News
HC: Grants bail to GST offender, imposes conditions
Rajasthan HC grants bail to GST offender arrested for offence u/s 132(1) of the CGST Act along with surety; Observes.....
HC: Citing pandemic, directs release of vehicle carrying goods/raw-material for manufacturing necessaries
Gujarat HC directs Revenue to release of vehicle considering the issue of closure of the business in the pandemic for.....
SC: Dismisses SLP against HC decision directing re-opening of portal for TRAN-1 submission
SC dismisses the appeal filed against the decision of Delhi HC directing the Revenue to either re-open the Portal to enable.....
HC: 'Brand Equity' decision applies with 'full rigour' despite retrospective amendment to Section 140
Delhi HC allows Petitioner to revise TRAN-1 Form on or before June 30, 2020 to avail the short transitioning of.....
Order allowing release of vehicle detained alleging ‘wrong-destination’ challenged before SC, notice issued
SC issues notice in SLP filed by Revenue assailing order of Telangana HC deriding Revenue’s action of detaining vehicle alleging ‘wrong.....
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HC: Grants pre-arrest bail for GST-offences, considers COVID situation hardship; Follows P.V. Ramana Reddy ratio
Karnataka HC (Bengaluru) allows assessee’s anticipatory bail petition finding it maintainable considering “no prejudice would be caused to the respondent”;.....
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NAA: Dismisses application citing non-applicability of anti-profiteering provisions
NAA dismisses application holding same as “not maintainable” which does “not fall under the ambit of Anti-Profiteering provisions”; Relies on DGAP’s finding.....
NAA: Directs re-investigation citing discrepancies in Respondent’s data and submissions
NAA directs further investigation based on data submitted by the Respondent while holding that “there is a need for revisiting the.....
AAR: ‘Parota’ different from ‘khakhra , plain chapatti or roti’, classifiable under Heading 2106
Karnataka AAR holds that ‘whole-wheat Parota’ & ‘Malabar Parota’ made up of whole wheat flour and refined flour (maida) is classifiable under.....
AAR: Conducting online exams/tests with minimal human intervention classifiable as OIDAR service
Karnataka AAR rules on provision of online exams/tests via electronic software to the non-taxable online recipients in India classified into.....
Chattisgarh HC admits writ challenging AAAR order denying ITC on 'railway-siding'/'lighting-system', grants stay
Chhattisgarh HC (Bilaspur) admits writ petition, grants an interim stay on the ruling of Appellate Authority of Advance Ruling (AAAR),.....
HC: Confirmation of proposal in SCN on same day against 'natural-justice' principle, directs re-assessment
Madras HC holds that confirmation of proposal in Show Cause Notice (SCN) on the same day goes against the very.....
AAR: Renting of cold storage facility or premises for cold storage taxable at 18%
Telangana AAR rules on taxability of leasing services availed by the applicant with regard to cold storage facility; Holds that.....
AAR: IGST applicable on ex-factory sales where goods movement terminates in other State
Telangana AAR holds that IGST is to be charged on ex-factory interstate sale of cement wherein goods are made available.....
AAR: Ice-Cream Parlour an 'eating-joint', supply of ice-cream along with various services taxable as ‘restaurant-service’
Telangana AAR holds that ice-cream and allied products served in the ice-cream parlour & at customer’s premises during party events.....
NAA: Upholds profiteering against ‘Phillips’, commensurate reduction in prices a legal requirement to pass benefit of ITC
NAA upholds profiteering allegation in respect of sale of “Food Processor” while clarifying that “Basic Price after discount (excluding duties).....
NAA: Upholds profiteering in respect of sale of ‘Fogg Deo’ by trader to super stockists
NAA upholds profiteering allegation in respect of “Fogg Deo Fougere BX 150 ml” supplied to Big Bazar on account of.....
HC: Directs re-opening of portal to file TRAN-01, follows Rishi Graphics
Calcutta HC directs GSTN authorities to open the portal to file/upload GST TRAN-01 till March 31, 2020 in light of.....
HC: Allows bail considering overall situation, imposes conditions
Gujarat HC (Ahmedabad) allows release of Petitioner (accused) jailed in connection with offence punishable u/s 132 (1) of the CGST.....
HC: Relegates assessee to file appeal u/s 107 in view of final confiscation order
Gujarat HC (Ahmedabad) declines to interfere in the matter in a case of detention of vehicle in view of the.....