News
NAA: Confirms profiteering against Housing Project owner for not passing ITC benefit to flat buyer, however, withdraws penalty
NAA finds that Housing Projects owner committed profiteering in violation of Section 171(1) of the CGST Act, 2017, by not.....
NAA: Holds luggage trolley supplier guilty of profiteering, penalty cannot be imposed retrospectivelhy
NAA holds luggage trolley supplier guilty of profiteering in violation of the provisions of Section 171(1) of the CGST Act,.....
NAA: Absent any ITC benefit availed in post-GST period, dismisses application as non-maintainable
NAA dismisses application as non-maintainable, holds that since the Respondent has not availed any ITC in the post GST period,.....
NAA: Holds Housing project developer guilty of profiteering, however, withdraws penalty proceedings
NAA holds Housing Project developer guilty of profiteering for not passing on additional ITC to house buyers, however, withdraws penalty.....
Hearing concludes before Madras HC in writ challenging constitutional-validity of GST refund-provisions in section 54 (3)
Madras HC concludes hearing after marathon arguments lasting over 12 days (i.e. August 17th to 28th August) on constitutional validity of proviso to Section.....
Copy of Delhi-HC order tagging writs challenging constitutional-validity of anti-profiteering provisions
Pursuant to GSTsutra Exclusive sent on August 24, 2020, copy of Delhi HC order hearing a batch of 37 writ.....
NAA: PVR profiteered by not reducing ‘Cinema-ticket’ prices commensurately, however, penalty not imposable
NAA upholds profiteering against PVR (Respondent) engaged in the supply of services by way of admission to exhibition of cinematograph.....
AAR: Constructions services w.r.t. water metro-project rendered to Kerala Govt., a ‘pure service’, exempt from GST
Kerala AAR holds that applicant (Special Purpose Vehicle formed for the implementation of Kochi Metro Rail Project) being the agency.....
AAR: Security Excise Labels printed on job-work basis as per requirement of Dept. of Excise, taxable at 12%
Karnataka AAR holds that rate of tax applicable on Security Excise Labels under HSN Code 4911 is 12%; Observes that,.....
AAR: Turnkey project involving Jetty construction & sites for National Technical Research Organization eligible for 12% concessional GST rate
Kerala AAR holds that the activity of construction of Jetty and development of sites for National Technical Research Organization (NTRO),.....
AAR: Silicone Insoles and heel cushions, being parts of footwear, taxable at 18%, denies concession as footwear
Kerala AAR holds that silicone insole and heel cushion manufactured by applicant are classifiable as parts of footwear under HSN.....
AAR: Spout, Cup holders and Collection Cups for collection of rubber latex, are agricultural implements, exempt from GST
Kerala AAR classifies Spout, Cup Holders and Collection Cups as ‘agricultural implements’ under HSN 8201 90 00 i.e. "other hand.....
AAR: Institute providing coaching, accommodation, textbook facility to CA/CS students not an ‘educational institution’, denies exemption
Kerala AAR holds that an institute imparting education to students facilitating them to obtain qualifications like Chartered Accountancy (CA), Cost.....
HC: Holds Assessment orders against Assessee valid, remedy can be sought only by way of appeal
Kerala HC holds Assessment orders by Revenue against Assessee as valid, observes that latter cannot aspire to get the benefit.....
HC: Directs Revenue to refund IGST already paid on ocean freight by Assessee, matter no longer res integra
Gujarat HC allows Assessee’s petition, directs Revenue to sanction the refund and pay the requisite amount of IGST already paid.....
HC: Competent authority holds power to release goods provisionally, even during proceedings pendency
Gujarat HC directs Assessee to prefer an application u/s 67(6) for provisional release of goods and vehicle and requires the.....
HC: Drops interest-recovery proceedings in view of decision taken at 39th GST Council meeting
Orissa HC disposes writ challenging interest liability for delayed payment of GST u/s 50 of the CGST Act to the.....
HC: Directs release of detained goods withheld absent tax-details; Follows M.S. Steel & Pipes
Kerala HC (Ernakulam) quashes detention notices and directs Revenue to release the goods and vehicle to the Petitioner; Accepts contention of.....
HC: Allows transporter's petition, holds seizure of perishable goods twice by authorities un-justified
Karnataka HC quashes order of detention of goods conveyance vehicle by GST authorities passed for second time against a Transporter.....
Delhi HC’s relief to Subway Franchisee against NAA order; Petitioner argues arbitrary 'profiteering' calculation
Delhi HC by way of video conferencing issues notice in writ filed by Petitioner (a franchisee of Sub-Systems India Pvt. Ltd., running.....