News

HC: Issues notice to Revenue in respect of notice of rejection of refund application
Delhi HC issues notice to Revenue in respect of challenge raised to notice for rejection of refund application of Assessee.....

HC: Directs Respondent to retain security and provisionally lift the debit freeze instructions of bank account subject to conditions
Delhi HC disposes of the petition filed challenging the orders directing attachment of the petitioner's bank account which accordingly to.....

HC: Directs authorities to decide the matter concerning provisional attachment u/s 83
P&H HC disposes of the petition seeking quashing of order of provisionally attaching bank account of the petitioner, u/s 83.....

Delhi HC's relief to Whirlpool in anti-profiteering proceedings, stays interest, penalty & further investigation
Delhi HC via video conferencing issues notice in writ filed by Whirlpool (Petitioner/manufacturer and marketers of home appliances) challenging interim as.....

HC: Issues notice in writ challenging Rule 36(4) restricting ITC availment, issues notice
Rajasthan HC issues notice to Revenue in Writ Petition challenging the notification dated October 09, 2019 introducing sub-rule (4) to.....

HC: IGST levy on ocean freight challenged before Andhra Pradesh HC, notice issued
Andhra Pradesh HC via video conferencing issues notice in writ filed by a solar power project developer challenging constitutionality of GST on ocean freight services; Relying.....

HC: Grants liberty to Petitioners to make an application before GST Council to avail Transitional credit
Rajasthan HC disposes a batch of writ petitions requesting for filing of GST TRAN-1 to avail transitional credit; Follows decision.....

AAR: Classifies ‘poultry meal’ under CTH 2301, by product ‘poultry fat’ under CTH 1501
Telangana AAR holds that ‘poultry meal’ (commonly known as animal feed supplement in trade), manufactured out of residue meat is classifiable under.....

AAR: Odisha Power Transmission Corporation Limited a ‘Govt. entity’, EPC contract taxable at 18%
Telangana AAR holds that the services provided by applicant w.r.t Supply, Erection. Testing & Commissioning of Substations with Associated Lines.....
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AAR: Supply of food to Hospitals on outsourcing basis not exempt from GST, taxable at 5%
Telangana AAR holds that food supplied to Hospital on outsourcing basis is liable to GST, taxable at the rate of 5%.....

AAR: Denies ITC of GST paid on lease premium charges, annual lease rentals & Maintenance charges for land lease
Telangana AAR holds the applicant ineligible to avail ITC of GST paid on payment of (i) Lease premium charges, (ii).....

HC: Dismisses Revenue’s insistence on CTD for allowing transitional-credit on vehicles/spare-parts to Honda-dealer
Gujarat HC allows claim of transitional credit of authorized Honda Dealer with regard to Excise Duty paid by manufacturer on vehicles.....

Revenue moves SC against Delhi HC order allowing TRAN-01 filing after due-date
SC issues notice in SLP filed by Revenue against order of Delhi HC allowing assessee to file TRAN-01 after the.....

SC: Dismisses SLP challenging summons issued to MD, directs CCE to grant concession in attendance
SC dismisses the SLP filed challenging the summons issued to the Managing Director (MD) of Petitioner requisitioning MD’s attendance pursuant.....

HC: Upholds best-judgment assessment undertaken for return non-filing, 5-year prescription construable as an "outer-limit"
Kerala HC (Ernakulum) dismisses writ challenging assessment orders (AO) passed basis best judgment assessment for non-filing of GSTR-3B for period.....

HC: Allows bail to persons accused for tax-evasion of Rs. 225 Crores on Pan-Masala, imposes conditions
Madhya Pradesh HC via video-conferencing grants bail to Petitioner, a partner in a firm alleged to be involved in clandestine.....

HC: Rejects bail application of GST fraudster, cites alarming numbers of devious activities
Odisha HC (Cuttack) rejects bail of the Petitioner(accused) involved in availment of ITC to the tune of Rs.122.67 crores on.....

HC: Gujarat HC allows refund of input services under inverted duty structure, reads down Explanation to Rule 89(5)
Gujarat HC reads down Explanation (a) to the Rule 89(5) to the extent it denies refund of ITC relatable to input.....

HC: 'Place-of-supply' provisions for 'intermediary-service’ constitutional, however, Petitioner free to redress its grievance
Gujarat HC holds that supply of services by Intermediaries to recipients outside India is not export of service, finds no unconstitutionality in.....

Gujarat HC allows refund of input services under inverted duty structure
Gujarat HC allows credit on inputs services for claiming refund by way of inverted duty structure (IDS), read down Explanation.....