News

AP-HC's direction to open portal/enable manual TRAN-01 filing challenged before SC
SC issues notice in SLP against AP HC order which directed Revenue to either open the Portal so as to.....

NAA: Directs separate investigation of real-estate project with distinct RERA registration & other approvals
NAA rejects DGAP action in considering the two real estate projects together while investigating the profiteering allegation, directs fresh investigation.....

HC: AAR order deeming 'medical supplies' as 'composite supply' beyond jurisdiction, 'remits' matter
Kerala HC quashes order of AAAR & AAR in case of Abbott Healthcare P Ltd, rejects finding that the placement.....

HC: Lodha Developer files writ against NAA order, challenges constitutional validity of anti-profiteering provisions
Bombay HC issues notice in a writ petition challenging NAA order whereby the authority held 'Lodha Developer' guilty of profiteering.....

AAAR: Laminated HDPE woven tarpaulins, not textile materials, fail classification under CTH 63/59
West Bengal AAAR upholds AAR order which held that High Density Polyethylene (HDPE) woven fabric coated with Low Density Polyethylene.....

AAAR: Loading/Unloading of agriculture produce harvested in foreign land ‘not exempt’, upholds AAR
West Bengal AAAR holds that services of loading/unloading of imported ‘raw yellow peas’ procured from farmers in the foreign land.....

AAAR: Supply of 'printing trade advertisement material' a composite supply of ‘service’, upholds AAR
West Bengal AAAR upholds AAR order clarifying that supply of printing trade advertising material qualifies ‘service’; Notes that Appellant provides.....

HC: Directs Nodal Officer to accept TRAN 1 on portal within due date or manually
Jharkhand HC disposes writ directing the Nodal officer to accept the TRAN 1 filed by petitioner on the portal within.....

HC: Directs access to GSTN for verifying TRAN-2 details in lieu of Petitioner’s representation
Madras HC holds that the Assistant Commissioner of Commercial Taxes (AC) may GSTN to seek access to GST Network where the Petitioners failed.....

HC: Finds detention to be justified, however, orders release upon furnishing of bank guarantee
Kerala HC finds the detention to be justified noting that the interstate transportation of the goods was carried out by dealers.....

HC: Writ petition does not survive where Respondent deferred assessment proceedings
Madras HC closes the writ petitions as the Respondent had deferred the adjudication proceedings initiated against the petitioner pursuant to.....

HC: Rejects bail application where petitioner created fake firms to facilitate claiming fraudulent ITC
Rajasthan HC rejects bail application of the petitioner who created fake firms to issue fake invoices to the tune of.....
.jpg)
HC: Invoices shall include GST component w.r.t. works executed after July 01, 2017
Karnataka HC holds that invoices w.r.t. works executed after July 01, 2017, shall include the GST component; Observes that petitioner was awarded.....

HC: Rejects bail application apprehending that applicant may tamper with evidence
Madhya Pradesh HC rejects bail application of applicant considering huge tax evasion and history of forgery and submission of fake.....

AAR: Supply of business consulting services along with duty credit scrips constitutes a mixed supply, taxable at 18%
Tamil Nadu AAR holds that applicant supplying duty credit scrips and supply of various services of data management, consultancy, legal.....

AAR: No ITC available for construction of Marriage hall used in furtherance of ‘renting’ business
Tamil Nadu AAR holds that no ITC is available against any goods/ services received by applicant for construction of Marriage.....

HC: Substantive IGST refund benefit during transitional phase not deniable for mere technical glitch
Delhi HC holds that the petitioner shall be entitled to the benefit of IGST refund on the goods exported by.....

AAR: 'Vouchers' not ‘actionable claims’, liable to GST as supply of ‘goods’
Tamil Nadu AAR holds that own closed Pre-paid Instruments (PPI’s) issued by the Applicant qualify as ‘vouchers’ as defined u/s.....

AAAR: Rules on classification of ‘Nicotine Polacriliex Lozenges’ used as stop smoking aids
Karnataka AAAR upholds AAR order, classifies ‘Nicotine Polacriliex Lozenge’ (NCT) under heading 38.24, covered under Sr. No. 97 of Schedule.....

AAAR: ‘Pooja oils’ classified under Tariff Heading 1518 00 39, Sl. No. 27 as ‘inedible mixture’, upholds AAR
Karnataka AAAR upholds the order of AAR which classified ‘Pooja Oil’ under Tariff Heading 1518, vide Sr. No. 27 under.....