Rulings ( 7226 results )

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NAA

NAA: Rejects profiteering allegation as no reduction in tax rate post GST implementation

  • In Favour of Respondent
  • Citation Number : TS-109-NAA-2019-NT
Appellate Authority for Advance Ruling

AAAR: Amortization cost of FOC tools received from OEM customer not includible in component value

  • In Favour of Appellant
  • Citation Number : TS-110-AAAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: 'Marine paints' not integral 'part' of ship meriting classification under Sr.No 252; Upholds AAR-order

  • In Favour of Respondent
  • Citation Number : TS-111-AAAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR; Classifies 'reactors' used in Hand Pump Water Disinfection under HSN 8421 21 90

  • In Favour of Respondent
  • Citation Number : TS-112-AAAR(MAH)-2019-NT
NAA

NAA: Upholds profiteering allegation on Abott Healthcare, considers 'net tax' incidence in pre-GST regime

  • In Favour of Complainant
  • Citation Number : TS-108-NAA-2019-NT
High Court

HC: Dismisses writ challenging Sec 174 of KGST Act as being ultra vires of the state's legislative power

  • In Favour of Respondent
  • Citation Number : TS-106-HC(KER)-2019-NT
High Court

HC: Directs release of goods/ vehicles upon furnishing bank guarantee and bond for tax/ penalty deposit

  • In Favour of Petitioner
  • Citation Number : TS-107-HC(KER)-2019-NT
NAA

NAA: Finds no profiteering on supply of 'Tiles', base price remains same post GST

  • In Favour of Respondent
  • Citation Number : TS-105-NAA-2019-NT
NAA

NAA: Upholds profiteering against builder for not passing ITC benefit in respect of affordable housing

  • In Favour of Complainant
  • Citation Number : TS-102-NAA-2019-NT
High Court

HC: Restrains Revenue from effecting coercive recovery against petitioner in respect of transitional credit

  • In Favour of Petitioner
  • Citation Number : TS-96-HC(GUJ)-2019-NT
High Court

HC: Issues notice in writ challenging prohibition order w.r.t. confiscation u/s 67(2) of CGST Act

  • In Favour of Petitioner
  • Citation Number : TS-97-HC-2019(GUJ)-NT
Authority for Advance Ruling

AAR: ITC not available on purchase of ‘Ambulance’ for period prior to Section 17(5) amendment

  • In Favour of Respondent
  • Citation Number : TS-88-AAR(WB)-2019-NT
Authority for Advance Ruling

AAR: Classifies Bags/Sacks made of Laminated P.P. Non-woven Fabric /B.O.P.P pasted P.P Non-woven Fabric under HSN 3923

  • In Favour of Respondent
  • Citation Number : TS-87-AAR(WB)-2019-NT
Authority for Advance Ruling

AAR: Boarding facility along with lodging, housekeeping etc., a ‘mixed supply’, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-86-AAR-2019-NT
High Court

HC: Stays recovery proceedings against brick manufacturer subject to 50% deposit & furnishing security

  • In Favour of Petitioner
  • Citation Number : TS-85-HC-2019(ALL)-NT
High Court

HC: Condemns Revenue's harsh and vindictive approach, quashes detention absent intention to evade tax

  • In Favour of Petitioner
  • Citation Number : TS-83-HC(MAD)-2019-NT
High Court

HC: Directs release on anticipatory bail in arrest made for alleged issuance of fake invoices

  • In Favour of Petitioner
  • Citation Number : TS-84-HC(KAR)-2019-NT
Authority for Advance Ruling

AAR: 'Gudakhu' used as toothpaste, classifiable under residual entry 2403 99 90, not under 2403 11

  • In Favour of Not Applicable
  • Citation Number : TS-81-AAR-2019-NT
Authority for Advance Ruling

AAR: Exemption Benefit not available for equipment imported through OEM suppliers

  • In Favour of Respondent
  • Citation Number : TS-82-AAR-2019-NT
High Court

HC: Strikes down pre-import condition absent nexus with object of Advance Authorisation Scheme

  • In Favour of Applicant
  • Citation Number : TS-79-HC(GUJ)-2019-NT