News
NAA: Electronics Mart guilty of not passing on 10% tax rate-reduction benefit on LED TVs
NAA holds Electronics Mart (Respondent) guilty of profiteering u/s 171(1) of the CGST Act, by not passing on the benefit.....
HC: Amendment proposed in writ-petition introducing an entirely different 'Cause of Action' impermissible
Sikkim HC rejects application seeking to insert amendments in writ petition under Order VI, Rule 17 read with section 151 of Code.....
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NAA: Highlights discrepancies in DGAP’s report alleging profiteering, directs further investigation into real-estate developer's claims
NAA directs further investigation into profiteering allegations of assessee’s affordable housing project, namely, ‘Laxmi Apartments’ in terms of Rule 133.....
HC: Sun-Pharma's refund-rejection of excess-tax paid without considering its stance violates 'natural-justice' principle
Sikkim HC sets-aside order rejecting refund claim passed by Appellate Authority in respect of excess payment of tax made by Assessee.....
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AAAR: Overturns AAR; 'Online-exam' satisfies criterion of ‘minimum human-intervention’ for OIDAR despite 'human-scorer' involvement
Karnataka AAAR sets aside AAR’s findings disqualifying classification of a Type-3 test offered by the Respondent (engaged in provision of.....
HC: Levying GST on by-products treating as consideration towards Paddy-milling "legally unsustainable"
AP HC sets aside Assessment Order including value of by-products i.e., broken rice, bran and husk as part of consideration for milling of.....
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Calcutta HC admits PIL over constitution of AAR/AAAR, seeks UOI’s response by Jan 22
Calcutta HC admits and issues notice in Public Interest Litigation (PIL) filed by Petitioner, a Chartered Accountant, assailing constitution of West.....
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SC: Copy of SC ruling upholding constitutional validity of Tribunal Rules, 2020 with modifications
Copy of SC ruling upholding constitutional validity of Tribunal Rules, 2020 with modifications: SC.....
HC: Goods-detention for mis-match in value shown in job-work invoice and e-way bill 'unjustified'
Kerala HC allows release of goods & vehicle detained on account of mis-match in value of goods (HR plates) transported,.....
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Calcutta HC issues notice in petition challenging constitutionality of 'blocked-credit'/'ITC' provisions
Calcutta HC issues notice in writ petition challenging constitutional validity of section 16 (4) and section 17 (5) of the.....
NAA: Instructs builder to pass additional ITC-benefit to homebuyers, GST chargeability outside NAA’s mandate
NAA upholds profiteering allegation in respect of purchase of flats in Respondent’s project on being satisfied that it has not passed.....
NAA: Raps Subway franchisee for "abysmally" failing to cooperate, directs reinvestigation
NAA holds that Respondent (Subway’s Franchisee) has only been seeking one extension after other and has been avoiding the submission.....
HC: New procedure prescribed for postal-export inapplicable retrospectively, quashes refund-denial
Delhi HC observes that Circular No. 14/2018-Customs dated June 04, 2018 [procedure for e-commerce export through Foreign Post Office (FPO)].....
HC: Sets-aside 'Garnishee Notice' issued without hearing, cites violation of 'natural-justice' principle
AP HC sets-aside Garnishee Notice issued without hearing, remarks that “initiating recovery proceedings even before the period given for filing.....
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NAA: Holds P&G Group guilty with warning - “Anti-profiteering provisions bound to remain...”
NAA upholds Rs. 241 crores profiteering against P&G Group in respect of its 3 subsidiaries (i) Procter & Gamble Home.....
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HC: Orders to deposit principal profiteered amount, stays interest, penalty & further investigation
Delhi HC issues notice in writ petition filed challenging the order of National Anti-Profiteering Authority (NAA) booking Petitioner for profiteering.....
HC: Quashes SCN for violation of natural justice principles, remands matter for fresh consideration
Patna HC quashes and sets-aside order passed by Deputy Commissioner, SGST in view of manner of issuance of order holding.....
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HC: Criminal trial for offences u/s 132 of GST act and arrest lack constitutional backing, grants bail
P&H HC grants bail to Petitioner accused for alleged GST evasion holding that the he is not required for further.....
HC: Directs Revenue to accept Assessee’s TRAN-1, give ITC of over Rs. 10 lakh
Bombay HC directs Revenue to accept TRAN-1 filed by Assessee and to give due credit to the ITC of Rs.10,11,913.....
HC: Allows benefit of ITC, denial merely on technical grounds, “travesty of justice"
Bombay HC finds Petitioner eligible for Input Tax Credit (ITC) amounting to Rs. 78 Lakhs (approx.) as validated by Revenue;.....