News
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HC: Directs release subject to deposit towards tax/penalty, e-way bill inadvertently not furnished
Gujarat HC partly allows the petition, while directing to the assessee to deposit an amount towards tax and penalty while directing.....
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HC: Upholds order imposing Rs. 1 Crore deposit as bail condition, no interference warranted
Allahabad HC dismisses petition filed for quashing orders directing deposit of Rs. 1 Crore pursuant to the bail condition imposed,.....

HC: Writ ‘premature’, Directs authority to pass speaking order w.r.t. seized perishable goods
Karnataka HC directs the authority to pass a speaking order and to communicate the same at the earliest since seized.....
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HC: Directs Revenue to expeditiously dispose representation as to lifting of provisional bank a/c attachment
Madras HC disposes writ directing the Revenue to dispose of the petitioner’s representation as to the lifting of the provisional.....

HC: Directs verification of corrected claims projected in manual returns in writ challenging common portal mechanism
P&H HC directs Revenue to verify the corrected claims as projected in the manual annual returns by the assessee in.....

AAAR: Quashes AAR ruling, question involving ‘place of supply’ outside Authority’s jurisdiction
Maharashtra AAAR quashes ruling of AAR declaring services provided by appellant to overseas Principal as “intermediary services” liable to IGST.....

AAAR: Royalty paid to Govt. for mining lease service taxable at 18% GST under RCM
Odisha AAAR holds that royalty paid to Govt. for mining lease service for the period July 2017 to December 2018.....

NAA: Dismisses profiteering allegation against Hindustani Music Book supplier, however, non-mention of HSN code requires examination
NAA dismisses a case of profiteering against the supplier of a book titled “Ragas in Hindustani Music: Conceptual Aspects (without cassette)”,.....

NAA: Accepts DGAP’s investigation report, directs refund of additional ITC benefit to house buyers
NAA upholds claim of profiteering against builder/developer u/s Rule 133 (3) (a) of the CGST Rules directing the Respondents to.....

Revised Copy of Madras HC ruling allowing credit transition of Education Cess & KKC into GST
Madras HC revises earlier order dated September 05, 2019 allowing transitional credit of Education Cess, Secondary/Higher Education Cess and Krishi.....

NAA: Builder's commercial discount inconsequential for additional ITC benefit determination, upholds profiteering
NAA upholds claim of profiteering against Builder/Developer for not passing benefit of additional ITC of 5.99% post GST implementation to.....

HC: Disposes writ, Directs filing of application under Section 76(2) to release seized goods
Gujarat HC disposes of writ with a liberty to the writ applicant to make appropriate application under section 76(6) of.....

HC: Levy of interest for non-payment due to technical glitches subject to I.T. Grievance Redressal Committee decision
Madras HC disposes of writ petition filed challenging levy of interest by the Department because of non-payment of tax due.....

HC: Directs impleadment of GSTN as a party-in-dispute involving amendment of authorized signatory
Delhi HC directs impleadment of GSTN as a party to the dispute for resolving the grievance of the assessee relating.....

HC: Directs release of vehicle/goods on petitioner’s undertaking to deposit balance dues
Gujarat HC grants ad-interim relief directing the Respondents to release the vehicle along with the goods contained therein, subject to.....

HC: Reprimands Revenue for acting “without authority of law”, orders release of vehicle/goods
Gujarat HC quashes seizure order in respect of Petitioner’s car and mobile phone on account of various deficiencies in the.....
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HC: Restrains Revenue from taking coercive steps until Tribunal is constituted/functional
Bombay HC restrains the Revenue from taking any coercive steps for recovery of dues from the Petitioner, until the time.....

Gujarat HC's notice in writ challenging vires of blocked credit provisions
Gujarat HC issues notice to Revenue in a writ challenging vires of Sec. 17(5)(c) and Sec. 17(5)(d) of CGST Act,.....

AAAR: Sets aside ruling passed by AAR w.r.t. GST implications on photography services rendered outside India
Maharashtra AAAR sets-aside AAR ruling, holding that no ruling can be pronounced w.r.t. place of supply for rendering photography services.....

AAAR: Determination of 'Place of supply' beyond AAR's purview, sets-aside ruling on GST implications w.r.t. Inter-company Service Agreement
Maharashtra AAAR sets aside ruling of AAR which observed that administrative & support services provided under Master Service Agreement (Intercompany Service.....