News
AAR: Ancillary services provided to tour operators classifiable as ‘support services’, taxable at 18%
Rajasthan AAR classifies the ‘Ancillary Services’ provided by the applicant to various tours operators as support services, under Serial No. 23[(SAC 9985(iii)].....
HC: Sandal-wood procured under e-auction intended for movement to SEZ, an inter-state 'zero-rated' supply
Kerala HC holds that purchase of sandal-wood from Forest Department by way of e-auction by assessee, located in SEZ, constitutes a “zero-rated.....
HC: Restriction on spreading refund claim across different financial years 'arbitrary', stays Circular
Delhi HC makes a prima facie observation that “the restriction pertaining to the spread of refund claim across different financial.....
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HC: Absent explicit requirement, non-submission of GST clearance certificate no ground to reject tender application
Himachal Pradesh HC holds that tender application cannot be rejected on the ground that the petitioner had not uploaded the.....
HC: Directs authority to take appropriate decision w.r.t. detained goods/vehicles following own ratio in Synergy
Gujarat HC directs the Revenue to pass appropriate order where the goods as well as the vehicle came to be.....
HC: Revenue to consider the appeal provided Petitioner deposits 10% penalty amount
Kerala HC directs Revenue (Appellate Authority) to consider the appeal filed by the Petitioner challenging the penalty order passed u/s.....
HC: Directs release of vehicle and goods upon furnishing of bank guarantee for penalty amount
Delhi HC directs Revenue to release vehicle along with goods upon the petitioner furnishing a bank guarantee for the penalty.....
HC: Directs consideration of applicant’s refund application for TDS submitted in prescribed form
Kerala HC holds that if the petitioner has filed requisite application for grant of refund of TDS, the Respondent shall.....
HC: Directs Respondent to release vehicle upon furnishing bank guarantee for tax and penalty amount
Kerala HC directs release of consignment and vehicle subject to petitioner furnishing a bank guarantee for the tax and penalty.....
HC: Disposes writ application on account of lapse of attachment order, directs compliance by petitioner
Gujarat HC disposes writ application and removes provisional attachment over petitioner's bank accounts; Notes that period of one year has elapsed since.....
HC: Sets aside order provisionally attaching Over Cash Credit (OCC) account as it does not protect interest of Revenue
P&H HC quashes the order of provisionally attaching Over Cash Credit (OCC) account of the petitioner u/s 83 of CGST.....
HC: Quashes provisional attachment orders passed by Asst. Commissioner without credible material, relies on Valerius Industries ratio
Gujarat HC quashes order of provisional attachment for immovable property and bank account of the petitioner under Section 83 of.....
Copy of Madras HC order staying Single-Judge order allowing transition of cesses
Copy of Madras HC order staying the order of single Judge [TS-972-HC-2019(MAD)-NT] allowing transition of Education Cess (EC), Secondary & Higher Education.....
Madras HC grants interim-relief to Heeranandani Realtors & Mahalakshmi Enterprises, stays NAA order
Madras HC grants stay of order passed by National Anti-Profiteering Authority (NAA) in case of Heeranandani Realtors Pvt. Ltd. and.....
HC: Voluntary ceding of brand rights to avail GST exemption, renders Co. defenseless in Trademark suit
Delhi HC grants ad-interim injunction in favour of Adani Wilmar Ltd. (‘Plaintiff’), thereby restraining Baljit Agro Tech Pvt. Ltd. and.....
AAR: Parking lot services provided by contractor appointed by Market Committee taxable under Heading 9976
Punjab AAR holds that parking lot services provided by the contractor appointed by the Market Committee are not exempt under.....
AAR: Classifies Fortified Rice Kernels under HSN 19049000 as ‘Other’ taxable at 18%
Rajasthan AAR classifies Fortified Rice Kernels (FRK) manufactured and supplied by applicant, under HSN 19049000 attracting 18% GST (CGST 9%+.....
AAR: ‘Fried Fryums’ classifiable under Tariff Item 2106, taxable at 18%
Madhya Pradesh AAR classifies ‘Fried Fryums’ under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff.....
HC: Allows TRAN-1 filing/uploading despite failure to log into system by prescribed cut-off date
Kerala HC directs Revenue to facilitate/allow assessee to upload Form TRAN-1 by making necessary arrangement in the web portal despite.....
Madras HC admits Revenue's appeal against order allowing transition of Education & Krishi Kalyan Cess; Grants stay
Madras HC admits writ appeal filed by Revenue against order of Single Judge allowing transition of Education Cess (EC), Secondary.....