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%.....

Nov 07,2019

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.....

Nov 07,2019

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.....

Nov 07,2019

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.....

Nov 07,2019

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.....

Nov 07,2019

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.....

Nov 06,2019

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.....

Nov 06,2019

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.....

Nov 06,2019

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.....

Nov 06,2019

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.....

Nov 06,2019

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,.....

Nov 06,2019

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.....

Nov 05,2019

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.....

Nov 05,2019

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.....

Nov 05,2019

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.....

Nov 05,2019

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.....

Nov 05,2019

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.....

Nov 05,2019

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.....

Nov 05,2019

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.....

Nov 05,2019

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.....

Nov 04,2019

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