News
AAR: Accommodation 'and' Transportation necessary to qualify as 'Tour Operator', denies 5% GST benefit
Rajasthan AAR holds that transportation services like elephant ride, lunch/dinner, local sightseeing, guide services etc. provided by applicant to main tour.....
AAR: Transportation facility charges recovered by employer from employees not taxable, ITC to extent of cost borne eligible
Maharashtra AAR holds that Input Tax Credit (ITC) w.e.f February 01, 2019 shall be eligible to the applicant – employer.....
HC: Remits matter for fresh consideration absent opportunity of hearing, quashes confiscation order
Gujarat HC quashes and sets-aside Form GST MOV-11 (final order of confiscation of goods and conveyance) directing Revenue to decide.....
HC: Directs Revenue to amend system to enable filing of return, systems created by humans & not viceversa
Bombay HC grants Revenue to allow Petitioner to file returns not accepted earlier; Adds that if the returns are not.....
HC: Sets-aside order passed in FORM GST DDRC-01A, Directs fresh consideration of matter after granting hearing opportunity
Gujarat HC quashes and sets-aside FORM GST DDRC-01A (Intimation of Tax Ascertained Payable) in view of the facts of the.....
HC: Dismisses Assessee’s petition for non-prosecution, closes connected petitions
HC dismisses Assessee’s Writ Petition for non-prosecution due to perpetual absence of Assessee; Notes that the Petition was filed against.....
HC: Sets aside Assessment orders citing violation of principles of natural justice
HC sets aside Assessment orders (AO), directs Revenue to issue fresh notice to Assessee to enable them to appear and.....
HC: Directs Revenue to consider assessee’s grievance regarding provisional attachment, condemns Revenue’s poor functioning
HC directs competent authority to consider the grievances of Assessee w.r.t. order of provisional attachment of its property and business.....
HC: Directs Revenue to consider assessee's plea regarding short transitioning of ITC, Petitioner to file fresh representation
HC directs the Assessee to file a fresh representation on issue of migration of CENVAT credit to GST era; Considers.....
HC: Condones delay in filing manual-appeal as electronic order was not uploaded on portal
Gujarat HC quashes and sets aside order of Appellate Authority, holds that though the physical copy of the adjudication order was.....
HC : Allows Britannia's plea for refund of unutilized ITC distributed by ISD to SEZ
Gujarat HC allows Britannia Industries (SEZ) petition for claim of refund of ITC distributed by Input Service Distributor (ISD) u/s.....
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HC: Sets-aside 'onerous' bail conditions, cites continuing incarceration despite investigation completion against GST offender
P&H HC via video-conferencing modifies order of Additional Sessions, Judge by setting-aside the condition imposed while granting bail to Petitioner.....
NAA: No synchronisation required with turnover while passing ITC benefit, confirms profiteering against 'Shapoorji Palonji'
NAA upholds profiteering allegation against Shapoorji Palonji’s project “ParkWest Emrald” at B’lore, holds that Respondent has benefitted from additional ITC to tune.....
HC: Assessment-orders uploaded on web-portal an effective communication, dismisses challenge to demand notice
Kerala HC dismisses the petition challenging the demand notices issued to the assessee pursuant to assessment orders which were uploaded.....
AAAR: Repair & maintenance service of VOLVO vehicles for Indian customers during warranty period a ‘composite supply’, sets-aside AAR
Karnataka AAAR sets-aside AAR order, holds that the repair and servicing of Volvo vehicles for Indian customers during the warranty.....
AAAR: Rules on taxability of ‘relocation management service’ provided to client’s employees, modifies AAR
Karnataka AAAR rules on taxability of ‘relocation management service’ provided to clients involving facilitation/management/administration of relocation of client’s employees from.....
HC: Dismisses plea for investigation transfer, Revenue's right of administrative actions doesn't deserve interference
Kerala HC rejects Assessee’s writ-petition for transfer of investigation from Ernakulam to Kollam, holds that “With such administrative decisions of the investigating authority.....
HC: Upholds seizure of cash u/s 67 from residential-premises, accords wide meaning to expression 'things'
Madhya Pradesh HC holds that Respondents have rightly seized “cash” from the petitioner from residential premises of petitioner and her.....
HC: Bharti Airtel challenges credit-restriction on telecommunication tower u/s 17 before Delhi HC
Delhi HC hears writ filed by Bharti Airtel Ltd. (Petitioner), a telecom operator, challenging validity of Section 17 (5)(d) to the.....
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NAA: Housing project scheme owner violated anti-profiteering provisions, drops penalty proceedings
NAA confirms profiteering allegations against Construction Company under Housing project scheme resulting in violation of Section 171(1) of the CGST.....