News
NAA: Upholds profiteering against Builder/Developer, accepts DGAP's computation absent challenge by Respondent
NAA upholds profiteering u/s 171 of CGST Act for not passing benefit of additional ITC of 3.94% (4.08% - 0.14%).....
NAA: ITC benefit on actual, not presumed basis, required to be passed to flat-buyer
NAA upholds profiteering u/s 171 of CGST Act against Builder for not passing benefit of additional ITC of 3.09% (5.90%.....
AAR: IGST payable on ocean freight by importer irrespective of valuation methodology
Andhra Pradesh AAR holds that transportation of goods in a vessel from a non-taxable territory to taxable territory amounts to import.....
AAR: ‘Transmission/distribution of electricity exempt, however, ancillary services taxable
Andhra Pradesh AAR holds that transmission or distribution of electricity by an electricity transmission or distribution utility is exempted as.....
AAR: Denies concessional rate benefit w.r.t. works contract relating to electrical works/infrastructure undertaken for Govt. Entity
AP AAR holds that activity of applicant, engaged in business of execution of works contract relating to electrical works and.....
AAR: Turnkey contract w.r.t. High Voltage Distribution System, a works contract, taxable at 18%
AP AAR holds that composite contract undertaken by applicant, comprising of design, manufacture, test, deliver, install, complete and commission facilities.....
AAR: Rejects application w.r.t. interest applicability, being outside AAR’s purview
Andhra Pradesh AAR rejects application seeking advance ruling on the issue of applicability of interest for the intervening period for.....
HC: Dismisses writ challenging notifications assigning functions of proper officer under GST Act
HC dismisses writ petitions challenging constitutional validity of CBIC Circular dated July 05, 2017, assigning functions of 'Proper Officer' under.....
AAR: Rules on taxability of tobacco leaves including graded/butted/redried tobacco leaves
Andhra Pradesh AAR rules on taxability of tobacco leaves, graded/butted/redried tobacco leaves; Observes that the applicant is engaged in purchase of tobacco.....
AAR: Flavoured milk classifiable under HS code 2202, taxable at 12%
Andhra Pradesh AAR classifies flavoured milk as a ‘beverage containing milk’ under HS code 2202 9930 taxable at 12% GST(CGST.....
AAR: Construction activity undertaken for Govt. entity, intended for business/office use, taxable at 18%
Andhra Pradesh AAR holds that activity of construction of multi-storied office building for Andhra Pradesh State Financial Corporation (APSFC) is.....
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HC: Commissioner cannot allow 'indefinite'/'unlimited' TRAN-1 revision, however, matter open for Council's consideration
HC rejects prayer to allow filing a revised declaration in GST TRAN-1 or manually accept the same to enable the.....
HC: Allows acceptance of Petitioner’s TRAN 1 subject to conditions
Rajasthan HC disposes off the application directing the Revenue to permit the assessee to submit the GST TRAN 1 form,.....
HC: No mechanical detention of consignment where driver merely opts for alternate route
Kerala HC allows petitioner’s writ directing the Revenue to release goods and consignment upon the petitioner producing a copy of.....
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HC: Directs petitioner to prefer transitional ITC application before Nodal officer
Jharkhand HC disposes off the writ petitions for getting the transitional input tax credits, for which Form GST TRAN-I was.....
HC: Allows petition; Quashes order imposing deposit of balance demand
Karnataka HC allows the writ setting to aside the communication directing provisional attachment of the assessee’s bank account for period.....
HC: Directs Revenue to either permit rectification of TRAN 1 for credit distribution to branches
Kerala HC disposes of writ petition directing the Revenue to either permits the petitioner to file a rectified GST TRAN-1.....
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HC: Properties not found in searched premises, outside scope of officer’s powers
Gujarat HC stays order issued under the Rule 139(4) of Gujarat GST Rules and u/s 83 of GGST Act, 2017.....
HC: Quashes recovery proceedings being vitiated by retracted admission, resort to provisional attachment
Madras HC quashes recovery proceedings initiated straight-away u/s 79 based on retracted statement (w.r.t. credit availment basis fake invoices) while noting that.....
HC: Directs strict action against officers staying at assessee’s premises without 'authority of law'
Gujarat HC directs Commissioner to carry out a proper inquiry and submit a report on or before November 13, 2019.....