News
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AAR: Allows withdrawal of advance ruling in view of applicant’s agreement cancellation
AAR allows withdrawal of advance ruling sought on question in relation to HSN classification and applicable rate of GST for.....
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HC: Rejects bail plea citing possibility of huge racket, manipulation of evidence
Gujarat HC rejects petition seeking bail with respect to offence u/s 132(1)(b)(c) of CGST Act involving allegation against the Petitioner.....
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AAR: Seva services, prasadam supply, accomodation & lodging exempt, however, temple entry fees taxable
Karnataka AAR rules that seva services, supply of prasadam, accommodation & lodging services to devotees & pilgrims in temples, registered as religious.....
HC: Quashes search proceedings at MD's residence, restrains Revenue from taking coercive action
P&H HC grants interim relief, holds that search conducted at residential premises of Managing Director (MD) without following the procedure outlined.....
HC: Refuses to quash 'FIR' alleging GST offence despite no specific order under GST Code
HC dismisses criminal writ petition seeking quashing of first information report (FIR) alleging commission of cognizable offence, lodged by Commercial.....
HC: Directs Revenue to consider Petitioner’s contention w.r.t. wrong address being a clerical mistake, orders goods release
Kerala HC disposes of writ directing the Revenue to release vehicle and goods detained, upon furnishing of bank guarantee by.....
HC: Revenue cannot seal godown or insist on proof of ownership/rent agreement
Gujarat HC holds that the godown cannot be kept in sealed condition where goods or articles liable for confiscation have.....
HC: Sets aside unreasoned order of provisional attachment, directs Revenue to pass fresh orders
P&H HC sets aside the order of provisional attachment of Assessee’s Bank Accounts absent reasons assigned by the Revenue for.....
HC: Grants bail to GST fraudster on stringent terms citing prevailing COVID-19 infection
MP HC grants bail to GST offender involved in fake invoicing on stringent terms taking note of the prevailing Covid-19.....
SC: Directs Revenue to complete investigation w.r.t. fake firm creation, furnish a report
SC orders investigation in the matter of creation of 555 fake firms by the Petitioner for alleged fraud to the.....
HC: Grants relief to Bharti Airtel, quashes restriction on rectification of 'same period' return
Delhi HC allows writ petition filed by Bharti Airtel, holds that, “the rectification of the return for that very month.....
HC: Copy of Delhi HC order holding time-limit prescribed for transitional credit as 'directory'
Delhi HC reads down Rule 117 of the CGST Rules as being directory in nature, insofar as it prescribes the.....
HC: Time-limit prescribed for transitional credit 'directory', allows assessee to claim ITC till June 30
Delhi HC, in a virtual hearing today, holds that the time limit prescribed under Rule 117 of CGST Rules is.....
HC : Upholds Single Judge, issuance of SCN sine-qua-non for recovery of interest u/s 50
Karnataka HC (Division Bench) concurs with Single Judge, holds that issuance of SCN is sine qua non to proceed with.....
HC: ‘Wrong-destination’ not a ground to detain vehicle or levy penalty absent GST provision violation
HC holds that ‘Wrong destination’ cannot be held as a rationale to detain a vehicle carrying the goods or levy.....
AAR: Poha bran nothing but Rice bran, taxable at 5% GST
AAR rules on classification of Poha bran, rules that Poha bran is nothing but Rice bran as both of them.....
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AAR: Parched/Puffed gram exempt from GST
AAR holds that parched/puffed gram called as fried gram sold by the applicant is exempt from GST if not branded.....
AAR: Freight and insurance charges includible in value of supply of power-packs, however commission/installation independent
AAR holds that freight and insurance charges shall form part of value of supply of power packs where the Purchase.....
AAR: Twin supply of goods and services taxable under ‘Composition scheme’ at 6%
AAR rules on applicability of composition scheme u/s 10 of CGST Act in case of applicant engaged in both supply.....
AAR: Refutes ruling on taxability of electricity supply/distribution charges citing pendency of matter before SC
AAR refuses to rule on taxability of administration and pre & post connection charges collected by Electricity Distribution Company for.....