News
AAR: Setting up data-centres qualify as ‘Works Contract’, taxable at 18%
Karnataka AAR holds activity of setting up of data-centre constitutes a ‘works contract’ u/s 2(119) of CGST Act, 2017/Karnataka GST.....
AAR: Pass-through expenses excludible from ‘value’, Refutes ruling on co-ordination/supervision of clinical trial services for foreign affiliates
Karnataka AAR refuses to provide ruling on whether the co-ordination services provided by applicant, engaged in co-ordinating clinical trial services.....
HC: Roger Mathew (SC) decision has bearing on GSTAT constitution & Members appointment, directs consideration
Delhi HC directs Government and GST Council to consider formulation of appropriate amendments to CGST Act so that the provisions.....
NAA: Upholds profiteering allegation against developer; Accepts DGAP's determination of profiteered amount
NAA upholds case of profiteering against a developer (Respondent) for not passing on the benefit of additional ITC to flat.....
NAA: Profiteering, being function of "each" supply of goods/services, computable at 'invoice-level'
NAA upholds claim of profiteering against the builder for his project comprising of flats and shops noting that Respondent has.....
NAA: Rate-reduction benefit computable product-wise not at entity-level, upholds profiteering
NAA upholds case of profiteering on supply of ‘Sanitary napkins’ while observing that Respondent denied the benefit of rate reduction.....
NAA: Rejects objection to DGAP's profiteering computation methodology, directs Builder to pass benefit
NAA upholds claim of profiteering against builder for benefitting from additional benefit of ITC while directing payment of profiteered amount.....
NAA: Critizes Builder's attempt to derail investigation/delay proceedings, directs 'profiteering' amount payment
NAA upholds claim of profiteering for an amount of Rs. 2.47 crores (inclusive of GST) while finding no reason to refer.....
AAR: Land-development under JDA constitutes a 'supply of service’, not 'sale of land'
Karnataka AAR holds that the activities envisaged under the joint development agreement (JDA) between the applicant and the landowners amount.....
AAR: Rules on taxability of reagent/equipment supplied under PRC/RRC model
Karnataka AAR holds that applicant is not liable to GST under RRC model (Reagent Rental Placement Contracts) in respect of,.....
.jpeg)
HC: Arrest of CA/lawyer without corroborative evidence linking him with alleged offence, untenable
P&H HC holds that the arrest of CA or advocate should be avoided where such CA/advocate has filed returns or.....
.jpeg)
HC: Substantive right to claim credit not deniable for delay in filing revised TRAN-1
Gujarat HC directs the Revenue to either open the online portal so as to enable the assessee to again file.....
.jpg)
HC: Directs Nodal Officer to take prompt action and consider Petitioner's request for filing TRAN-1
Madras HC directs Principal Nodal Officer (Commissioner of CGST, Chennai North) to take appropriate action without loss of further time.....
HC: Revenue to seek instructions in case challenging constitutionality of GST provisions
Delhi HC directs Senior Standing Counsel appearing on behalf of the Revenue to seek instructions on whether the Department intends.....
HC: Issues notice in writ challenging restriction on unutilised ITC refund where drawback/IGST refund claimed
Gujarat HC issues notice to Attorney General, in a writ challenging vires of third proviso to Sec. 54(3) of CGST.....
HC: Directs CBIC to clarify on eligibility of credit carry-forward in GSTR-3B
Madras HC directs CBIC to file an affidavit specifying its decision regarding the issue whether credit carried forward in GSTR-3B.....
HC: Allows filing of TRAN-01 electronically or manually, follows Blue Bird Pure precedent
Delhi HC allows assessee’s petition and directs the Revenue to either open the online portal so as to enable the.....
HC: Delhi HC issues notice in writ challenging vires of blocked credit provisions
Delhi HC issues notice in writ petition challenging the constitutional validity of ‘blocked credit’ provision contained under Section 17 (5)(c).....
.jpeg)
HC: Mere long custody not a ground for Petitioner's release, dismisses bail application
P&H HC rejects bail application of the petitioner implicated for fraudulent availment and utilization of ITC of more than Rs. 19.50.....
HC: Grants anticipatory bail subject to reversal of ITC allegedly availed basis forged invoices
Jharkhand HC grants anticipatory bail to Petitioner for a period of one month from the date of surrender, subject to.....