News

HC: Directs assessee to file refund application for ‘ocean-freight’, Authority to not dispute technical-issue
Gujarat HC disposes writ directing assessee to prefer application to claim refund of IGST on Ocean freight component before Competent.....

HC: Validates 'fresh' provisional attachment, however, Revenue's action of continuing/extending earlier order 'illegal'
HC upholds fresh orders of provisional attachment issued by ‘Principal Additional Director of Central Tax’, however, states that “In no manner, a.....

AAR: Upholds GST levy on Local Area Development Fund contribution from solar power developers
Karnataka AAR upholds GST levy on the amount collected by the Karnataka Solar Power Development Corporation (Applicant) from solar power.....

AAR: Supply of ‘purified drinking water’ to public in ‘empty unsealed cans’ not exempt
AAR holds that supply of purified water to general public in empty unsealed cans is not exempt under Entry no......

AAR: Rules on taxability of text books, printed materials supplied to State Govt. offices & autonomous bodies
AAR holds that supply of printed materials, text books, annual reports, answer booklets, visiting cards, etc. by applicant, a Govt......

AAR: Allows IGST credit on imported goods supplied to local industries/customers
Karnataka AAR holds the applicant eligible to claim credit of IGST paid on import of storage solutions and vertical storage solutions (machines).....

AAR: Erection, commissioning, installation of supervisory control and data acquisition system, for 'metro-operation', a composite ‘works contract’
AAR holds that supply by way of erection, commissioning, installation, completion, etc. of supervisory control and data acquisition (SCADA) system.....

AAR: ‘Phytotherapy’ not ‘health-care’ services by clinical establishment, denies exemption
AAR holds that ‘Phytotherapy’ services to cure osteoarthritis and disorders of similar nature is not exempt vide notification no. 74.....

AAAR: Dismisses appeal seeking clarity on taxability of ‘logging services’ on ground of limitation
AAAR dismisses assessee’s appeal against ruling of AAR on account of time limitation; Appellant preferred an appeal against order of.....

AAAR: Disallows credit on facility installation i.e. chiller, CCTV, surveillance system, DG Set, etc. to mall developer
Karnataka AAAR upholds AAR order which held the appellant, a developer of shopping mall, ineligible of the credit of the.....

HC: Time-limit for availing transitional-credit not 'ultra-vires', stresses on fiscal management certainty
HC holds that the time limit stipulated under Rule 117 is not ultra vires the CGST Act, 2017, is in.....
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Delhi HC stays NAA order against a builder subject to 10% pre-deposit, issues notice
Delhi HC stays order of NAA upholding Rs. 9.96 crores profiteering allegation against a builder engaged in construction of affordable.....

Copy of Kerala HC order granting relief from tax dues, now stayed by SC
Pursuant to our news flash sent a few minutes ago, copy of the Kerala HC order passed yesterday (stayed by.....

NAA: Confirms Rs. 75 Cr profiteering allegation against Patanjali Ayurveda, upholds power for 'suo-moto investigation'
NAA directs Patanjali Ayurveda Ltd. to reduce the prices in respect of various products while upholding profiteering to the tune.....

NAA : Upholds profiteering against theatre/screen operator, directs investigation into other screens operational across the country
NAA upholds profiteering allegation against theatre/screen operated by Respondent (engaged in running chain of multiplexes) in Uttar Pradesh while noting.....

NAA: Speaks for “voiceless”, pokes Subway for smart profiteering via royalty route
NAA upholds case of profiteering against a franchisee (Respondent) of Subway Systems India Pvt. Ltd.(SSIPL) for not passing on the.....

Highlights 'inherent' power to examine all products even prior to Rule5(a) insertion; Upholds profiteering
NAA upholds profiteering against FMCG manufacturer to the tune of Rs. 22 Crores (approx.) in respect of Deodorant supplied to.....

HC: Time-period prescribed to file objection for provisional attachment ‘directory’, remands matter
Delhi HC sets aside the ‘provisional attachment’ order u/s 83 of CGST Act and remands the proceedings back to concerned.....

HC: Stays attachment of bank account citing anomalies w.r.t. order passed u/s 83
Madras HC grants interim stay on attachment order on account of Assistant Commissioner not being the competent authority to pass.....

HC: Directs Revenue to open portal and upload/revise TRAN-01 till Mar 31, acknowledges technical glitches and procedural complications
Calcutta HC directs the GSTN authorities to open the portal for the Petitioners (28 in total) to upload/revise TRAN-01 till.....