News
HC: Denies bail citing SC decision in co-accused case, directs investigation completion in 3 months
Rajasthan HC (Jaipur) refuses to grant bail to Petitioner (accused) while directing for completion of investigation within 3 months from the.....
HC: Disposes writ, directs Revenue to decide Petitioner’s objection to provisional attachment order
Delhi HC disposes writ challenging the provisional attachment order issued by Revenue to the Petitioner’s bankers; Notes Petitioner’s plea that.....
AAR: Catering service to primary school students, an exempt service, not liable for TDS
Karnataka AAR rules that supply of catering service to educational institutions is exempt from GST; Notes that applicant is engaged.....
AAR: 'Hostel construction service' on campus of National Centre for Biological Sciences taxable at 18%
Karnataka AAR holds that 18% GST (CGST + SGST) is applicable on works contract service provided by applicant to National.....
AAR: Classifies 'Honeycomb paper board', used for primary packing of goods, under heading 48089000
Karnataka AAR holds that honeycomb paper board which consists of kraft paper up to the extent of 80-90% & rest.....
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AAR: 'Retro-fitted motor vehicle' taxable at 28%, allows ITC on further supply of such vehicle
Karnataka AAR classifies ‘retrofitted motor vehicle’ under heading 8711 20 19 attracting GST at the rate of 28%; Observes that.....
'Transitional credit' provision 'mandatory'/'reasonable', argues Revenue in SLP challenging Delhi HC decision
Revenue (Petitioner), in SLP assailing the decision of Delhi HC on Rule 117 of the CGST Rules, argues that time.....
AAR: Die manufactured & supplied to overseas customer not 'export' but an 'intra-state' transaction
Karnataka AAR holds that manufacture and supply of the ‘die’ to the foreign customer does not amount to export u/s 2(5) of.....
HC: Allows Petitioner to visit office-premises to obtain information required by DGAP amidst lock-down
Bombay HC permits Petitioner to visit its office-premises to obtain records/information for furnishing to DGAP amidst COVID-19 lockdown; Notes Petitioner’s contention.....
Revenue files SLP against Delhi HC verdict on transitional credit : Sources
According to sources, Revenue has filed SLP against Delhi HC order, wherein HC held that the time limit prescribed under.....
HC: DGFT's Public Notice disallowing Advance Authorization issuance amounting to FTP provision amendment, 'illegal'
Delhi HC quashes Public Notice No.35/2015-2020 dated September 26, 2019 disallowing issuance of Advance Authorization for the import of Gold Bars where export item.....
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NAA: Directs fresh investigation against Barbeque Nation; DGAP’s calculation contrary to accepted methodology
NAA rejects DGAP’s report alleging profiteering by Barbeque Nation Hospitality Ltd (Respondent), directs further investigation; Notes that a complaint was.....
NAA: Directs Emaar MGF to reduce flat prices commensurate to additional ITC received post GST
NAA upholds profiteering allegation against the Emaar MGF (Respondent) being a real estate developer in its project ‘Emerald Floors Premier'.....
HC: Rejects grounds for invoking sec 130 for confiscation of goods, sets-aside order
Gujarat HC (Ahmedabad) quashes order of confiscation in FORM GSTR MOV-11 basis principles enunciated in Synergy Fertichem; Observes two grounds.....
HC: Directs Revenue to accept TRAN-01 which could not be filed on account of technical portal glitch
Gujarat HC (Ahmedabad) directs Revenue to permit assessee to file FORM GST TRAN-01 which could not be filed on account.....
HC: Allows bail to GST fraudster upon furnishing bond/sureties, directs appearance as & when required
Rajasthan HC allows conditional bail to Petitioner upon furnishing of personal bond and sureties considering the totality of facts &.....
AAR: Application seeking availability of FIRC certificates outside advance ruling purview
Rajasthan AAR rejects application seeking advance ruling on the (i) availability of FIRC certificates for exports in respect to services.....
AAR: Concedes to requests for withdrawal of application due to unavoidable circumstances
Rajasthan AAR considers withdrawal of application for advance ruling filed seeking appropriate tax rate on parts/accessories of Sprinklers and Drip.....
AAR: Electrical lines shifting/erection not part of road construction contract, denies concessional rate
AAR holds that the proposed activity of Applicant of shifting/ erection of 11 KV & LT lines does not qualify.....
NAA : Upholds profiteering on ‘After Shave Lotion’ supply, dismisses challenge to NAA constitution, investigation period
NAA upholds profiteering allegation to the tune of Rs. 18 crores (approx.) on Respondent (part of Raymond group) on sale.....