News

Delhi HC hears batch of anti-profiteering cases, embarks on framing common questions on constitutional-validity
Delhi HC today via video conferencing, hears a bunch of 37 writ petitions; HC directs clubbing of all the questions.....

HC: Quashes RTI seeking GSTN's minutes of board-meeting citing vagueness in CIC's directions
Delhi HC sets-aside order allowing RTI application seeking disclosure of Minutes of the Board Meeting & resolutions of Goods & Service.....

HC : Collection of Entertainment Tax post GST introduction authorized under law, dismisses writ
Madras HC upholds collection of 25% on net ticket cost towards ‘Entertainment Tax’ by Cinema Theatre post introduction of Puducherry Goods.....

CBIC notifies authentication of Aadhar number for registration, GSTN enables said facility
CBIC notifies provision for Aadhar Authentication for GST registration from August 21, 2020; Notifies amendment to CGST Rules, introduces CGST (Tenth.....

HC: Considering assurance of Revenue to follow due-procedure, disposes writ challenging direct interest recovery u/s 50
Bombay HC via video conferencing disposes writ petition challenging direct recovery of interest u/s 50 of Maharashtra GST Act, 2017 (MGST Act).....

HC: Grants bail to Ex-directors of Som Distilleries sans documentary evidence to prove their involvement
Madhya Pradesh through video-conferencing HC grants bail under Code of Criminal Procedure to Ex-Directors arrested since July 9, 2020 for purported GST evasion.....

HC: Rejects anticipatory-bail plea of accused involved in circular-trading, however, allows bail to wife
Bombay HC rejects anticipatory/pre-arrest bail of Applicant/accused held guilty of circular trading; Holds Applicant in breach of provisions of Section.....

NAA: Penalty cannot be imposed for violation of anti-profiteering provisions u/s 171
NAA orders withdrawal of notice issued for imposition of penalty and quashed the penalty proceedings in anti-profiteering proceedings launched against.....

NAA: Subway-outlet profiteered on ‘Hara-Bhara-Patty’ supply, directs investigation into Respondent’s other outlets at Mumbai International Airport
NAA upholds profiteering allegation in respect of restaurant service supplied by Respondent, operating Subway outlets at Mumbai International Airport, for.....
.jpeg)
HC: Notices issued for recovery of interest on gross basis under Rajasthan HC scrutiny
Rajasthan HC issues notice to GST Department in writ challenging notices issued /s 79 of GST Act for recovery of.....

AAR: Rejects advance ruling on ITC benefit to be passed on to clients on good lying in stock
Kerala AAR refrains from issuing advance ruling regarding the requirement of passing over of the benefit of Input Tax Credit.....

AAR: Lease-rent charged by Municipality for fish farming exempt from GST
Kerala AAR holds that lease rent charged by the Municipality (Chellanam Grama Panchayat ) w.r.t. land used for fish farming.....

AAR: ‘Cast Protector’ used to keep wounds dry, not a pharma-product but article of plastic classifiable under HSN 3926
Kerala AAR holds that Cast Protector (manufactured and supplied by applicant as a medical device) cannot be classified under HSN.....

Hearing continues on Day 3 before Madras HC, Revenue to present its argument tomorrow
Madras HC continues hearing on Day 3 in batch of Writ Petitions filed challenging Rule 89(5) of CGST Rules, 2017; Counsel.....

AAR: Classifies PVC Tufted Coir Mats/ Floor coverings under the CTH 5703 attracting 12% rate
Kerala AAR classifies PVC Tufted Coir Mats/Mattings/Floor coverings manufactured by a ‘tufting process’ where PVC/rubber/ any other materials are tufted.....

AAR: Construction service provided to Vikram Sarabhai Space Centre & Infrastructure Kerala Ltd., taxable at concessional 12% rate
Kerala AAR rules on taxability of construction services provided to (i) Vikram Sarabhai Space Centre (VSSC), Department of Space of.....

AAR: Co-operative Society, carrying business of financing, qualifies as ‘financial institution’, eligible to avail 50% ITC
Kerala AAR holds that the Applicant, a financial institution is eligible to claim ITC as per option available under section.....

AAR: Construction of low-cost housing units under a rehabilitation project for flood victims, taxable at 12%
Kerala AAR holds that services provided by Habitat Technology Group (‘Applicant’) for construction of low-cost housing units for flood affected.....

NAA: Deletes penalty proceeding against Builder for not passing additional ITC-benefit to flat-buyer
NAA sets-aside penalty imposed on Builder, Edelco Infrastructures & Properties Ltd. (‘Respondent’) held guilty for not passing the additional ITC.....
.jpg)
HC : Division Bench upholds parallel ‘audit and investigation' proceedings, dismisses allegation of harrasment/high-handedness
Kerala HC (Ernakulam) dismisses appeal against order of Single Judge, finds no illegality in search and seizure proceedings initiated under.....