News
NAA : No flaw in DGAP's profiteering computation for non-passing of commensurate ITC benefit by Builder
NAA upholds a case of profiteering u/s 171 of CGST Act observing that additional ITC to the tune of 3.51%.....
Hardcastle challenges ‘arbitrary’ notification prescribing lower rate but denying ITC for Restaurants
Gujarat HC issues notice in a writ petition filed by Hardcastle Restaurants (operating restaurants under McDonald’s brand name) challenging the.....
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HC: Refuses to allow advocate's presence while recording statement, modifies own order
Delhi HC modifies own order, holds that "presence of a lawyer cannot be allowed ...at the time of questioning or examination.....
HC: Quashes detention order/notice contrary to statutory requirements & Board's Circular, criticizes Revenue's approach
Gujarat HC quashes detention order passed u/s 129(1) and notices issued u/s 129(3) of CGST Act observing that both the documents.....
HC: Grants 3-month time to Revenue to re-open portal/allow manual filing, refers own order
Gauhati HC directs re-opening of the GST portal so as to enable the assessee to upload its Form GST TRAN-1.....
HC: Confiscation order to be kept in abeyance subject to deposit of tax amount
Allahabad HC disposes writ with an interim relief to petitioner stating that the order of confiscation shall remain in abeyance,.....
HC: Directs Revenue to release goods upon payment of stipulated amount
Gujarat HC directs petitioner to deposit tax and penalty to the tune of Rs. 51,084/- subject to which, Revenue shall.....
HC: Noting CENVAT credit loss, directs Revenue to reopen portal/allow manual filing of TRAN-1
Allahabad HC directs the Respondents to reopen the portal within two weeks in a writ seeking extension in time for.....
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HC: Upholds Competent Authority’s order cancelling registration absent cogent documentary evidence
Madhya Pradesh HC deems fit to cancel registration of the assessee in absence of cogent documentary evidence to prove that.....
HC: Stays order levying interest for delayed GSTR-3B returns
Jharkhand HC stays order levying interest to the tune of Rs. 19,59,721/- for filing the delayed GSTR-3B returns noting that.....
AAR: ‘Fusible Interlining cloth’ classifiable under Heading 5903, relies upon CBEC circular
West Bengal AAR classifies ‘fusible interlining cloth’, under Heading 5903 in Chapter 59 of the First Schedule of the Customs.....
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AAR: Consumer Goods supplied through PDS at price fixed by Govt., liable to GST
West Bengal AAR holds that applicant’s supply of goods such as biscuits/soaps, etc. earmarked ‘for PDS supply only’ to fair price shops/PDS.....
AAR: Warehoused goods supplied to foreign going vessels, not 'export', rectifies own order
West Bengal AAR revises own order, rules that supply of warehoused goods (i.e. stores) to the foreign going vessels as.....
AAR: Coal Beneficiation and Coal Transportation by GTA, being distinct supplies, taxable separately
Madhya Pradesh AAR holds that coal beneficiation (washing) falls under purview of SAC 9997 and transportation services by a GTA.....
HC: Allows Manager's bail in GST evasion alleged against firm, imposes conditions
Rajasthan HC allows bail application of Manager of a firm in respect of case alleging wrongful credit availment to the tune of.....
AAR: Advance ruling application not “maintainable” since matter already sub-judice before DGGI
Madhya Pradesh AAR rejects application in view of not being admissible in terms of first proviso to section 98 (2).....
AAR: Promotion of Research and Publishing of online research journal, not exempt as 'charitable activities'
Madhya Pradesh AAR holds that promotion of research and publishing of online research journal is not a ‘charitable activity’ contemplated.....
AAR: Contract-carriage services by non-AC buses for contractee’s students/staff, exempt
Madhya Pradesh AAR holds the contract carriage services for transportation of students and staff of the contractee’s Institute, by non-air.....
AAR: Utility vehicles designed predominantly for cargo/goods transport classifiable under Chapter 8704
Madhya Pradesh AAR classifies Utility Vehicles, predominantly designed for transportation of goods with a small space provided for carrying passenger.....
AAR: Supplies to Govt. Entity w.r.t. Power Project under consolidated contract not being ‘naturally bundled’, taxable individually
Madhya Pradesh AAR holds that work entrusted to the applicant by MP Power Generating Company Limited (MPPGCL), a Govt. entity,.....