News

HC: Disallows GSTR-3B rectification for wrongful ITC utlization, Limitation Act inapplicable to Special /Local Statute
Tripura HC dismisses writ petition assailing communication by Superintendent of State Tax disallowing rectification of error in tax invoice issued.....

SC: Dismisses Dabur’s SLP against Allahabad HC decision classifying ‘Odomos’ as ‘repellent’, not ‘medicament'
SC refuses to entertain Dabur’s SLP assailing Allahabad HC judgment which confirmed AAAR, Uttar Pradesh ruling that ‘Odomos’ merits classification.....

AAR: Technical training by Indian subsidiary imparted under German financial aid programme, a 'supply of service'
Maharashtra AAR holds that activity of imparting training to students, unskilled workers etc. by an Indian Subsidiary pursuant to financial-aid.....

AAR: Classifies online-gaming as service attracting 18% GST, rules on reverse-charge applicability
Maharashtra AAR holds that e-goods/digital goods i.e. ‘online gaming’ will be covered under services under the GST laws, classifiable under.....

AAR: Supply of manpower services by Applicant unrelatable to functions entrusted to Municipality, not exempt
Maharashtra AAR denies exemption on supply of manpower services by Applicant, providing labour to Municipal Corp. and supply of cleaning.....

AAR: Supply of services relating to waste management outsourced by Concessionaire, not exempt
Tamil Nadu AAR denies exemption on supply of services relating to waste collection, segregation, treatment, transportation and disposal services under.....
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HC: Quashes confiscation in dispute alleging duty-evasion for record non-maintenance, caps penalty to Rs. 10,000
Allahabad HC quashes confiscation order and reduces penalty imposed u/s 130 of CGST Act from Rs 19 cr. to Rs.....

AAR: Composite-supply of application-sale, course-registration, inspection, with 'Principal Supply' of "affiliation" not exempt
Tamil Nadu AAR holds that composite supply of sale of application, registration of course, inspection, etc. with affiliation of the.....

Copy of SC order staying Delhi HC judgment granting relief to Bharti Airtel
Copy of SC order staying Delhi HC judgment permitting Bharti Airtel to rectify GSTR-3B noting discrepancy in reporting eligible ITC.....

SC stays Delhi HC judgment granting relief to Bharti Airtel in Rs. 923 Cr. GST-refund matter
SC stays Delhi HC judgment permitting Bharti Airtel to rectify GSTR-3B noting discrepancy in reporting eligible ITC leading to excess.....

HC: Disposes writ petition upon request for withdrawal with liberty to apply for refund
Gujarat HC disposes writ petition upon submission of Petitioner requesting not to carry forward the petition any further as it.....

HC: Allows Assessee's prayer for amendment of writ petition to bring subsequent development on board
Bombay HC allows Assessee’s prayer for amendment of Writ Petition seeking to bring on record subsequent development i.e. provisional attachment.....

HC: Upholds validity of E-way bill for goods delivered but unloaded, quashes detention
Karnataka HC quashes notice and subsequent order of seizure, detention under section 129 of the CGST Act/KGST Act passed by.....

HC: Restores refund proceedings for considered decision, quashes order rejecting claim
Karnataka HC partly allows writ petition to the extent of allowing request for additional time for personal hearing as well.....

HC: Fixation of confiscation/demand order on truck ‘failure of natural justice’, quashes orders
Allahabad HC sets aside order of confiscation of goods under section 130 of UPGST Act as well as order in.....
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HC: Quashes goods, vehicle confiscation notice, being issued on ‘mere suspicion’
Gujarat HC quashes and sets aside Notice in Form GST MOV-10 citing that SCN u/s 130 cannot be issued on.....
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HC: Allows Assessee to discharge tax liability in equal successive monthly instalments
Kerala HC observes that since Assessee didn’t dispute its liability and wishes to put a quietus to the matter, thereby.....

Madras HC admits writ challenging arbitrary restriction placed in Rule 96 (10) for claiming IGST refund
Madras HC admits writ petition filed by Comstar Automotive (100% EOU unit, engaged in the design and manufacture of automotive ancillary.....

Constitutional validity of Rule 86A empowering GST-officer to block ITC-ledger challenged before Gujarat HC
Gujarat HC issues notice in a writ challenging constitutional validity of Rule 86A under CGST Rules as well as Gujarat.....

NAA: Directs further investigation, computation of profiteered amount afresh, absent requisite details
NAA calls upon DGAP to further investigate into profiteering by a Haryana-based real estate developer (‘Respondent’), after collecting necessary evidence available.....