Rulings ( 7227 results )

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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
High Court

HC: Copy of Gujarat HC order striking down pre-import condition

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

HC: Directs release of goods on deposit of tax & penalty, and upon furnishing security & indemnity bond

  • In Favour of Petitioner
  • Citation Number : TS-897-HC-2018(ALL)-NT
High Court

HC: Directs application before Nodal Officer for failure to submit TRAN-1 due to system error

  • In Favour of Petitioner
  • Citation Number : TS-74-HC-2019(KER)-NT
High Court

HC: Disposes writ, relegates petitioner towards appellate remedy

  • In Favour of Not Applicable
  • Citation Number : TS-899-HC(P&H)-2018-NT
High Court

HC: Issues notice in writ challenging availability of TDS credit against GST levy in respect of works contract

  • In Favour of Not Applicable
  • Citation Number : TS-78-HC(MAD)-2019-NT
Appellate Authority for Advance Ruling

AAAR: Modifies AAR, Disallows ITC on supplies received towards residential colony, guest house, trainee hostel

  • In Favour of Appellant
  • Citation Number : TS-77-AAAR-2019-NT
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, denies exemption benefits in respect of ICT project implementation by Non Govt. entity for Govt. aided schools

  • In Favour of Respondent
  • Citation Number : TS-898-AAAR-2018-NT
Authority for Advance Ruling

AAR: Treats pre-fabricated warehouse as 'immovable property', denies ITC on inward supplies

  • In Favour of Not Applicable
  • Citation Number : TS-71-AAR(WB)-2019-NT
High Court

HC: Upholds constitutional validity of 'saving and repeal' provisions contained u/s 174 of GST Act

  • In Favour of Petitioner
  • Citation Number : TS-67-HC-2019(KER)-NT
High Court

HC: Directs release of attachment over bank accounts subject to requirement of minimum balance

  • In Favour of Applicant
  • Citation Number : TS-64-HC-2019(GUJ)-NT
High Court

HC: Directs release of vehicle detained for single e-way bill generated for multiple invoices

  • In Favour of Petitioner
  • Citation Number : TS-65-HC-2019(KER)-NT
High Court

HC: Directs authorities to allow the petitioner to file revised FORM TRANS 2 either electronically or manually

  • In Favour of Petitioner
  • Citation Number : TS-66-HC(CAL)-2019-NT
Authority for Advance Ruling

AAR: Rules on classification of plastic broom sticks and portable sprayer

  • In Favour of Not Applicable
  • Citation Number : TS-895-AAR-2018-NT
Authority for Advance Ruling

AAR: Manpower Services provided to Hospitals cum Medical Colleges/State Universities, taxable

  • In Favour of Not Applicable
  • Citation Number : TS-889-AAR-2018-NT
Authority for Advance Ruling

AAR: Denies ITC of GST charged by contractor for hiring of buses/cars for transportation of employees

  • In Favour of Respondent
  • Citation Number : TS-888-AAR-2018-NT
Authority for Advance Ruling

AAR: Immovable property leasing, agricultural produce related support services, a ‘mixed supply’, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-894-AAR-2018-NT
Authority for Advance Ruling

AAR: Mining services of ‘Boulders’ from Govt. classifiable under heading 9973, taxable at 5% under reverse charge

  • In Favour of Not Applicable
  • Citation Number : TS-887-AAR(HAR)-2018-NT
Authority for Advance Ruling

AAR: ITC can be availed only on receipt of goods, however, liability to pay tax arises basis ‘time of supply’

  • In Favour of Not Applicable
  • Citation Number : TS-890-AAR(HAR)-2018-NT
Authority for Advance Ruling

AAR: Pollution control devices treated for use in waste to energy plants, classifiable under Chapter 8421, taxable at 2.5%

  • In Favour of Not Applicable
  • Citation Number : TS-891-AAR(HAR)-2018-NT