News
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HC : Refuses to grant bail in case involving bogus firm creation for tax evasion
Madhya Pradesh HC dismisses writ while refusing to grant bail to petitioner in a case involving evasion of GST by.....
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Litigation Tracker : SC stays Gujarat HC verdict striking down 1 year time-limit for transitional credit availment
SC admits SLP filed by Revenue, stays operation of Gujarat HC judgment which striked down Section 140(3)(iv) of CGST Act,.....
AAR : Refuses to give ruling absent possibility of supply of goods/services by applicant
Maharashtra AAR refuses to answer questions raised by Applicant regarding GST rate noting that Applicant or its consortium was not.....
AAR : Rejects application on ground of non-deposit of entire fees for filing application
Maharashtra AAR rejects application for seeking clarity in respect of obtaining registration u/s 22, on the ground of non-payment of.....
AAR: Returnable interest free security deposit, not ‘Consideration’; GST not leviable
Maharashtra AAR holds that GST is not applicable on interest free security deposit taken from lessee as security against damages.....
AAR : Ice-cream sold in packs and scoops from retail outlets, taxable as supply of ‘goods’
Maharashtra AAR holds that supply of ice-cream by applicant from its retail outlets in wholesale packs (tubs) or scoops in.....
HC : Frowns at petitioner's non-disclosure of material facts, dismisses petition with cost
Delhi HC dismisses writ petition filed by Independent Power Producers Association of India, imposes Rs. 1 lac cost; HC criticises.....
Orissa HC's notice in writ challenging levy of IGST on ocean freight
Orissa HC issues notice to Revenue in writ petition challenging Notification No. 10/2017 - Integrated tax (Rate) r/w Notification No. 8/2017.....
AAAR : Upholds AAR, Membership Fees charged under Inner Wheel Club's affiliation, liable to GST
West Bengal AAAR upholds AAR’s order that activities of applicant, affiliated to International Inner Wheel and administrative body for all.....
AAR : Tax exemption on RCM without Rs 5,000 per day ceiling not available from July 01, 2017
Maharashtra AAR holds that exemption from payment of GST on Reverse Charge Mechanism (RCM) for receipt of goods / services.....
AAR : ‘Geared Motors’ classifiable under HSN 8501 as ‘electric motors’, not under HSN 8483
Maharashtra AAR holds that supply of ‘Geared Motors’ by the applicant, engaged in manufacture, supply and export of various industrial.....
AAR : Electricity/water charges ancillary to ‘Theatre renting’, does not constitute ‘reimbursements’
Maharashtra AAR holds that GST is applicable to reimbursement of expenses (i.e. property taxes, electricity & water charges, etc.) and.....
NAA : Finds no profiteering by ‘Vetrified Tiles’ supplier where base price remained same post rate reduction
NAA dismisses the allegations of profiteering against the taxpayer on supply of type of ‘Vitrified Tiles’; Finds that the base.....
NAA: Dismisses profiteering allegation against ‘Gypsum Board’ supplier where tax-rate increased post GST
NAA dismisses the allegations of profiteering against the taxpayer on supply of ‘Gypsum Board’; Takes note of DGAP report which.....
AAAR : Upholds AAR, Classifies ‘Agricultural Seedling trays’ under CTH 39269099, taxable at 18%
Tamil Nadu AAAR upholds AAR order that ‘Agricultural Seedling Trays’ made of plastic are classifiable under CTH 39269099 which covers.....
AAAR : Modifies AAR, ‘Turbine Generator Set’ supplied for use in ‘waste to energy’ project taxable at 5%
Karnataka AAAR sets aside AAR order, holds that ‘Turbine Generator Set’ supplied by applicant for use in waste to energy.....
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HC : Permits petitioner to file an appeal u/s 107 against order imposing IGST & penalty
P&H HC disposes writ, permits petitioner to file an appeal u/s 107 of Punjab GST Act, 2017 against order imposing.....
HC : Directs Petitioner before Nodal Officer to consider TRAN 1 revision request
Karnataka HC directs petitioner before jurisdictional Nodal Officer, relating to its grievance of TRAN -1 revision; Observes that petitioner wanted.....
HC : Directs petitioner to file TRAN-1 filed by March 31, 2019, approach Nodal Officer
Karnataka HC disposes writ allowing petitioner to upload TRAN-1 by March 31, 2019 where TRAN-1 could not be filed due.....
HC : Quashes detention absent mention of reasons in order for seizure of vehicle/goods
Madras HC quashes detention order absent mention of reasons for seizure of the conveyance / goods; Remarks, “detention / seizure.....