Rulings ( 7225 results )

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Authority for Advance Ruling

AAR: Denies ITC on pipeline construction for transporting re-gasified gas from Ship to National grid

  • In Favour of Not Applicable
  • Citation Number : TS-426-AAR-2019-NT
NAA

NAA: Project completion where flats sold on instalments, inconsequential, upholds profiteering against Developer

  • In Favour of Complainant
  • Citation Number : TS-425-NAA-2019-NT
Authority for Advance Ruling

AAR: ‘Aluminium Alloys’ supplied to Gas Turbine Research Establishment, taxable at 18%, not 5%

  • In Favour of Not Applicable
  • Citation Number : TS-959-AAR(MAH)-2018-NT
Authority for Advance Ruling

AAR: Services by AIF's investment manager not 'export' despite fees receipt from overseas contributors

  • In Favour of Not Applicable
  • Citation Number : TS-424-AAR-2019-NT
High Court

HC: Can't prohibit coercive action before assessment completion when arrest permitted; Vacates interim-order

  • In Favour of Petitioner
  • Citation Number : TS-417-HC(TEL)-2019-NT
NAA

NAA: Dismisses non-subscriber's application against DTH service provider sans evidence to prove Section 171 contravention

  • In Favour of Respondent
  • Citation Number : TS-416-NAA-2019-NT
Appellate Authority for Advance Ruling

AAAR: Deems AAR ruling as inoperative citing divergent opinions among AAAR members

  • In Favour of Not Applicable
  • Citation Number : TS-414-AAAR-2019-NT
NAA

NAA: Dismisses application alleging profiteering in relation to pre-GST period charges

  • In Favour of Respondent
  • Citation Number : TS-409-NAA-2019-NT
Authority for Advance Ruling

AAR: Resuscitation of river for Irrigation & Waterways Directorate, exempt from GST

  • In Favour of Not Applicable
  • Citation Number : TS-410-AAR-2019-NT
Authority for Advance Ruling

AAR: Waste management service' supply to Municipal Corporation, exempt; TDS provisions consequently inapplicable

  • In Favour of Not Applicable
  • Citation Number : TS-405-AAR(WB)-2019-NT
Authority for Advance Ruling

AAR: Exempts up-gradation & related service provided to West Bengal Fisheries Corporation Ltd.

  • In Favour of Not Applicable
  • Citation Number : TS-407-AAR(WB)-2019-NT
Authority for Advance Ruling

AAR: Denies ITC on 'motor-vehicles' purchased for providing 'rent-a-cab' service to Postal Dept.

  • In Favour of Both
  • Citation Number : TS-404-AAR-2019-NT
High Court

HC: Directs Revenue to accept TRAN-2 by opening portal/ manually

  • In Favour of Petitioner
  • Citation Number : TS-401-HC(RAJ)-2019-NT
High Court

HC: Disposes writ pursuant to Revenue’s unconditional apology for disobedience of Court’s order

  • In Favour of Respondent
  • Citation Number : TS-400-HC(GUJ)-2019-NT
High Court

HC: Grants interim relief in writ challenging pre-condition of tax payment for filing return

  • In Favour of Not Applicable
  • Citation Number : TS-399-HC(GUJ)-2019-NT
High Court

HC: Quashes confiscation order alleging bill trading without considering assessee's objection, tax/penalty quantification

  • In Favour of Petitioner
  • Citation Number : TS-396-HC-2019(KAR)-NT
High Court

HC: Dismisses writ challenging FIR registered under IPC for bogus firms/e-way bills

  • In Favour of Respondent
  • Citation Number : TS-390-HC(ALL)-2019-NT
High Court

HC: Quashes Govt.'s amended proposal for setting up Appellate Tribunal at Allahabad

  • In Favour of Petitioner
  • Citation Number : TS-388-HC(ALL)-2019-NT
NAA

NAA: Upholds flat-buyer's profiteering claim against developer for not passing additional ITC benefit

  • In Favour of Complainant
  • Citation Number : TS-382-NAA-2019-NT
Supreme Court

SC: Copy of SC order referring GST arrest matters to a 3 judge bench

  • In Favour of Petitioner
  • Citation Number : TS-381-SC-2019-NT