News
.jpg)
HC : Follows Bombay HC, directs consideration of second revision in TRAN 1
Karnataka HC directs examination for revisions of TRAN1 filed and once revised, sought to be rectified for the second time, for.....
AAR : Rules on tax rate applicable to various services offered to members of club
West Bengal AAR rules on rate of tax applicable in case of various services provided to members of a club.....
AAR : Inputs for Section 143(1) includes 'intermediate goods', return of galvanised goods from job-worker not ‘supply’
West Bengal AAR holds that return of galvanized goods from the job worker to the applicant satisfy the condition of.....
NAA : Upholds profiteering allegation against developer for not passing additional ITC benefit
National Anti-Profiteering Authority (NAA) upholds a case of profiteering u/s section 171 of CGST Act 2017 against a developer observing.....
AAR : ‘Hostel Accommodation’ provided by trusts to students, not charitable activity, hence taxable
Maharashtra AAR holds that ‘Hostel Accommodation’ provided by Trusts to students is not covered within the definition of ‘Charitable Activities’.....
AAR : Polypropylene Mats classifiable under heading 4601; Relies on Supreme Industries CESTAT ruling
Maharashtra AAR holds that Polypropylene Mats (PP mat)/ Plastic Satranj is classifiable under heading 4601 (sub heading 4601 99) of.....
.jpg)
AAAR : Upholds AAR; Allows 12% rate to sub-contractor providing works contract service pertaining to Railways
Maharashtra AAAR confirms AAR order, holds that sub-contractor providing works contract services to main contractor pertaining to railway's original work.....
AAR : Classifies product ‘Anaerobic Microbial Inoculums (AMI)’ under heading 3101, taxable at 5%
Uttarakhand AAR holds that ‘Anaerobic Microbial Inoculums (AMI)’ manufactured by applicant is classifiable under Chapter sub heading 31010099 of Heading 3101 of GST Tariff, chargeable.....
AAR : Dietary/health supplements manufactured without drug licence not ‘medicaments’, classifiable as 'other food preparations'
West Bengal AAR holds that dietary/health supplements merits classification under HSN 2106 as per Sl No. 23 of Schedule III.....
AAR : Repair and Servicing of Transformers owned by another person, not a ‘job work’, but service of ‘repairs’
West Bengal AAR holds that repairing and servicing of transformers owned by WBSEDCL is classifiable as service of repair of.....
HC : Dismisses writ directing Revenue to take decision on representation of petitioner
Punjab and Haryana HC directs Revenue to consider the representation made by the petitioner for release of goods and vehicles.....
HC : Directs release of vehicle seized not finding any cogent material with Revenue
Allahabad HC directs the Revenue to release the vehicle on personal bond provided by petitioner; Observes that the vehicle coming.....
HC : Directs release of vehicle detained in absence of any legal ground
Allahabad HC directs the release of vehicle on furnishing personal bond of the vehicle; Notes petitioner’s plea that the vehicle.....
.jpg)
HC : Issues Notice to Revenue in case involving provisional attachment of bank account
Gujarat HC issues notice to Revenue in a case involving provisional attachment of bank account of petitioner u/s 83 of.....
HC : Dismisses writ, directs Petitioner to comply statutory mandate u/s 129(1)(b) to get interim custody of goods
Kerala HC dismisses writ petition directing petitioner to comply with the statutory mandate u/s 129(1)(b) to get the interim custody.....
NAA : Upholds profiteering against 'Grinder' distributor, dealer legally bound to pass rate reduction benefit
National Anti-Profiteering Authority (NAA) upholds a case of profiteering u/s 171 of CGST Act, 2017 against a distributor of ‘Grinder’.....
AAAR : Upholds AAR, disallows ITC on freight for petro-products movement from 'refinery' to 'depot'
West Bengal AAAR upholds findings of AAR that transfer of Petroleum products i.e. HSD, Petrol, ATF, from appellant’s refinery in West Bengal to export warehouse (depot) in.....
Madras HC's notice to Revenue in writ challenging Rule 89(5) on refund of inverted duties
Madras HC issues notice to Revenue in writ challenging Rule 89(5) of CGST and TNGST Rules, 2017; Petitioner argued that.....
HC : Rejects assessee's challenge to 'search' operations but remands matter to consider 'confiscation' afresh
HC dismisses assessee’s challenge to Revenue’s search operations holding that same was carried observing 'substantive due process' as well as 'procedural due.....
.jpeg)
Bombay HC grants interim relief; No arrest if procedure in GST evasion cases not followed
Bombay HC grants ad-interim relief to petitioner, holds that no arrest can be made without following procedure in GST evasion.....