Rulings ( 7225 results )
High Court
HC: Directs release of detained goods, adequate security a prerequisite
- In Favour of Petitioner
- Citation Number : TS-598-HC-2019(ALL)-NT
High Court
HC: Quashes Revenue's action of attaching Petitioner's bank accounts without 'authority of law'
- In Favour of Petitioner
- Citation Number : TS-597-HC-2019(BOM)-NT
High Court
HC: Patna HC's notice to Revenue in writ challenging 'Net ITC' definition under Rule 89 (5)
- In Favour of Petitioner
- Citation Number : TS-596-HC(PAT)-2019-NT
High Court
HC: Upholds constitutionality of Maharashtra GST Savings Act to initiate investigation under MVAT Act
- In Favour of Respondent
- Citation Number : TS-593-HC(BOM)-2019-NT
High Court
HC: Directs Revenue to allow petitioner to make fresh TRAN-1 application
- In Favour of Petitioner
- Citation Number : TS-592-HC(GUJ)-2019-NT
High Court
HC: Directs Revenue to verify credit availed by petitioner and issue certificate
- In Favour of Petitioner
- Citation Number : TS-591-HC(GUJ)-2019-NT
High Court
HC: Directs Revenue to file affidavit in response to assessee's claim for refund of Rs. 923 crores 'excess duty' paid
- In Favour of Petitioner
- Citation Number : TS-590-HC(DEL)-2019-NT
High Court
HC: Citing technical errors/glitches, directs 'portal' opening to file TRAN-01 or accept manual return
- In Favour of Petitioner
- Citation Number : TS-589-HC-2019(DEL)-NT
High Court
HC: Denial of ITC refund on 'input services' under 'inverted duty structure' challenged
- In Favour of Petitioner
- Citation Number : TS-588-HC(GUJ)-2019-NT
Authority for Advance Ruling
AAR: Cost of 'Tools' supplied FOC by OEM/customer not includible in value of 'parts' manufactured by applicant
- In Favour of Not Applicable
- Citation Number : TS-584-AAR-2019-NT
Authority for Advance Ruling
AAR: 'Submersible pumps' along with installation, etc. taxable as composite supply' of goods
- In Favour of Not Applicable
- Citation Number : TS-587-AAR-2019-NT
Authority for Advance Ruling
AAR: Developer/Builder liable to GST on 'construction service' provided to land owner in lieu of development rights
- In Favour of Not Applicable
- Citation Number : TS-585-AAR-2019-NT
Authority for Advance Ruling
AAR: Rules on applicability of GST on flats completed partially' as on appointed date
- In Favour of Not Applicable
- Citation Number : TS-586-AAR-2019-NT
High Court
HC: Quashes Notification/Circular denying accumulated ITC refund upto July 2018 to textile industry
- In Favour of Petitioner
- Citation Number : TS-575-HC(GUJ)-2019-NT
Appellate Authority for Advance Ruling
AAAR: Supply of food at ‘occasional events’ conducted in club's premises, taxable at 18%
- In Favour of Appellant
- Citation Number : TS-573-AAAR(WB)-2019-NT
Authority for Advance Ruling
AAR: Amount received by registered society for improving infrastructure in villages not in nature of grant-in-aid, liable to GST
- In Favour of Not Applicable
- Citation Number : TS-570-AAR(DEL)-2019-NT
Authority for Advance Ruling
AAR: ‘Hotel accommodation’ service supplied as agent to exclude value of hotel accommodation, subject to satisfaction of “pure agent” condition
- In Favour of Applicant
- Citation Number : TS-571-AAR(DEL)-2019-NT
Appellate Authority for Advance Ruling
AAAR: Brewing, Bottling and Packaging of alcoholic liquor liable to tax as ‘job-work’, upholds AAR
- In Favour of Respondent
- Citation Number : TS-567-AAAR-2019-NT
Appellate Authority for Advance Ruling
AAAR: Act of tolerating cheque bounce/dishonor, constitutes a ‘supply’, liable to GST
- In Favour of Respondent
- Citation Number : TS-565-AAAR(MAH)-2019-NT
Appellate Authority for Advance Ruling
AAAR: 'Penal charges' for delay in EMI re-payment not “interest”, liable to GST, upholds AAR
- In Favour of Respondent
- Citation Number : TS-564-AAAR(MAH)-2019-NT