News

HC : Criticises Revenue's wilful disobedience of Court's order, constitution/re-constitution of Refund Approval Committee
Delhi HC requires officer to explain the basis for constitution/re-constitution of Refund Approval Committee (RAC) and “how it can possibly supplant the.....

SC : Dismisses SLP against Telangana HC order denying bail against arrest order
SC dismisses assessee’s SLP against Telangana HC order denying bail in case of arrest ordered u/s 69 (1) of CGST.....

NAA : Upholds profiteering for not passing additional ITC benefit on sale of ready-to-move villa
National Anti-Profiteering Authority (NAA) upholds a case of profiteering in respect of sale of ready-to-move villa, holds that benefit of.....

HC : Dismisses PIL, goods sold to & from Duty-Free Shops, not liable to GST
HC dismisses PIL, holds that supply of goods either to or from Duty-Free Shops (DFS) located at arrival or departure.....
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NAA : Dismisses profiteering allegation against supplier of construction service w.r.t. apartment
National Anti-Profiteering Authority (NAA) dismisses case of profiteering against supply of construction service in respect of an apartment finding non-.....

NAA : Dismisses profiteering allegation against supplier of ‘affordable housing project’
National Anti-Profiteering Authority (NAA) dismisses application alleging profiteering u/s 171 of CGST Act 2017, by Respondent while noting that reduced.....
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HC : Grants interim relief, Directs release of vehicle/goods where tax and penalty stood deposited
Gujarat HC grants interim relief directing release of vehicle along with goods finding that the petitioner has already deposited tax.....

HC : Directs petitioner to represent before Council, Nodal officer for extending time for filing TRAN 1
Jharkhand HC directs the petitioner to prefer a representation before GST Council, New Delhi as also before the Nodal Officer of.....

HC : Issues notice in writ challenging Advance Authority order passed beyond 90 days
Gujarat HC issues notice to Revenue in writ challenging order of Authority of Advance Ruling (AAR) in the matter pertaining.....

Himachal Pradesh HC issues notice in writ challenging levy of IGST on ocean freight
Himachal Pradesh HC issues notice in writ challenging levy of IGST on ocean freight under reverse charge in terms of Notification 10/2017-.....
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HC : Transitional relief not deniable to taxpayer migrated post bifurcation of State of AP
HC allows transition of input tax credit balance under Telangana VAT Act to GST Act to petitioner, engaged in equipment.....
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HC : Directs authorities to consider Petitioner's plea for extending time-limit to file TRAN 1
Allahabad HC directs authorities to consider Petitioner’s plea to extend the time limit to file TRAN-1; Observes that the petitioner.....

HC : Direct GST authorities to open the portal enabling filing of TRAN-1, else accept manual submission
Allahabad HC directs Respondent to open the GST Portal before March 31, 2019 enabling the petitioner to file GST ITC-01.....

HC : Permits petitioner to file manual refund application, directs Revenue to pass reasoned order
Delhi HC disposes of the writ, permits the petitioner to file a refund application manually as per Rule 97 A;.....

HC : Directs release of goods/vehicle, noting irreparable damage caused due to detention
Allahabad HC directs release of vehicle/goods seized for not being accompanied by tax invoice and E-Way Bill, without any condition;.....

HC : Allows appeal against dismissal of writ petition challenging VAT assessment under GST regime
Kerala HC allows appeal against dismissal of writ petition by Single Judge challenging order of pre-assessment on the ground that.....

Delhi HC's notice while hearing Section 17(5) challenge w.r.t. 'blocked credit' for hotels
Delhi HC issues notice to Revenue while hearing Petitioner’s challenge to Section 17(5) of CGST Act, pertaining to blocked credits.....

HC : Reads down Section 17(5), extends ITC on inputs/services used for mall construction
Orissa HC extends credit on input materials/services used for construction of shopping malls against CGST/OGST payable on rent received from.....

AAR : Classifies commodity based on raw material as braided textile yarn under CTH 5607
Tamil Nadu AAR classifies braided textile yarns supplied by the applicant made of ‘Polypropylene Yarn’ under 56074900, made of ‘Other.....

AAR : Supply of metals parts of sprinkler system separately not covered under Entry 195
Rajasthan AAR holds that supply of metals parts of sprinkler system by the applicant exclusively meant for use in Sprinkler/.....