News

Digest : Govt. allows manual filing of advance ruling application; GSTN must issue password for migration completion
Govt. allows manual filing of advance ruling application; GSTN must issue password for migration completion.....

HC : State Govt. cannot govern inter-state goods movement, detention unsustainable; Imports under Advance Authorisations allowable sans IGST
State Govt. cannot govern inter-state goods movement, detention unsustainable; Imports under Advance Authorisations allowable sans IGST.....

Gujarat HC issues notice to Revenue over challenge to transitional credit disentitlement beyond 1 year
Gujarat HC issues notice to Revenue in writ petition challenging the condition contained in Section 140(3)(iv) of CGST Act; By.....

SC : Lessee liable to GST on mineral e-auction; Monitoring Committee to facilitate ITC
SC directs payment of GST on sale value of mineral purchased in e-auction by the buyer directly to the lessee,.....

SC stays HC's interim-order allowing Clean Energy Cess credit utilization against Compensation Cess
SC issues notice in Revenue’s SLP, stays operation of Delhi HC’s interim order which had allowed petitioner to utilize credit.....

HC’s order impleading CBEC in challenge to IGST payment under Advance Authorisations
Delhi HC impleads CBEC as respondent in writ petition challenging curtailment of duty exemption benefit under Advance Authorisation Scheme; Directs.....
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Delhi HC notes Corrigendum on 'legal services'; Seeks clarification on services to foreign clients
Delhi HC, during presiding over petitions in relation to reverse charge mechanism on “legal services”, takes note of corrigendum issued.....
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HC questions GSTN's decision to postpone advance ruling facility, when law in force
Delhi HC questions GST Network’s decision to postpone availability of advance ruling mechanism through manual applications to October 20, when provisions.....

HC's interim relief to taxpayers unable to opt 'composition' due to system glitches
Rajasthan HC grants interim relief to taxpayers who were unable to apply for composition levy u/s 10 of CGST Act upto August.....

HC : Quashes "premature" petitions challenging GST rate on 'scrap buses' sold under auction
HC dismisses writ petitions challenging e-tender notice issued by Controller of Stores & Purchases, Karnataka State Road Transport Corporation (KSRTC).....

HC : Reiterates statutory-mechanism; Releasing detained goods on 50% demand discharge & simple bond, unsustainable
HC sets aside Single Judge Bench order, finds direction to release detained goods on payment of 50% of demand and.....

HC : Grants interim relief to exporter; Allows Advance Authorisation imports sans IGST payment
HC finds prima facie case to allow assessee-exporter to continue making imports under Advance Authorizations issued prior to July 1 without payment of IGST, subject to quantity and value specified.....

Delhi HC questions necessity of bond & bank guarantee for 'zero-rated supplies' viz. exports
Delhi HC to consider the necessity of furnishing bond and bank guarantee in case of exports in terms of Rule.....

HC: Compensation Cess prima-facie without 'legislative competence'; Allows Clean Energy Cess credit
Delhi HC finds prima facie merit in the challenge to GST (Compensation to States) Act 2017 insofar as it contemplates levy.....

Delhi HC bars interim recovery of transitional CVD credit on imported gold ore bars
Delhi HC grants interim relief to petitioners challenging the vires of Notification No. 22/2017-Central Tax which inter alia inserted Rule.....
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Delhi HC to hear challenge on curtailment of export benefits under Advance Authorisation Scheme
Delhi HC issues notice to Revenue, shall hear petition challenging curtailment of duty exemption benefits under Advance Authorisation scheme of.....

Allahabad HC to decide entitlement of State entertainment tax incentive under GST regime
Allahabad HC to hear petition on entitlement of State entertainment tax incentive in terms of UP Entertainments and Betting Tax.....

Delhi HC re-iterates interim relief to lawyers as Govt. 'Press Release' faces withering attack
Delhi HC modifies interim order, re-iterates that no coercive action be taken against advocates/ law firms of advocates including LLPs.....

HC : Bars coercive action against legal practitioners till clarity on reverse charge applicability
Delhi HC directs Centre & State to abstain from coercive action against lawyer or law firms for non-compliance with any.....

Bombay HC dismisses PIL seeking GST deferment, says decision to implement has "sanction of law"
Bombay HC dismisses PIL seeking deferment of GST implementation, holding that, levy and collection of taxes on goods and services.....