News

Hearing continues on Day 2 before Madras HC in writ challenging refund-denial on input-service under Rule 89(5)
Madras HC continues hearing on Day 2, Counsel for Petitioner concludes arguments; Petitioner casts a distinction between Section 54(1) &.....

HC: Considering representation pending before GST-Council on AUS ingredient-based sanitizer classification, disposes writ
P&H HC disposes writ petition seeking quashing of show cause notices (SCNs) issued for depositing GST at Tariff Rate of 18%.....

HC: Dismisses PIL seeking classification of masks/sanitizers as ‘Essential Commodity’, reduction of GST-rate
Delhi HC dismisses PIL seeking (i) classification of masks and sanitizers as “Essential Commodity” and (ii) reduction of GST rate.....
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Hearing commences in writ challenging refund-denial on input-service under Rule 89(5) before Madras HC
Madras HC hears Petitioner’s arguments in writ challenging denial of refund of input service under inverted duty structure in terms.....

Madras HC hears challenge to Rule 89(5), posts matter today taking cognizance of VKC Footsteps decision
Madras HC (Division Bench) today hears challenge to the denial of refund on input services under inverted duty structure (IDS);.....

HC: Dismisses writ challenging CGST/IGST refund denial falling within domain of appellate authority
Kerala HC (Ernakulam) dismisses writ challenging rejection of refund qua CGST and IGST, holds that “Writ petition sans merit” and “do.....

HC: Non-mention of tax details in E-way Bill no ground to detain goods, directs release
Kerala HC disposes of the petition, directing the Respondents to release the goods detained u/s 129 of CGST Act on.....
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HC: Allows payment of admitted tax liability in instalments in the wake of COVID-19 pandemic
Kerala HC allows Assessee’s petition to pay arrears of tax (inclusive of any interest and late fee thereon) in instalments in.....

HC: Grants Assessee liberty for fresh application for revocation of cancellation of registration on upfront amount payment
Uttarakhand HC disposes Writ Petition granting liberty to the Assessee to make a fresh application to GST Commissioner u/s 80.....

HC: Quashes Revenue’s order of alleged tax evasion, cites violation of natural justice principle
Patna HC quashes and sets aside Revenue’s order of alleged tax evasion by Assessee, remands back the same to authorities.....

HC: Directs GST Authority, GSTN to allow Petitioner to complete migration process and file returns for July, August 2017
Madras HC allows Petitioner to complete migration process on GST portal for months of July and August 2017; Petitioner pleaded.....
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HC: Allows withdrawal of petitions filed on wrong premise, redirects assessee to Single Judge
Kerala HC disposes assessee’ Writ Appeals for allowing upload of GST FORM TRAN-1, directs it for consideration before the learned.....
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HC: Sets-aside Single-Judge order directing goods/conveyance release contrary to statutory provisions
Karnataka HC (Kalaburagi Bench) sets-aside order of Ld. Single Judge directing release of detained goods/conveyance on payment of tax and.....

AAR: Leasehold-right assignment by Corporate Debtor, not a sub-lease, but a miscellaneous service, taxable at 18%
West Bengal AAR rules on transactions in relation to assets under liquidation in terms of order passed by NCLT under.....

AAR: Agreement revealing ‘distinct and separate’ values for goods and service not a ‘works-contract’
Maharashtra AAR rules that the services provided by applicant w.r.t designing of data centre, supply of equipment, transport and delivery.....

AAR: Rules on taxability of Coupling device for attaching railway bogies/wagons
Karnataka AAR holds that railway parts such as couplers, knuckle, locks, toggle, yoke etc. manufactured and supplied by the applicant.....

AAR: Flood spill channel construction & drainage dredging, for Irrigation and Flood Control Department, taxable at 5%
West Bengal AAR rules that the applicant's contract for construction of flood spill channel, including its side slope protection and.....

HC: Directs Revenue to complete pending adjudication proceedings pertaining detention of consignment at earliest
Kerala HC directs Revenue to complete the adjudication proceedings at the earliest, holding that it is only proper that a.....

HC: Grants 6 months for balance tax-payment considering loss of income due to COVID-19
Madras HC directs Revenue to defreeze Assessee’s account viewing that some indulgence can be shown to the Assessee in the.....

HC: Orders deposit 50% of the liability amount for release of intercepted goods and vehicle
Gujarat HC directs Assessee to deposit 50% of liability and the balance by way of Bank Guarantee of any Nationalized.....