News
HC: Issues notice in writ challenging denial of transition of credit in TRAN-2
P&H HC issues notice in a Writ Petition challenging Revenue’s denial to allow the Petitioner to transition credit in Form.....
AAAR: No abatement on preferential-location/car-parking charges realised separately from buyers, modifies AAR
WB AAAR modifies AAR order which held that service of construction of a dwelling unit in a residential complex, bundled.....
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Bombay HC indicates it'll remand back NAA's Hardcastle order, cites procedural violations
Bombay HC bench hearing writ petition filed by Hardcastle Restaurant (Petitioner operating restaurants under McDonald’s brand name), indicates that it.....
HC: Taxing provisions 'strictly' construable, refutes granting extension in return-filing period for assessment-order 'withdrawal'
Kerala HC refuses to grant extension in the period prescribed u/s 62(2) of CGST Act for filing a return for.....
HC: Nodal officer to resolve technical glitches arising out of taxpayer’s inadvertence
Karnataka HC quashes order passed by Revenue wherein request of the assessee to file revised Form GST TRAN-01 so as.....
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HC: Dismisses writ noting pendency of appeal against seizure order
Karnataka HC rejects writ petition filed by assessee seeking release of goods which are subject matter of appeal; Notes that.....
HC: Recovery/adjustment of ‘sanctioned refund claims’ where appeal filed and pre-deposit made, ‘improper’
Madras HC allows writ petition challenging order of rejection of refund claim noting that refund originally sanctioned were reversed as.....
HC: No law can extinguish right to ‘credit’, Directs Revenue to accept rectified TRAN-01 form
Delhi HC directs the Revenue to either open the online portal or enable the assessee to file rectified GST TRAN-01.....
HC: Quashes ‘unreasoned order’ rejecting refund claim, directs Revenue to grant ‘personal hearing’ opportunity
Delhi HC sets-aside order rejecting refund claim of the assessee stating that same has been passed without hearing the Petitioner and.....
NAA: Discount to home-buyers during slow-down not construable as passing ITC benefit, upholds profiteering
National Anti-Profiteering Authority (NAA) holds a builder guilty of profiteering u/s 171(1) of CGST Act, 2017 to the tune of.....
HC: Directs Nodal officer to expedite process for rectification in TRAN-1 filing
Karnataka HC directs Revenue to expedite the process of considering the recommendation of Nodal Officer to permit the assessee to.....
HC: Directs Petitioner to explain lapse in documents attached in writ challenging ‘minutes’ of Council meeting
Bombay HC directs the Petitioner to explain lapse committed as to the documents annexed in a writ challenging the decision.....
HC: Allows refund of IGST on zero-rated export despite grant of drawback
Kerala HC holds the assessee, an exporter, entitled for refund of IGST paid in cash despite the grant of drawback.....
HC: Rejects request for GST payment in instalments, absent supporting provision
P&H HC dismisses writ seeking quashing of the letter/recovery notice issued w.r.t deposit of GST for work executed and completed by.....
AAR: Rules on ITC apportionment on capital goods used for exempt-goods manufacture subsequently
West Bengal AAR rules on apportionment of ITC on capital goods when said goods initially used for production of taxable.....
AAR: Goods primarily intended to be used as parts of 'railway locomotives' classifiable under Heading 8607
West Bengal AAR rules that supply of goods primarily to be used as parts/components of railway locomotives are to be.....
AAR: 'Arranging' hotel accommodation taxable as 'support services', not as 'accommodation' or 'tour operator' service
West Bengal AAR holds arranging accommodation for clients in hotels as supply of service is classifiable under SAC 998552 while.....
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AAR: IGST payable under RCM by Government if services imported for business/commerce
Madhya Pradesh AAR holds that, IGST is payable under reverse charge mechanism if the service is imported for business or.....
AAR: Refutes to rule on GST rate applicable on sale of aircraft absent sufficient/conclusive information from applicant
Maharashtra AAR refuses to answer query pertaining to applicable rate of GST on sale of aircraft by a Non-scheduled Operator.....
AAR: TDS not applicable on conservancy/solid waste management services provided to Municipal Corporation
West Bengal AAR states that the applicant’s service of conservancy/solid waste management provided to Conservancy Department of Howrah Municipal Corporation.....