Rulings ( 7225 results )

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NAA

NAA: Upholds flatbuyer's profiteering claim against developer; Directs SCN issuance for penalty levy

  • In Favour of Complainant
  • Citation Number : TS-317-NAA-2019-NT
High Court

HC: Delhi HC stays proceedings pursuant to anti-profiteering order against 'Dominos Pizza' supplier

  • In Favour of Petitioner
  • Citation Number : TS-307-HC-2019(DEL)-NT
Authority for Advance Ruling

AAR: Re-classifies Hindi vocab books as 'practice books' exempt from GST; Reverses AAR

  • In Favour of Petitioner
  • Citation Number : TS-316-HC-2019(DEL)-NT
High Court

HC: Directs release of goods detained upon furnishing bank guarantee

  • In Favour of Petitioner
  • Citation Number : TS-315-HC-2019(KER)-NT
High Court

HC: Directs GST authorities to entertain manual filing of GST TRAN 1

  • In Favour of Petitioner
  • Citation Number : TS-314-HC(ALL)-2019-NT
High Court

HC: Directs Appellate authority to dispose the appeal against seizure order of excavator

  • In Favour of Petitioner
  • Citation Number : TS-313-HC(KAR)-2019-NT
High Court

HC: Directs Revenue to decide release of confiscated goods based on petitioner's representation

  • In Favour of Petitioner
  • Citation Number : TS-312-HC(P&H)-2019-NT
High Court

HC: Directs rectification of technical glitches to enable assessee to file GST TRAN 1

  • In Favour of Petitioner
  • Citation Number : TS-311-HC(MAD)-2019-NT
Authority for Advance Ruling

AAR: Allows ITC when consideration paid by way of book adjustment/ setting-off book debts

  • In Favour of Applicant
  • Citation Number : TS-310-AAR-2019-NT
NAA

NAA: Upholds profiteering against 'Electric Chimney' supplier for not passing GST rate reduction benefit

  • In Favour of Complainant
  • Citation Number : TS-302-NAA-2019-NT
High Court

HC: Directs Revenue to provide assessee with seized documents/statement copies for 'Bill Trading charges'

  • In Favour of Petitioner
  • Citation Number : TS-303-HC-2019(MAD)-NT
Authority for Advance Ruling

AAR: ‘Tata Harrier’, with un-laden ground clearance of 205 mm, chargeable to ‘Compensation Cess’ at 22%

  • In Favour of Not Applicable
  • Citation Number : TS-295-AAR(MAH)-2019-NT
Authority for Advance Ruling

AAR: Concessional rate of 12% GST for ‘Affordable Housing Scheme’, not restricted to Developer

  • In Favour of Not Applicable
  • Citation Number : TS-294-AAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, supply of energy efficient street lighting service taxable as 'works contract'

  • In Favour of Respondent
  • Citation Number : TS-290-AAAR(OD)-2019-NT
NAA

NAA: Finds no profiteering against Courier 'Service' provider where tax-rate increased post GST

  • In Favour of Respondent
  • Citation Number : TS-289-NAA-2019-NT
NAA

NAA: Upholds profiteering against glass' supplier where cum-tax price remained same despite rate reduction

  • In Favour of Complainant
  • Citation Number : TS-288-NAA-2019-NT
Authority for Advance Ruling

AAR: Construction bundled with other services constitutes Composite supply', taxable under GST

  • In Favour of Applicant
  • Citation Number : TS-286-AAR-2019-NT
High Court

HC: Quashes freezing of bank accounts by Revenue, directs petitioner to join investigation proceedings

  • In Favour of Both
  • Citation Number : TS-283-HC-2019(DEL)-NT
High Court

HC: Directs Nodal officer to redress the technical glitch in filing FORM GST TRAN 2

  • In Favour of Petitioner
  • Citation Number : TS-281-HC-2019(KAR)-NT
High Court

HC: Absent reasoned order, directs release of imported goods detained for non-compliance with E-way Bill (Part B)

  • In Favour of Applicant
  • Citation Number : TS-280-HC(GUJ)-2019-NT