News
NAA: Discards DGAP’s methodology of comparing average prices for profiteering computation, directs reinvestigation
NAA denies DGAP’s mathematical methodology adopted for computing profiteered amount against the Respondent engaged in supplying ‘Paints’ and accordingly directs.....
NAA: Accepts DGAP methodology, upholds profiteering on ‘Frozen Green Peas/ Sweet Corn’
NAA upholds profiteering on supply of ‘Frozen Green Peas’ and ‘Frozen Sweet Corn’ for not reducing the selling price despite.....
HC: Directs release of goods being perishable in nature, orders confiscation proceedings to continue
Gujarat HC directs release of goods and conveyance confiscated u/s 130 subject to the deposit of tax and penalty as.....
HC: Quashes order imposing tax penalty without dealing with main contention of Petitioner
Telangana HC set-aside non-speaking order by SGST officer and remands the matter back for fresh consideration; Observes Petitioner’s contention that.....
HC: Dismisses writ seeking release of property sealed for GST default by tenant, parties governed by lease terms
Karnataka HC dismisses petition for handing over of premises to the Petitioner (landlord) sealed u/s 67(4) of the CGST Act.....
HC: Permits filing of TRAN 01 by June 30 or claim ITC in GSTR-3B of July, 2020
P&H HC allows Assessee’s plea to upload TRAN-I on or before June 30, 2020, directs the Revenue to permit the.....
HC: Directs re-opening of portal for filing of TRAN-II by June 30, 2020
Calcutta HC directs Respondent to reopen the FORM TRAN II or accept manual filling of GST TRAN-II to allow the.....
HC: Directs to await SC decision in Brand Equity case pertaining transitional credit availment
Delhi HC directs the petitioner to await for the decision of SC in case of Brand Equities Treaties Ltd. on.....
NAA: Absence of judicial member not prejudicial to NAA constitution, directs further investigation against Emaar MGF
NAA orders developer Emaar MGF Land Ltd. (Respondent) to reduce the prices to be realized from the buyers of the.....
NAA: Directs passing on additional ITC benefit to Flat buyers, however, claim of cost increment outside purview
NAA upholds profiteering by Elegant properties (‘Respondent’) for denial of benefit of additional ITC to its customers and erroneous collection.....
NAA: Investigation once commenced cannot be stopped/withdrawn, holds builder guilty of profiteering on flat sale
NAA confirms profiteering allegations against Radicon Infrastructure & Housing Pvt Ltd (‘Respondent’) for denial of benefit of ITC to the.....
AAAR: Deems paintings from art collectors/ Antiques watches/jewellery/collectibles as ‘second-hand goods’ or ‘used’
Maharashtra AAAR extends benefit of the margin scheme in terms of Rule 32 (5) to paintings bought from individual art.....
AAAR: ‘Fusible interlining cloth’, not being a woven fabric, classifiable under Heading 5903
West Bengal AAAR upholds AAR ruling, classifies ‘fusible interlining cloth’ under Heading 5903, rejects Appellant’s plea to classify same under.....
AAAR: Upholds AAR order rejecting exemption plea for flat sale camouflaged as a lease transaction
Maharashtra AAAR upholds AAR, rejects appellant’s projection of sale transaction of flats in under construction building as a lease transaction.....
AAAR: Denies rectification of own order holding supply of Electro Ink with consumables a ‘mixed supply’, not 'composite supply'
Maharashtra AAAR denies rectification of own order, holds that supply of ElectroInk along with the other consumables comprising of blanket,.....
AAAR: ‘Fortified Rice Kernels’, not having, essential characteristic of ‘natural rice’, taxable at 18%
Rajasthan AAAR upholds AAR order classifying Fortified Rice Kernels (FRK) under HSN 19049000, taxable at 18%; Discerns the manufacturing process.....
AAAR: Collection of subscription/membership/admission fees by Rotary club not liable to GST
Maharashtra AAAR sets aside AAR’s ruling, observes that subscription/membership/admission fees collected by Rotary Club on Mumbai Queen’s Necklace (‘Appellant’) is.....
AAAR: Reverses AAR order, 'Ordnance Factory Board' equivalent to 'Central Govt.', goods/services provided exempt
Maharashtra AAAR reverses the AAR order and accords the title of “Central Government” to the appellant, a unit of Ordnance.....
AAAR: Allows ITC on purchase/fabrication of cash-carry vans, answers reference pursuant to HC-order
Maharashtra AAAR allows ITC in respect of ‘cash carry vans’ used for the transportation of cash, answers reference in view of the.....
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AAAR’s order taxing contributions to District Mineral Trusts basis 'reverse-charge' under Chhattisgarh HC scanner
Chhattisgarh HC hears petition challenging AAAR ruling which held that GST is payable under ‘reverse charge mechanism’ (RCM) on royalty.....