(BOM)-2019-NT
High Court

HC: Chief Justice to determine 'scope' of interest liability u/s 50, notes Member's differing views

  • In Favour of Both
  • Citation Number : TS-636-HC-2019(MAD)-NT
Appellate Authority for Advance Ruling

AAAR: 'Dietary/health supplements' taxable as Other food preparations' under GST, upholds AAR

  • In Favour of Respondent
  • Citation Number : TS-635-AAAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Refuses to delve into merits of appeal filed beyond limitation period

  • In Favour of Respondent
  • Citation Number : TS-634-AAAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Affirms classification of 'Power Bank' as 'Accumulator' under HSN 8507, upholds AAR

  • In Favour of Respondent
  • Citation Number : TS-633-AAAR(KAR)-2019-NT
Authority for Advance Ruling

AAR: Part of fishing boats, vessels and house boats taxable @ 5%

  • In Favour of Not Applicable
  • Citation Number : TS-626-AAR-2019-NT
Authority for Advance Ruling

AAR: ‘Wet Wipes’ not classified as Medicaments / Sanitary products, taxable at 14%

  • In Favour of Not Applicable
  • Citation Number : TS-625-AAR(TN)-2019-NT
Authority for Advance Ruling

AAR: Entire member's contribution taxable where same exceeds Rs. 7500 per month

  • In Favour of Not Applicable
  • Citation Number : TS-624-AAR(TN)-2019-NT
Authority for Advance Ruling

AAR: Classifies ‘Nicotine’ based alternative for smokers under heading 38.24, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-623-AAR(KAR)-2019-NT
Authority for Advance Ruling

AAR: Packaged Frozen seafood supplied to institutional customers, not exempt despite non-mention of Brand-name

  • In Favour of Respondent
  • Citation Number : TS-621-AAR-2019-NT
Authority for Advance Ruling

AAR: Allows separate GST registration to multiple companies functioning in a 'co-working space'

  • In Favour of Applicant
  • Citation Number : TS-622-AAR-2019-NT
High Court

HC: Directs Revenue to conduct verification/adjustment of assessee's 'transitional credit' claims

  • In Favour of Petitioner
  • Citation Number : TS-611-HC(MAD)-2019-NT
High Court

HC: Grants interim stay, 'Retrospective' applicability of Section 50 under Court's scanner

  • In Favour of Petitioner
  • Citation Number : TS-610-HC-2019(TEL)-NT
High Court

HC: Powers of 'arrest' to be exercised with care and circumspection, restrains coercive action

  • In Favour of Petitioner
  • Citation Number : TS-618-HC(GUJ)-2019-NT
Authority for Advance Ruling

AAR: Member's contribution to club taxable as 'supply of service', object or purpose inconsequential'

  • In Favour of Not Applicable
  • Citation Number : TS-617-AAR-2019-NT
Authority for Advance Ruling

AAR: Rules on valuation of inter-state stock-transfer between distinct persons, rules applicable sequentially

  • In Favour of Not Applicable
  • Citation Number : TS-613-AAR-2019-NT
Authority for Advance Ruling

AAR: Denies ITC on Branch-HO inter-state supplies where consideration netted off

  • In Favour of Respondent
  • Citation Number : TS-614-AAR-2019-NT
High Court

HC: Grants interim bail to MNC executives for GST default, imposes stringent conditions

  • In Favour of Applicant
  • Citation Number : TS-612-HC(MAD)-2019-NT
Supreme Court

SC: Grants interim relief pursuant to SLP challenging Sec 132 invocation without assessment

  • In Favour of Petitioner
  • Citation Number : TS-599-SC-2019-NT