News
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Delhi International Airport challenges 'blocked-credit' provisions, argues same to be against GST rationale/objective
Delhi HC via video conferencing issues notice in writ filed by Delhi International Airport (a consortium led by the GMR Group) challenging.....
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HC: Directs GST Council, Commissioner to take early decision on Petitioner's transitional-credit claim, remits matter
Chhattisgarh HC (Bilaspur) remits the matter back to Commissioner for re-considering Petitioner’s request to submit Transitional Credit claim in TRAN-1.....

HC: Allows Patanjali Ayurved to deposit profiteered amount in installments, follows Samsonite & Phillips
Delhi HC issues notice in writ petition challenging NAA’s order confirming Rs. 75 Cr profiteering allegation against Patanjali Ayurveda and.....

MP HC restrains Revenue from taking coercive action against sanitizer manufacturer in view of totality of facts
Madhya Pradhesh HC grants interim relief in considering the totality of facts, directing Revenue to refrain from taking coercive action against the Petitioner.....

HC: Disposes of Petition as order for sanctioning the refund is appealable
Delhi HC holds that since the sanction order is appealable order, the present petition and all pending applications are disposed.....

HC: Relegates Petitioner to appellate remedy available before Additional Commissioner w.r.t refund application rejection
Delhi HC disposes of the petition filed against the order rejecting refund application of Petitioner; Accepts Respondent's contention that said.....

HC: Dismisses Revenue’s hyper-technical plea to raise deficiency memo at belated-stage, Directs revenue to process assessee’s refund-claim
Delhi HC rejects Revenue’s prayer to raise a deficiency-memo at a belated stage, calls it a hyper-technical plea; Directs Revenue.....

NAA: Subway-Franchisee profiteered on 'restaurant-service'; Tax-reduction cannot be appropriated under garb of price-fixation
NAA holds that Respondent running a restaurant as a franchisee of Subway Systems India Pvt. Ltd. profiteered on supply of food products by.....

Delhi HC stays recovery of profiteered amount against real-estate developer, allows deposit in installments
Delhi HC grants 8-week time to the petitioner, a real-estate developer, to deposit the profiteered amount of Rs. 1.92 crores in.....

Delhi HC stays NAA order against Reckitt subject to deposit of amount profiteered from Dettol Handwash
Delhi HC via video conferencing stays the NAA order directing Petitioner (Reckitt Benckiser) to deposit profiteered amount of about Rs.....

HC: Allows Assessee to get copies of seized documents subject to compliance of statutory formalities
Calcutta HC directs the revenue to allow the Assessee to make copies of the seized documents subject to compliance of.....
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HC: Sets aside order of revocation of registration-cancellation order under GST, cites ROD order
Allahabad HC orders that the Application filed by Assessee for revocation of cancellation of registration shall be decided in accordance.....

HC: Quashes order passed in breach of natural justice for applicant's failure to appear due to COVID-19 pandemic
Gujarat HC sets aside order u/s 130 of the GST Act passed in breach of principles of natural justice by.....

HC: Notice of tax liability mere intimation, Dismisses Assessee’s Writ Petition as non-maintainable
Gujarat HC dismisses Assessee’s Writ Petition as non-maintainable stating that issuance of notice by Revenue as regards tax liability and.....

AAR: Bio Processed Meal used specifically for Animal Feed exempt from GST, rectifies order
Madhya Pradesh AAR admits applicant’s amendment application under section 102 of the CGST Act owing to mistake apparent on the.....

AAR: Shatamrut Chyavan, preparation of a kind used in animal feed attracts ‘NIL’ GST
Maharashtra AAR holds that ‘Shatamrut Chyavan’ (animal feed supplement) manufactured out of sugarcane molasses falls under TSH 23099010 of Customs Tariff.....

AAR: Research works and study for various government departments exempt subject to fulfillment of Notification conditions
Madhya Pradesh AAR holds that amount recovered by the applicant from other government departments for doing research work and study,.....

AAR: Mounting Activity on chassis provided by Customer taxable as ‘Motor Vehicle and trailer manufacturing services’ at 18%
Madhya Pradesh AAR holds that mounting/fabrication of bodies on chassis provided by Customer is taxable as ‘Motor Vehicle and trailer.....

P&H's notice in writ filed by Genpact against order holding BPO as 'Intermediary'
P&H HC issues notice in writ filed by Genpact India on the issue whether (i) BPO qualifies as Intermediary (ii).....

AAR: Rejects Application in respect of supply undertaken from other State, being outside Authority's purview
Maharashtra AAR rejects the application for determining the tax liability for goods manufactured for Ministry of Defence (MOD) while stating.....