News
SC to determine taxability of electricity transmission/distribution 'related services', admits Revenue's SLP
SC admits Revenue’s SLP against order passed by Gujarat HC which struck down Circular No.34/8/2018-GST dated March 1, 2018 stipulating that activities.....
SC: Grants interim relief pursuant to SLP challenging Sec 132 invocation without assessment
SC grants interim stay pursuant to SLP challenging invocation of Sec 132 of CGST Act, 2017 to raise Rs. 19.....
HC: Directs release of detained goods, adequate security a prerequisite
Allahabad HC disposes writ petition while directing release of goods seized upon furnishing of a security in form of bank.....
HC: Quashes Revenue's action of attaching Petitioner's bank accounts without ‘authority of law’
Bombay HC holds that the action of Revenue freezing and attachment of two bank accounts of assessee is arbitrary and.....
HC: Patna HC's notice to Revenue in writ challenging 'Net ITC' definition under Rule 89 (5)
Patna HC hears writ challenging Explanation (a) to Rule 89 (5) of Bihar GST Rules, 2017 which denies refund of unutilized.....
HC: Upholds constitutionality of Maharashtra GST Savings Act to initiate investigation under MVAT Act
Bombay HC dismisses writ petition filed by assessee, a Non-Banking Finance Company challenging investigation initiated under provisions of Maharashtra Value Added.....
HC : Directs Revenue to allow petitioner to make fresh TRAN-1 application
Gujarat HC directs Revenue to allow petitioners to make a fresh application for GST TRAN-I; Notes petitioner’s grievance that while.....
HC : Directs Revenue to verify credit availed by petitioner and issue certificate
Gujarat HC directs Revenue to verify the credit availed by the petitioner and issue a certificate in this regard; Finds.....
HC: Directs Revenue to file affidavit in response to assessee’s claim for refund of Rs. 923 crores ‘excess duty’ paid
Delhi HC directs Revenue to file affidavit in response to assessee's grievance in respect of formulation of a mechanism under which.....
HC: Citing technical errors/glitches, directs ‘portal’ opening to file TRAN-01 or accept manual return
Delhi HC directs Revenue to either open the portal enabling assessee to file TRAN-01 and in case of failure to.....
HC: Denial of ITC refund on ‘input services’ under ‘inverted duty structure’ challenged
Gujarat HC issues notice in writ petition challenging Rule 89 (5) of the Central Goods and Services Tax (CGST) Rules,.....
AAR: Cost of ‘Tools’ supplied FOC by OEM/customer not includible in value of ‘parts’ manufactured by applicant
Karnataka AAR holds that the cost of Injection moulds (tools) supplied by the OEM/customer on Free of Cost (FOC) basis,.....
AAR: 'Submersible pumps' along with installation, etc. taxable as ‘composite supply’ of goods
Karnataka AAR holds that supply of submersible pump sets/accessories and the installation, electrification and energisation of same in already drilled.....
AAR: Developer/Builder liable to GST on ‘construction service’ provided to land owner in lieu of development rights
Karnataka AAR holds that GST is payable towards work executed under Joint Development Agreement (JDA) on land owner's portion for an.....
AAR: Rules on applicability of GST on ‘flats completed partially’ as on appointed date
Karnataka AAR rules on applicability of GST in respect of partially completed flats constructed under Joint Development Agreement (JDA) under.....
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HC: Quashes Notification/Circular denying accumulated ITC refund upto July 2018 to textile industry
Gujarat HC quashes Notification No. 20/2018 dated July 26, 2018 and Circular No. 56/30/2018-GST dated August 24, 2018 to the.....
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AAAR : Supply of food at ‘occasional events’ conducted in club's premises, taxable at 18%
West Bengal AAAR modifies order of AAR, holds that supply of food at events such as get-togethers and parties hosted by members in the club.....
AAR: Amount received by registered society for improving infrastructure in villages not in nature of grant-in-aid, liable to GST
Delhi AAR rules that the amount received by applicant (a registered society) from Agriculture Insurance Company of India Ltd. (AICL).....
AAR: ‘Hotel accommodation’ service supplied as agent to exclude value of hotel accommodation, subject to satisfaction of “pure agent” condition
Delhi AAR holds that value of ‘hotel accommodation’ cannot be added to value of main service of booking of hotel.....
AAAR: Brewing, Bottling and Packaging of alcoholic liquor liable to tax as ‘job-work’, upholds AAR
Maharashtra AAAR upholds AAR order that activities performed by Privilege Industries Ltd. (PIL) of brewing, bottling and packaging the goods belonging.....