News
HC: Allows IGST-refund, notes assessee’s inadvertent error in mentioning drawback claim under wrong column
Gujarat HC allows refund of IGST paid on export by the assessee from August 2017 along with 7% interest within.....
HC: Provisional attachment order ‘mechanical’, vacates attachment of five bank accounts
Gujarat HC quashes the attachment order passed under section 83 of the GST Act, regarding five bank accounts of assessee.....
HC: Quashes order rejecting refund application without granting reasonable hearing opportunity
Madras HC quashes Addl. Commissioner (Appeals) order rejecting assessee’s application for refund of CGST before being heard by the Assessing.....
HC: Defreezes cash credit account attached provisionally, continues attachment on fixed deposits, property
Gujarat HC lifts provisional attachment on current account of assessee at Canara Bank relying on finding of the Court in.....
HC: Upholds GST inquiry, issuance of summons; Rejects ‘same subject-matter’ plea
Allahabad HC upholds initiation of inquiry and issuance of summons, in writ petition challenging investigation pursuant to survey of business.....
HC : Confiscation notice abating detention notice untenable where intend to evade tax found
Karnataka HC holds that if after interception of vehicle in transit and detention/seizure of goods when there is information about.....
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HC: Directs Assessee to file application with GST Council, follows Obelisk ruling
Rajasthan HC disposes of writ challenging Rule 117 of the CGST Rules in terms of decision rendered by Division Bench.....
HC: Orders release of detained goods, permits adjudication of confiscation notice
Gujarat HC refuses to interfere with the adjudication post-issuance of confiscation notice in FORM GST MOV-10 remarking that, “Ultimately, if.....
HC: Directs Assessee to apply for withdrawal of penalty order on proof of payment
Allahabad HC observes that the relief claimed against the order dated February 15, 2018 u/s 129 (3) of the GST.....
HC: Upholds detention-order given mismatch in e-way bill and actual transportation route
Kerala HC holds that detention of goods and vehicle can’t be said to be unjustified, on finding that the route.....
HC: Directs Revenue to pass reasoned order for blocking Electronic Credit Ledger
Karnataka HC directs Revenue to pass a detailed reasoned order as required under Rule 86A of the CGST Rules, while.....
HC: Citing alternative efficacious remedy, dismisses writ challenging provisional attachment of payment receivable
Himachal Pradesh HC holds writ petition challenging the provisional attachment of payment receivable by Petitioner as “not maintainable” with a finding that “petitioner has not only efficacious remedy, rather alternative remedy under the GST Act”;.....
NAA: No issue of passing tax-rate reduction benefit by MRF when base price same
NAA holds that there is no issue of not passing benefit of tax rate reduction by MRF in respect of.....
NAA: Realtor to pass uniform ITC-benefit to all homebuyers, rejects plea to allow 'adjustment'
NAA finds builder of ‘Suncity Avenue’ (Respondent) guilty of profiteering u/s 171(1) of CGST Act; Observes that for post-GST period.....
NAA: Can’t impose penalty for profiteering ‘retrospectively’, drops proceedings against Vaseline trader
NAA withdraws penalty notice and drops penalty proceedings launched against the Repondent (Trader of Vaseline VTM 400 ml); Notes that by.....
NAA: Raps builder for profiteering, not passing additional ITC benefit to home buyers
NAA holds real estate project owner guilty of profiteering by not passing on the benefit of additional ITC to the.....
HC : Stays bank accounts' provisional-attachment, given assessee's cooperation; Raps Commissioner for “excessive” exercise of power
Bombay HC stays order provisionally attaching assessee’s bank accounts for recovering alleged tax dues on the ground that assessee cooperated.....
AAAR: Denies concessional rate of GST on works contract services to Kerala Electricity Board
Kerala AAAR upholds AAR, holding that concessional rate of 12% (CGST + SGST) under Sl. No. 3 (iii) or 3.....
HC: Directs Revenue to sanction IGST refund where higher duty-drawback option not availed
Gujarat HC directs Revenue to “immediately sanction” IGST refund on export of Rope Making Machine [HSN Code 84794000] i.e. for.....
NAA: Withdraws penalty notice on builder, provision cannot be imposed retrospectively
NAA withdraws penalty notice imposed on assessee-builder while holding that penalty imposed under section 171(3A) cannot be imposed retrospectively; Deduces.....