News
AAR: Paver Blocks laid on land used for automobile parking qualify as Immovable property, disallows ITC
Maharashtra AAR categorizes Paver Blocks laid on the land (used for parking automobiles of OEMs), as immovable property and therefore.....
Citing COVID-19 pandemic, Delhi HC allows Samsonite to deposit profiteered amount in installments
Delhi HC via video conferencing allows Samsonite to deposit the principal profiteered amount of Rs. 22 crores (after adjustment of.....
NAA: Real Estate Developer held guilty of profiteering, directs commensurate reduction in flat prices
NAA upholds profiteering against Respondent (a Real Estate Developer in Jaipur) alleging that it was benefited by an additional ITC.....
NAA: Mahindra Lifespace Developers profiteered by pocketing additional ITC, upholds 'ITC to turnover' ratio computation for both periods
NAA after considering DGAP’s re-investigation upholds profiteering against the Infrastructure developer (Mahindra Lifespace Developers Ltd.) for denying ITC benefit to.....
HC: Cannot saddle assessee with interest on tax-paid but not recorded due to system-glitch/crash
Gujarat HC allows writ-petition filed by ‘Vimal’ pan-masala manufacturer, holds that Petitioner cannot be saddled with the liability of paying excessive.....
HC: Directs payment of balance credit of CGST component of provisional refund amount to Assessee
Delhi HC directs the Revenue to credit the balance amount of refund of already sanctioned CGST component of the provisional.....
HC: Issues notice in writ challenging Rule 117, directs to await SC judgment in Brand Equity
Delhi HC issues notice in writ petition seeking a direction to the Respondents to open the Portal to enable the Petitioner.....
HC: Directs unblocking of Calvin Klein's Credit ledger, allows interim applications to amend petition
Karnataka HC allows interim applications of Calvin Klein for filing amended writ challenging to rule 86A and 36(4); Notes that.....
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HC: Grants bail to Chartered Accountant involved in claiming wrongful ITC from fake bills
Rajasthan HC grants bail to Chartered Accountant alleged to have made fake firms to gain wrongful ITC; Notes State’s contention.....
AAR: Supply of coal and coal handling, distribution charges taxable at 18% GST
Madhya Pradesh AAR holds that 18% (not 5%) GST is applicable on supply of coal handling and distribution charges wherever.....
AAR: Supply, Installation & fixing of customized furniture, not a ‘works contract’ but a composite ‘furniture’ supply
Madhya Pradesh AAR rules that contract of ‘supply, installation and fixing of customized furniture in a building’ is a ‘composite.....
AAR: Rules on eligibility of ITC on water-slides, swimming-pool construction, etc. to Amusement Park
Madhya Pradesh AAR allows ITC on foundation and structural support to Amusement Park to the extent that the same are used to fasten.....
AAR: 'Lifts' being integral part of Hotel Building, ITC of tax paid thereon not available
Madhya Pradesh AAR denies Input Tax Credit (ITC) on lifts procured and installed in hotel building; Applicant constructed a hotel.....
HC: Rule 117 intra-vires GST Act, cites transitional-credit cut-off date as 'mandatory', not 'directory', follows Nelco
Madras HC dismisses assessee’s plea to declare Rule 117 of CGST Rules, 2017 as ultra vires Section 140 and direct.....
AAR: Project Management Consultancy Services provided to Panchayat exempted from GST
Andhra Pradesh AAR exempts Project Management Consultancy services provided by Applicant to Panchayat from applicability of GST; Notes that the.....
AAR: Reimbursement received towards loss/damage of equipment/tools used in oilfield service a 'Supply of goods'
Andhra Pradesh AAR holds the reimbursement received from supply recipient for loss of tools/equipment used for performing oilfield services shall.....
AAR: HSD Oil issued FOC by received from service recipient includible in the total value of supply
Andhra Pradesh AAR rules that High Speed Diesel Oil (HSD) issued free of cost (FOC) by the recipient to the.....
AAR: Municipal Solid Waste Management solutions rendered under Smarty City Mission exempt
Andhra Pradesh AAR holds that the service of Municipal Solid Waste Management solutions provided by the Applicant falls under the.....
After Delhi & Gujarat, P&H hears writ challenging Rule 36 restricting credit availment, issues notice
P&H HC issues notice on a writ challenging sub-rule (4) of Rule 36 of the CGST Rules for being directory.....
AAR: Absent requisite mark of 90% equity/control, Water-Supply Board fails to qualify as ‘Govt. authority’, denies exemption
Andhra Pradesh AAR holds that applicant (undertaking drinking water projects in AP) does not qualify as a ‘governmental authority’ owing.....