Rulings ( 7228 results )

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High Court

HC: Restricting dealer's right to carry-forward transitional credit subject to furnishing declarations not unreasonable

  • In Favour of Applicant
  • Citation Number : TS-451-HC(GUJ)-2017-NT
Supreme Court

SC: GST Compensation Act, not colourable legislation, upholds levy as mere increment to GST

  • In Favour of Respondent
  • Citation Number : TS-512-SC-2018-NT
High Court

HC: SCN cannot pre-judge matter, sets aside order denying c/f of transitional credit of Cesses

  • In Favour of Petitioner
  • Citation Number : TS-509-HC(MAD)-2018-NT
High Court

HC: Dismisses assessee's challenge to order passed by Excise and Taxation Officer cancelling registration

  • In Favour of Respondent
  • Citation Number : TS-508-HC(P&H)-2018-NT
High Court

HC: Due dates to claim 'Transitional credit' procedural, Directs Revenue to open portal or accept manual TRAN-1

  • In Favour of Petitioner
  • Citation Number : TS-507-HC-2018(MAD)-NT
High Court

HC: Imposition of tax basis circular without amendment in Notification violative of GST Act

  • In Favour of Not Applicable
  • Citation Number : TS-506-HC-2018(ALL)-NT
High Court

HC: Dismisses challenge to seizure & final assessment order where goods transported without e-way bill

  • In Favour of Not Applicable
  • Citation Number : TS-505-HC(GUJ)-2018-NT
Authority for Advance Ruling

AAR: Rules on classification of 'Polypropylene Leno bag' made from Polypropylene fabric, without any plastic coating

  • In Favour of Not Applicable
  • Citation Number : TS-503-AAR(WB)-2018-NT
Authority for Advance Ruling

AAR: Printing examination papers for Educational Institutes exempt, proportionate credit ineligible

  • In Favour of Not Applicable
  • Citation Number : TS-504-AAR(WB)-2018-NT
NAA

NAA: No profiteering by Subway India's franchisee where base-price increase commensurate with ITC denial

  • In Favour of Complainant
  • Citation Number : TS-501-NAA-2018-NT
Appellate Authority for Advance Ruling

AAAR: Denies ITC on stock transfer by HO to branches at zero value

  • In Favour of Not Applicable
  • Citation Number : TS-499-AAAR-2018-NT
NAA

NAA: Finds case of profiteering by cosmetic dealer where basic-price increase exactly equaled rate-reduction

  • In Favour of Complainant
  • Citation Number : TS-496-NAA-2018-NT
Authority for Advance Ruling

AAR: Food supplies at Snack Bar/food court in mall/multiplex taxable at 5%; Disallows ITC on goods purchased for maintenance purpose

  • In Favour of Not Applicable
  • Citation Number : TS-493-AAR-2018-NT
Authority for Advance Ruling

AAR: Denies concessional 12% rate on construction of electricity distribution lines by Govt. entity for business purpose

  • In Favour of Not Applicable
  • Citation Number : TS-494-AAR-2018-NT
Appellate Authority for Advance Ruling

AAAR: "Abhivahan Shulk" collected by Forest Division for carrying forest produce taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-489-AAAR-2018-NT
High Court

HC: Quashes seizure, penalty imposed on goods transported without E-way Bill under redundant provisions

  • In Favour of Not Applicable
  • Citation Number : TS-487-HC-2018(ALL)-NT
Authority for Advance Ruling

AAR: Allows ITC on goods/ services for erecting infrastructure, distinguishable from telecommunication tower

  • In Favour of Not Applicable
  • Citation Number : TS-491-AAR(UTT)-2018-NT
Authority for Advance Ruling

AAR: Supply of solar inverter, controller, battery, a composite supply, Solar Power Generating System being principal supply

  • In Favour of Not Applicable
  • Citation Number : TS-490-AAR-2018-NT
High Court

HC: Allows writ taking note of co-ordinate bench ruling in an identical matter

  • In Favour of Not Applicable
  • Citation Number : TS-485-HC(RAJ)-2018-NT
Supreme Court

SC: Orders release of seized vehicle pursuant to payment of dues

  • In Favour of Petitioner
  • Citation Number : TS-484-SC-2018-NT