News
NAA: No provision to factor costs to compute profiteering; Orders investigation into Builder's other project
NAA holds builder guilty of profiteering to the tune of Rs.2.45 Crores inclusive of GST @12% in terms of Section.....
HC: ITC availment right not ‘indefeasible’; Refrains from stalling ‘legitimate’ investigation into fake ITC claims
Gujarat HC upholds DGGSTI’s action of blocking Input Tax Credit (ITC) in the electronic credit ledger of the assessee (who.....
AAAR : AAR order rejecting application given pending investigation on same issue, not ‘appealable’
Karnataka AAAR holds that appeal filed against the non-admittance of the application for advance ruling by AAR in terms of.....
HC: Directs Rice Mill to cooperate with Revenue on summons issued over ‘PDS’ classification
Calcutta HC directs Petitioners to co-operate with Revenue w.r.t summons issued to them u/s 70 of the CGST Act in.....
HC: Restricts profiteering probe to ‘Kiwi Shoe Polish’, stays investigation into other 'impacted products’
Delhi HC issues notice in writ petition against NAA’s direction to DGAP to investigate “all impacted products” manufactured by assessee,.....
HC: Mandates quoting HSN-code in tender, directs Railways to seek clarification from GST-authorities
Allahabad HC holds that “the mentioning of HSN Code in the tender document itself shall resolve all disputes relating to.....
HC: Grants regular-bail to assessee, directs authorities to adhere to Circular relating to COVID-19
Gujarat HC grants regular bail to the assessee (MD of Mishkat Agro Industries Pvt. Ltd.) who was arrested for offences.....
HC: Quashes provisional attachment order annexing Cash credit account maintained with Bank
Gujarat HC quashes provisional attachment order concerning assessee’s cash credit account maintained with the Bank; Takes notes that 3 orders.....
HC: Grants anticipatory-bail to rice-mill owner considering payment of GST evidenced by GSTR-3B
Patna HC allows anticipatory bail of the Petitioner (proprietor of Bhagwati Rice Mill) apprehending arrest under section 7 of the.....
HC: No objection manifests against provisional attachment order, dismisses writ petition
Allahabad HC dismisses writ petition challenging provisional attachment order under section 83 and seeking release of bank accounts, not finding.....
HC: Directs department to pass prompt order in stagnating request for revocation of registration cancellation
Gujarat HC directs Department to pass prompt order in request for the revocation of cancellation of registration under section 30.....
HC: Classification dispute no reason for detention, directs release of goods & vehicle
Kerala HC quashes notice and subsequent detention order with a finding that classification dispute does not come within the ambit.....
AAR: Treats every supply under works contract provided to IIT, Bhuwaneswar separately for determining GST
Odisha AAR holds that supply of services via work contract entered into by the applicant with IIT, Bhubaneswar, merits entitlement.....
AAR: Refrains from determining classification of Pyrolysis Oil absent details of chemical composition
Maharashtra AAR holds that in absence of submission of details by Applicant in respect of the subject product i.e. Pyrolysis.....
AAR: Consultancy services by Japan based company not ‘import of service’, liable to GST
Odisha AAR holds that consultancy services rendered to Odisha Power Transmission Corporation Ltd. (OPTCL) by Applicant (a Japan based company).....
Rajasthan HC's notice in contractor's writ challenging non-continuance of exemption benefit under GST regime
Rajasthan HC issues notice returnable on January 22, 2021, in a writ filed against non-continuation/non-extension of exemptions under CGST Act.....
AAR: Rules on credit eligibility of distributable & non-distributable promotional materials to franchisees/distributor/retailer
Karnataka AAR holds that Applicant is eligible to ITC on promotional products/materials and marketing items used by Applicant in promoting.....
Denies exemption to services provided for ICT project implementation in schools, upholds AAR
Odisha AAAR affirms AAR, denies exemption to services provided by the Appellant (a PSU under the administrative control of Dept......
Calcutta HC hears Realtor's challenge to provision requiring accumulated ITC-reversal upon transition to concessional-rate regime
Calcutta HC hears writ challenging requirement to reverse the accumulated credit in respect of supplies where point of tax arises.....
Validity of provision denying refund on services under ‘Inverted Duty Structure’ challenged before Calcutta HC
Calcutta HC hears writ petition challenging validity of Explanation to Rule 89 (5) which denies refund of accumulated credit on.....