News
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Bharti Airtel approaches Delhi HC challenging ITC restriction placed under Rule 36(4)
Delhi HC issues notice in writ filed by Bharati Airtel challenging Rule 36(4) of the CGST Rules which places restriction to avail credit.....
District & Sessions Judge rejects anticipatory-bail application considering nature and gravity of accusation
Ld. District and Sessions Judge rejects anticipatory bail application of accused/Petitioners/applicants (Directors of a company) for alleged involvement in case.....
HC: Tax-rates notified on fabrics not in conflict with Council's recommendations, dismisses petition
Delhi HC dismisses writ petition filed by Manufacturers Traders Association directing Central & State Govt. to notify uniform GST rate of.....
Copy of Bombay HC order directing refund of Rs. 4.73 crores recovered through Bank Guarantee encashment
Copy of Bombay HC order directing refund of an amount of Rs. 4.73 crores along with statutory interest that was.....
Copy of Madras HC order holding Rule 89 (5) intra-vires Section 54, now available for download
Madras HC dismisses batch of writ petitions challenging the constitutional validity of Section 54(3)(ii); Holds that “Section 54(3)(ii) enables a.....
Madras HC declares Rule 89 (5) as intra-vires Section 54 in case of inverted-duty structure
Madras HC pronounces its conclusion on the batch of petitions on inverted duty structure (IDS), holding that section 54 of the CGST Act is.....
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Constitutional validity of refund procedure under Rule 90(3) challenged before Delhi HC, notice issued
Delhi HC issues notice in a writ filed by the Petitioner against the constitutional validity of refund procedure under Rule.....
Delhi HC stays penalty, further investigation, DGAP notices & summons issued against Builder
Delhi HC issues notice in writ filed by real-estate promotor/developer, stays penalty and further investigation with regard to other projects of.....
AAR: Property-taxes, notional-interest on deposit which influence 'supply-value' form part of 'rental-income'
Karnataka AAR holds that the Applicant cannot deduct the property-tax & other statutory levies from rental income for the purpose.....
HC: Disposes petition against rejection of refund on account of alternative remedy
Delhi HC disposes assessee’s petition against rejection of refund claim by granting liberty to appeal to appropriate forum on account.....
HC: Pending Appellate Authority’s decision, declines to interfere with direction of Single Judge
Madras HC via video conferencing declines to make any observation on the merits of the case and relegates the assessee.....
HC: Disposes writ seeking quashing of confiscation order in view of statutory appeal remedy available under GST Act
Gujarat HC disposes writ seeking quashing of confiscation order and release of detained/seized goods in view of appeal remedy available.....
HC: Sets aside Revenue’s ‘non-speaking’ order for rejection of refund of ITC, remands matter
Madras HC sets aside Revenue’s order for rejection of ITC claim as devoid of proper reasoning, remands the same for.....
AAR: Contribution of members selling sites liable to 18% GST; Amount utilized towards maintenance alone taxable
Karnataka AAR holds that "contribution of the members who are selling the sites and obtaining clearances" for such sale from.....
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HC: Validates reasoned order, dismisses writ challenging registration cancellation, refusal to revoke cancellation
Karnataka HC (Bengaluru) upholds the order of cancellation and subsequent order rejecting the application for revocation of cancellation passed by Assistant Commissioner.....
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AAR: Landfill-pit constructed for hazardous waste disposal/treatment, not ‘plant and machinery’ but a ‘civil-structure'
Karnataka AAR holds that “Landfilling pit is not a plant and machinery but a civil structure”; Observes that applicant engaged.....
HC: Provisional bank account attachment 'patently illegal' when proceedings initiated u/s 67 stood concluded
P&H HC directs release of provisionally attached Bank Account of UFV India Global Education, sets aside Revenue’s order holding it.....
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Bombay HC directs refund of Rs. 4.73 crores recovered from assessee through Bank-Guarantee encashment
Bombay HC through video conferencing directs Mumbai State GST authorities to refund an amount of Rs. 4.73 crores along with.....
AAR: Denies exemption to maize bran, a by-product of various maize processing industries
Gujarat AAR via video conferencing holds that the product 'Maize Bran' manufactured and supplied by the applicant is covered under.....
AAR: Micromanipulator classifiable under CH 9011 as ‘microscope’, taxable at 18%
Gujarat AAR via video conferencing classifies medical equipment 'Micro manipulator System' (used in Assisted Reproductive Technology Procedures') under CTH 9011 which.....