News

HC: Dismisses writ, upholds order cancelling registration for alleged bill/invoice issuance absent supply of goods
Madhya Pradesh HC upholds order of Deputy Commissioner of State Tax as well as Appellate Authority in a writ petition.....

HC: Directs Revenue to release detained goods subject to furnishing of bank guarantee pending adjudication
Kerala HC directs Revenue to release seized goods on accepting bank guarantee (BG) pending adjudication proceedings under Section 129 of.....

HC: Upholds Single Judge order refusing putting any restraint on Bank Guarantee encashment
Kerala HC upholds Single Judge order, rejects assessee’s request to grant the interim relief to restrain encashment of Bank Guarantee.....

HC: Revokes cancellation of registration on account of non-filing of returns in time
Karnataka HC directs revocation of cancellation of registration in terms of section 30 of CGST Act for failure to furnish.....

HC: Right to transitional credit 'indefeasible', prescription of time-limit under Rule 117 'not mandatory'
Gujarat HC holds that due date contemplated under Rule 117 of CGST Rules, 2017 for purposes of claiming transitional credit.....

Gujarat HC commences hearing in writ petitions challenging IGST levy on 'ocean freight'
Gujarat HC begins hearing in batch of 33 writ petitions challenging the vires of Notifications No. 08/2017 -Integrated Tax (Rate).....

Madras HC allows credit transition of Education Cess, Secondary/ Higher Education Cess & KKC into GST
Madras HC allows writ petition of Sutherland Global that challenged Department's denial of credit of Education Cess, Secondary and Higher.....

HC : Gujarat HC's interim relief in writ challenging late fees u/s 47 for GSTR-3B filing
Gujarat HC grants interim relief in writ challenging imposition of late fees for late filing of GSTR-3B under Section 47.....
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AP HC grants interim stay on recovery of interest on transitioned Education Cesses
Andhra Pradesh HC grants interim stay on recovery of interest on Education Cess and Secondary Higher Education Cess carried forward.....

HC: No interest on delayed payment of tax qua ITC, disposes writ
Madras HC directs assessee to pay admitted liability without interest, finds that Revenue failed to respond to the assessee’s query.....

HC: Restrains Revenue from taking coercive action until correct rate of tax decided by management
Madhya Pradesh HC disposes writ in view of pending decision by the management of NTPC deciding the representation made by.....

HC: Directs Revenue to enable assessee to file TRAN-1 observing technical glitches, request ‘Policy’ review
Delhi HC directs Revenue to reopen the Portal and enable the assessee to file its TRAN-1 Form electronically or permit.....

HC: Withholding copy of seized documents without cogent reasons, prejudicial towards assessee
Bombay HC holds refusal to give copies of the documents seized under Panchama during search and seizure operations by Revenue.....

HC: Revenue to dispose registration amendment application else ruling to be pronounced in assessee’s favour
Bombay HC hears writ challenging non-disposal of application for amendment of registration in terms of Rule 9 of the CGST Rules; Observes that the application was filed on.....
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HC grants interim stay as writ challenges ITC recovery basis GSTR-2A and 3B mismatch
AP HC grants interim stay of proceedings in a writ challenging show cause notice (SCN) issued proposing recovery of ITC.....

AAR: Tarpaulin made from HDPE woven fabric not classifiable under CTH 6306
West Bengal AAR holds that HDPE woven fabric, impregnated, coated, covered or laminated, used for manufacturing Tarpaulin is not ‘textile.....

AAR: Complementary food for children containing 'Amylase' under Child Development Scheme, a ‘composite supply’
Tamil Nadu AAR holds that supply of nutritious weaning food to children through Department of Integrated Child Development Services (ICDS).....

AAR: Interest/late-fee relating to pre-GST period service, received post July 2017, liable to GST
Tamil Nadu AAR holds that amount received after July 01, 2017 towards interest, late fee and penalty for the delayed.....

AAR: Supplies of ‘Cattle-feed in cake form’ exempt from GST
Tamil Nadu AAR rules that the product ‘cattle feed in cake form’ manufactured by the applicant is classifiable under Chapter.....

AAR: Aerated drink ‘Fanta Fruity Orange’ classifiable as non-alcoholic beverage, taxable at 18%
Gujarat AAR classifies the product ‘Fanta Fruity Orange’ manufactured and supplied by the applicant Tariff Item 2202 99 90 as.....