News

AAAR: Reverses AAR, ground clearance in laden condition relevant for “Compensation Cess Rate Notification"
Maharashtra AAAR holds ruling by AAR as ‘arbitrary and ungrounded’, holds that for the purpose of compensation cess @ 22%.....

AAAR: ‘Registration fees’, not ‘membership fees’ charged by 'Club' leviable to GST, modifies original order
Maharashtra AAAR modifies own order, clarifies that the membership fee collected by the Respondent (Club) from its members shall not.....

AAAR: Sets aside AAR ruling on GST implications on Investment Advisory and Management fees, being outside jurisdiction
Maharashtra AAAR sets aside AAR ruling, holds that no ruling can be pronounced w.r.t. taxability of Investment Advisory and Management.....

AAAR: Disallows ITC w.r.t. pipeline constructed for re-gasified LNG transportation, contextual meaning prevails over literal meaning
Maharashtra AAAR disallows ITC of GST paid on goods and services used for construction of tie-in pipeline intended for transportation of.....

AAR : Reimbursement of additional/scheme discount offered by distributor under Principal's instructions, taxable
Kerala AAR holds that, additional/scheme discount given as per directions of Principal Company to dealers by the applicant, an authorised.....

AAAR : AAR ruling obtained by 'Natural ice-cream' franchisee sans disclosure of DGGI investigation 'void ab-initio'
Maharashtra AAAR holds order of AAR passed in case of Natural ice-cream franchisee as void ab-initio being “vitiated by the.....

HC : Proposes meeting with GSTN-CEO, CBIC Member to address stakeholders' grievances regarding GST system
Delhi HC directs Revenue to issue necessary circulars and notifications, or carry out appropriate changes in the portal without any.....

HC: Directs release of vehicle detained for expiry of E-way Bill upon furnishing bank guarantee
Kerala HC directs release of vehicle and consignment on furnishing of bank guarantee and directs Revenue to complete the adjudication.....

HC: Directs release of intercepted vehicle, subject to payment of stipulated fine, issues notice
Gujarat HC issues notice to Revenue, grants ad-interim relief by way of a direction to release the truck upon payment.....

HC: Directs release of machine transported back to job-worker’s premises upon payment of fine
Gujarat HC grants ad-interim relief, directing the release of the truck along with the goods contained therein upon deposit of.....
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HC: Directs release of vehicle and goods absent any discrepancy found post inspection/verification
Gujarat HC allows petitioner’s writ directing the Revenue to release the conveyance and goods detained u/s 129(1) of CGST Act,.....

HC: Revenue to pay costs where attachment made without authority of law
Gujarat HC imposes costs of Rs 10,000 on Revenue, holds that order passed for provisional attachment of assessee’s bank account was.....

HC: Directs Revenue to withdraw bank attachment and unblock credit absent legal authority
Gujarat HC directs withdrawal of the attachment of the bank account of the assessee and unblocking of the credit of.....

HC: Directs release of tax paid goods even though e-way bill was not generated
Gujarat HC directs release of conveyance as ad interim relief which was intercepted in absence of e-way bill; Finds that.....

HC: Directs release of bank account and unblocking of credit available in electronic ledger
Gujarat HC directs Revenue to release the attachment of the bank account of the petitioner and unblock the credit of.....

Permits filing or revising TRAN-01 by Nov 30; Pre-GST un-utilized credit a ‘vested right’
Punjab and Haryana HC allows a batch of 102 writ petitions, directs Revenue to permit Petitioners to file or revise.....

AAR: Work on small hydro-electric project on existing dam, not eligible for concessional rate
Kerala AAR holds that works contract services provided to Kerala State Electricity Board Limited (KSEBL), pursuant to Work Order, are.....

AAR: Products used for rubber tapping in rubber plantation exempt as agricultural implements
Kerala AAR holds that the products spout, cup holder and latex collection cup are agricultural implements exclusively used for rubber.....

AAR: Rules on classification of goldsmith services like quality testing, certification of gold ornaments
Kerala AAR holds that services of quality testing and certification process of gold ornaments are covered under Service Classification Code.....

HC: Allows credit transition for cesses into GST regime absent express stipulation for lapse
Madras HC allows assessee's writ petition, holds that assessee can carry forward accumulated credit of Education Cess (EC), Secondary and.....