News

HC: Disposes petition, allows Assessee to challenge fraudulent ITC availment charges
Delhi HC disposes of petition with liberty to the Assessee to challenge the two letters of Revenue, on Assessee’s plea.....

HC: Upholds recovery initiation by CGST officers, directs Petitioner to avail alternate remedy
Kerala HC refuses to interfere with order passed under section 74 of the CGST Act while clarifying that for challenging.....

HC: Disposes writ in view of CBIC’s clarification on recovery of interest proceedings
Delhi HC disposes of a writ petition, with a finding that “….grievance of the Petitioner no longer survives….in accordance with the.....

HC: “Apprehension of contracting COVID-19” no basis for stalling tax-evasion investigation
Delhi HC refuses to interfere with the investigation process of DGGSTI in view of past non-cooperative conduct of the Petitioner.....

HC: Uploading SCN on Revenue's website a statutory mandate, directs Dept. to follow 'procedure prescribed'
Madhya Pradesh HC strikes down demand for non-observance by Revenue of statutory procedure prescribed for communicating show-cause notice (SCN)/order under Rule.....

AAR: No GST on consideration towards sale of flats received under JDA with Developer post CC-issuance
Karnataka AAR holds that the amounts received by the Applicant (Property-Owner) in respect of sale of its share of flats.....

Time-limit restriction for availing ITC basis GSTR-3B/annual-return u/s 16(4) challenged before Calcutta HC
Calcutta HC issues notice in writ challenging the denial of ITC when not taken within due-date of furnishing return u/s 39 of.....

HC: Highlighting 'seminal principle of fair play', directs fresh consideration of vehicle-detention matter
Karnataka HC quashes detention made on account of non-generation of e-way bills before commencement of movement of vehicle for transportation of hand-held.....

AAAR : Micafungin Sodium sold by Biocon DTA for Injection, subject to concessional GST rate at 5%
Karnataka AAAR sets aside AAR’s findings, holding that the sale of ‘Micafungin Sodium’ by DTA unit of Appellant (Biocon Ltd.).....

SC to examine aspect of bank-attachment release pending investigation-completion, keeps HC-order in abeyance
SC (3-Judge Bench) hears SLP filed by Union of India assailing Gujarat HC’s finding that in the absence of pendency.....

AAAR: Society/Clubs’s activities constitute ‘supply’, liable to GST, ‘Mutuality Principle’ inapplicable; Affirms AAR
Maharashtra AAAR upholds AAR order and finds that various sorts of activities undertaken by Appellant like management, maintenance, administration of.....

AAAR: 'Maintenance & Repair service' by 'foreign-entity' constitutes import, taxable under reverse-charge, modifies AAR
West Bengal AAAR modifies AAR order, holds that supply of service by Appellant (based outside India) to Bharat Coking Coal.....

HC: Tax demand, detention of assessee’s goods & vehicle for ‘small documentation defect’, arbitrary
Telangana HC finds the demand of tax by detaining goods and vehicle of assessee raised by Revenue, on the ground.....

AAR: ITC admissible on motor-vehicles 'leased' to customers
Haryana AAR allows ITC on motor-vehicles to Applicant, engaged in business of providing motor-vehicles on operating lease to its customers,.....

Rejects anticipatory-bail for accused alleged of tax evasion by conniving with Officials
P&H HC dismisses plea for anticipatory bail of an accused allegedly involved in tax evasion, in connivance with Excise and.....
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'Sanofi Healthcare' challenges refund rejection orders to tune of Rs.15 crores before Telangana HC
Telangana HC issues notice to Revenue in writs challenging rejection of refund of around Rs. 15 crores towards ITC; Petitioner,.....

NAA: Builder guilty of profiteering, for not passing additional ITC benefit to buyers
NAA upholds allegations of profiteering to the tune of Rs. 1.9 Crores (approx.) in respect of the purchase of flats.....

NAA: Holds Real Estate Developer responsible for profiteering; Drops penalty-proceedings, given prospective applicability
NAA holds that the Respondent (a Real Estate Developer) indulged in profiteering, by not passing on additional ITC to flat.....

AAR: Land reclamation by Solid Waste Management through Bio-Mining process classifiable under SAC 9994
Tamil Nadu AAR holds that the service of "Solid Waste Management-Revamping of Existing Dumped Garbage in Compost Yards by Bio-Mining.....

AAR: Manufactured betel nut 'Nizam Pakku' subject to 12% GST
Tamil Nadu AAR holds that ‘Nizam Pakku’ traded by Applicant is classifiable under Chapter 08028090 of the Customs Tariff Act.....