News
HC: Quashes ‘confiscation notice’ issued in case of ABB India in violation of interim orders
Gujarat HC quashes notices issued for confiscation of goods which were issued by the Assistant Commission in violation of interim.....
Interest applies only on 'cash-component' of delayed tax remittance, Section 50 amendment 'retrospective'
Madras HC allows writ, holds that interest u/s 50 of CGST Act could be demanded only on 'cash' component of.....
Dismisses review petition, upholds validity of Notification assigning functions of 'proper officer'
HC dismisses review petitions filed against the earlier HC-order dismissing challenge to the constitutional validity of Circular dated July 05,.....
HC: Interest liability 'automatic', however, 'quantification' not a 'unilateral arithematic exercise', holds Third Member
Third Member holds that “though the liability of interest under section 50 is automatic, quantification of such liability shall have.....
NAA: Dismisses profiteering allegation against 'Xiaomi', citing no change in selling-price post GST
NAA dismisses application alleging violation of provisions of Section 171 of the CGST Act on supply of ‘Xiaomi-MI Power Bank’.....
AAR: Rejects application as question raised do not pertain to supply by applicant
Maharashtra AAR rejects application seeking ruling whether the services provided to the applicant shall be exempt from GST being pure.....
AAR: Denies 5% concessional rate on supply of laboratory equipment to scientific research organisation (SRO) by distributor
Maharashtra AAR holds that the applicant, a manufacturer of laboratory medical equipment, cannot sell its goods to the distributor at.....
AAR: Disallows ITC on replacement of lift/elevator being an integral part of building
Maharashtra AAR holds that manufacture, supply, installation and commissioning of lifts/ elevators is in the nature of works contract activity.....
SC: Corrects its earlier order on Rajasthan HC’s direction allowing GSTR-9/9C filing without late-fee
SC corrects its earlier order refusing to interfere with Rajasthan HC’s direction regarding acceptance of GSTR-9/9C without ‘late-fee’; In the.....
AAAR: Entire contribution received by 'Association' from apartment owners/members taxable, upholds AAR
AAAR upholds AAR, holds that entire contribution received towards the maintenance of common areas/facilities by appellant, an association of apartment.....
AAR: Rejects advance ruling application absent supply undertaken by applicant
Maharashtra AAR rejects the application for being non- maintainable as there was no supply of goods undertaken by the applicant;.....
AAR: Electrical Transformers supplied to Indian Railways taxable at 18%, rejects classification as parts of railway bogies
Maharashtra AAR classifies Transformers manufactured and supplied to Indian Railways under HSN 8504, taxable at a rate of 18% GST.....
AAR: Sale of Transferable Development Rights (TDR)/ Floor Space Index (FSI) taxable at 18%
Maharashtra AAR holds that GST is chargeable at the rate of 18% under Heading 9972 on sale of Transferable Development.....
AAR: Restaurant located in same premises as JW Marriott with room tariff above Rs. 7500, liable to 18% GST
Maharashtra AAR holds that the applicant's restaurant located in the same premises as JW Marriott Hotel having rooms with a.....
HC: Directs Revenue to consider Petitioner’s contention, allows goods release upon furnishing bank-guarantee
Kerala HC directs the authority to pass a fresh order while allowing the petitioner to get the goods released by.....
HC: Provisional attachment valid upto one year from date of order
Gujarat HC holds that the life of provisional attachment is one year from date of order made under sub-section (1).....
HC: Grants bail in view of reversal of illegal and fraudulently availed ITC to the tune of Rs. 8.57 crores
Jharkhand HC grants bail to the petitioner on depositing cash security of Rs.1 lac and on furnishing bail bond of.....
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HC: Allows bail application of a practicing CA on furnishing of a personal bond
Rajasthan HC directs release of the accused-petitioner on bail subject to furnishing of a personal bond of Rs. 10 lacs.....
Copy of SC order refusing to interfere with Rajasthan HC’s direction to accept GSTR-9/9C till Feb' 12
Copy of SC order refusing to interfere with Rajasthan HC’s direction to accept GSTR-9/9C without ‘late-fee’ is now available on.....
Refuses to interfere with Rajasthan HC’s direction allowing GSTR-9/9C filing till Feb 12
SC refuses to interfere with the order of Rajasthan HC directing Revenue to accept GSTR-9/9C without late-fee till February 12;.....