News
AAAR: Unadjusted part of Mobilization advance received as on July 01 taxable under GST
West Bengal AAAR upholds AAR order which held that appellant is deemed to have supplied works-contract service to Kolkata Metro.....
NAA: Upholds DGAP’s jurisdiction to probe violations by investigating offence noticed during investigation
NAA upholds claim of profiteering u/s 171 of CGST Act, 2017 while rejecting the contention of the Respondent that no.....
AAR: Rules on classification of baked food preparations made of flour & containing chicken
West Bengal AAR holds that baked food preparations made of flour and containing chicken cannot be classified under HSN 1601;.....
AAR: Supply of mixes and dough for preparation of biscuits and other bakers' wares classifiable under Heading 1901
West Bengal AAR holds that supply of mixture and dough of wheat flour, sugar and water cut into specific shape,.....
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AAR: Printing of ‘Directory’ along-with marketing of advertisement space for Club constitutes a ‘mixed supply’
West Bengal AAR holds that supply to the Club of printing service (SAC 998912) (i.e. printing the ‘Directory of Members,2020’).....
AAR: Holds ITC restrictions u/s 17(5)(c)(d) as not applicable where output is ‘works-contract’ service
Andhra Pradesh AAR holds that the applicant as eligible for Input Tax Credit (ITC) of GST paid on goods and.....
AAR: Rejects application relating to place of supply for being outside advance authority purview
Karnataka AAR rejects application of applicant seeking advance ruling as to whether the portfolio management services being provided by them.....
AAR: Rejects application seeking to know whether registration should be surrendered
Maharashtra AAR rejects the application of applicant being a registered charitable trust seeking to know whether registration under GST should.....
AAR: Rejects application w.r.t. supply not undertaken by applicant, being outside purview
Maharashtra AAR rejects application of advance ruling w.r.t. liability of GST on scrap generated from labour job at vendors’ place;.....
HC: Lays down general principles for detention and confiscation, stresses on educating assessee
Gujarat HC lays down general principles with regard to applicability of Sections 129 and 130 of CGST Act in writ.....
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HC: Denies bail to Chartered Accountant accused of facilitating fake GST invoices
Calcutta HC rejects bail petition of a Chartered Accountant arrested in June 2019 for allegedly being involved in the business.....
NAA: Holds Johnson & Johnson guilty of Rs. 230 crores profiteering, price-increase & rate-reduction 'cannot coincide'
NAA upholds the case of profiteering to the tune of Rs. 230 crores (approx.) against Johnson & Johnson for not passing benefit.....
Round 2 at Bombay HC as Hardcastle challenges absence of due process in NAA proceedings
Pursuant to Bombay HC setting-aside the earlier NAA order against Hardcastle (Petitioner operating restaurants under McDonald’s brand name) and subsequent,.....
HC: Assessee cannot suffer for system inefficiency, grants partial ITC refund on exports
Delhi HC grants partial refund of ITC paid in cash noting that assessee had to pay the tax as it could.....
HC: GST levy on rentals paid by Duty-Free Shop to AAI challenged before Madras HC
Madras HC to hear a writ challenging levy of GST on rentals paid by Duty Free Shop (DFS) to Airport Authority.....
HC: No relief to bidder on account of GST, insists to speculate change in tax-environment
Kerala HC holds the Petitioner not entitled to any relief under the tender on account of introduction of GST noting.....
NAA: Upholds profiteering, PLC & other charges, separately charged, not includible in 'sale consideration'
NAA upholds a case of profiteering against Builder or not passing benefit of additional ITC of 5.42% (6.89% - 1.47%) of.....
HC: Following Adfert Technologies case, permits filing revised TRAN-01 to claim pre-GST credit
P&H HC permits/allows modification of Form TRAN-01 by December 31, 2019 where Petitioner could not upload the details of un-utilized.....
HC: Directs authority to give opportunity of being heard; Intimation letter demanding interest construable as SCN
Jharkhand HC directs the adjudicating authority to give a reasonable opportunity to the Petitioner for being heard, observing that prior.....
HC: Upholds validity of SCN issued to recover amount wrongly carried forward in TRAN-1
Delhi HC dismisses assessee’s petition upholding the validity of Substantive SCN to show cause as to why the amount allegedly.....