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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.....

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.....

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.....

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 @.....

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.....

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.....

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.....
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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.....

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.....

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.....

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.....

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.....

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......

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.....

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.....

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.....

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.....

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.....

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.....

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.....