News

HC: Dismisses bail application considering seriousness of offence in circular trading matter

Rajasthan HC dismisses bail application filed for alleged offence committed under Section 132 (1) (b) (c) & (d) of the.....

Dec 18,2019

HC: Directs Chairman & CEO, GSTN to ensure redressal of grievances, till the constitution of Public Grievance Committee

Delhi HC directs that the Chairman and the CEO, GSTN shall be responsible to monitor, and ensure the redressal of.....

Dec 18,2019

Delhi HC to hear challenge to Rule 36(4) making ITC availment contingent upon supplier's compliance

Delhi HC issues notice in a writ petition challenging Rule 36(4) which restricts ITC upto 20% of value of invoices.....

Dec 17,2019

NAA: Upholds profiteering, validates DGAP’s computation of additional ITC claimed

NAA upholds claim of profiteering u/s 171 of the CGST Act amounting to Rs. 97 Lakhs (approx.) (including GST @.....

Dec 17,2019

NAA: ‘Mathematical methodology’ cannot be a set formulae, upholds profiteering claim for non-passing additional ITC benefit post-GST

NAA upholds profiteering u/s 171 of the CGST Act while holding that additional ITC of 4.77% totalling to Rs. 2.69.....

Dec 17,2019

NAA: Holds Builder guilty of profiteering, investigation agency not obligated to hear Respondent

NAA upholds case of profiteering against for contravening the provisions of Section 171 of the CGST Act, finds that ITC.....

Dec 17,2019

NAA: ITC benefit computable for 'whole project', for 'every buyer', upholds DGAP's mathematical methodology/computation

NAA upholds a case of profiteering for non-passing of benefit of ITC by way of commensurate reduction in the price.....

Dec 16,2019

Litigation Tracker: Press release linking ITC availment due date with GSTR-3B challenged before SC

SC issues notice in SLP filed by Revenue assailing Gujarat HC order which deems Press Release dated October 18, 2018.....

Dec 16,2019

HC: Quashes seizure order citing non-applicability of e-way bill to inter-state sale pre April 2018

Allahabad HC quashes show-cause notice (SCN) dated December 10, 2017 along-with seizure order dated December 20, 2017 in a writ.....

Dec 13,2019

HC: Detention/Seizure by police authorities without following procedure under GST/Customs Act, unsustainable

Gauhati HC modifies the order of  Single Judge holding that seizure of areca nuts and the trucks by the police.....

Dec 13,2019

NAA: Nestle's methodology for passing on GST reduction, arbitrary; Upholds Rs.90 Cr profiteering allegation

National Anti-Profiteering Authority upholds a case of profiteering u/s 171 of CGST Act, 2017 against Respondent-manufacturer, a subsidiary of Nestle.....

Dec 12,2019

NAA: Profiteering to be considered from 'prism' of consumer, rejects 'pan-India' computation plea

NAA upholds a case of profiteering on supply of “Washing Machine”, rejecting Respondent’s plea that computation of profiteering should be.....

Dec 12,2019

NAA: Holds Nestle's methodology for passing on GST reduction, arbitrary; Upholds Rs.90 Cr profiteering allegation

National Anti-Profiteering Authority upholds case of profiteering against the FMCG Giant Nestle India Ltd, determining the profiteered amount at Rs......

Dec 11,2019

NCLT: Allows Corporate Debtor to submit post-insolvency initiation GST returns before clearing past dues

NCLT directs the Asst. Commissioner (ST) & Ors. (‘Respondents’) to allow Kiran Global Chem Ltd. (‘Corporate Debtor’) to access its.....

Dec 11,2019

HC: Upholds recovery proceedings initiated against tenants for GSTR-3B default by assessee, dismisses writ

HC dismisses challenge to notice/demand order issued to tenants of property for initiating recovery on account of tax, cess, interest.....

Dec 11,2019

HC: Samsung India challenges 'GST recovery' & 'advertisement fee' levy by Municipal Corporation

Madhya Pradesh HC (Indore Bench) issues notice in a writ challenging levy of 'advertisement fee' and recovery of GST by.....

Dec 11,2019

NAA: Pre-GST 'transitional credit' carried forward post-GST in Form TRAN-1 'not a new credit'

NAA upholds case of profiteering against a builder for his project “The Celest” for contravening Section 171 of CGST Act.....

Dec 10,2019

HC: Directs Revenue to allow filing TRAN 1 noting that Petitioner’s own system was down

Calcutta HC allows writ, directs Revenue to allow petitioner to file GST TRAN-1 form to enable him to obtain credit.....

Dec 09,2019

HC: Directs Corporation to release entire payment for work along with interest where completion certificate stands issued

Punjab and Haryana HC disposes writ directing the Respondent-Corporation to release the entire payment for the work along with interest.....

Dec 09,2019

HC: Allows filing of revised TRAN-1 observing clerical error resulting in short claim of credit

Calcutta HC allows petitioner to file revised GST TRAN - 1 form up to December 31, 2019 clarifying that Revenue’s.....

Dec 09,2019

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