News

NAA : Finds no profiteering against ‘Courier Service’ provider where tax-rate increased post GST
NAA dismisses case of profiteering finding no reduction in rate of tax on supply of ‘Courier Service’ after GST implementation;.....

NAA : Upholds profiteering against ‘glass’ supplier where cum-tax price remained same despite rate reduction
NAA confirms case of profiteering against supply of ‘Glass for GT 03-RO Gas Stove’ observing that the base price of the.....

AAR: Construction bundled with other services constitutes ‘Composite supply’, taxable under GST
West Bengal AAR holds that provision of service of construction of a dwelling unit in a residential complex, bundled with.....

Madras HC's notice in writ challenging service tax order passed under DGGSTI's SCN
Madras HC issues notice to Revenue in writ challenging service tax order of Principal Commissioner of CGST & Central Excise.....

HC : Quashes freezing of bank accounts by Revenue, directs petitioner to join investigation proceedings
Delhi HC quashes notices issued to freeze petitioner’s bank account by Revenue to enquire into allegations of bogus addresses for.....

HC : Directs Nodal officer to redress the technical glitch in filing FORM GST TRAN 2
Karnataka HC directs Nodal Officer to redress the grievance of the petitioner in accordance with law to enable it to.....

HC : Absent reasoned order, directs release of imported goods detained for non-compliance with E-way Bill (Part B)
Gujarat HC directs the release of vehicle along with the imported goods, perishable in nature, subject to furnishing of bond;.....

HC : Dismisses writ where ITC was availed basis fictitious sale invoices, imposes cost
Rajasthan HC dismisses writ seeking quashing summons/coercive action where the petitioner and its sister concerns availed ITC to the tune.....

NAA : Dismisses profiteering allegation against 'ply' supplier absent increase in base-price post-GST
National Anti-Profiteering Authority (NAA) dismisses case of profiteering against Mak Plywood Industries Pvt. Ltd. in respect of supply of “BWP.....

HC : Jharkhand HC issues notice to Revenue, admits challenge to transition of Education Cess credit
Jharkhand HC issues notice to Revenue in writ petition filed challenging vires of Section 28 of CGST Amendment Act, 2018.....

HC : Rejects anticipatory bail application for alleged offence of circular trading & false E-way bills
HC rejects anticipatory bail petitions in respect of alleged offence punishable u/s 132 of CGST Act, 2017, while noticing that.....

AAR : Supply of ‘LED dimmable street light system to PMC not 'works contract', taxable at 12%
Maharashtra AAR holds that Applicant's contract with Pune Municipal Corporation (PMC) for supply of LED dimmable street lights and fixtures,.....

AAR : Classifies imported product ‘Ready to Cook Popcorn Remix’ under HSN 20081990, taxable @ 12%
Maharashtra AAR holds that the imported product ‘Ready to cook popcorn premix i.e. Popcorn Maize with edible oil and salt’.....

AAR : Freight charges recovered as part of indivisible composite ‘works contract’, taxable at 18%
Maharashtra AAR holds that freight charges recovered by the applicant, engaged in supply, laying and terminating cable packages, without issuance.....

HC : Denies bail in case involving fraudulent ITC claim of Rs. 225 crores on bogus trading
HC dismisses batch of writ petitions, denies bail against arrest ordered u/s 69 (1) of CGST Act, 2017, where assessee.....
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Litigation Tracker : Calcutta HC's notice in writ challenging due-date provided for availing transitional credit
Calcutta HC issues notice to Revenue in writ challenging the due date provided under Rule 117 of CGST Rules, 2007 for.....

HC : Disposes writ, directs revenue to pass speaking order w.r.t. ITC refund claim of ADP manufacturer
Punjab and Haryana HC disposes petition directing the Revenue to take a decision on the online application moved by the.....

HC : Authorities to decide issue of differential tax payment on works contract due to changed tax regime w.e.f. July 2017
Orissa HC disposes the writ pertaining to payment of differential tax amount arising out of change in tax regime from.....

AAAR : Modifies AAR, ‘Breaded cheese’ classifiable as ‘cheese’ under HSN 0406, taxable at 12%
Uttar Pradesh AAAR classifies ‘breaded cheese’ under Sr. No. 13 of Schedule II of Notification No. 1/2017-Central Tax(Rate) vide Heading.....

AAAR : DFIA akin to duty credit scrips, sale/purchase thereof not liable to GST
Maharashtra AAAR modifies AAR order, holds that no GST is applicable on the sale and purchase of Duty Free Import.....