News

HC: Dismisses book-shop owner's prayer regarding danger to life & liberty in GST-evasion case
HC dismisses writ petition filed by Petitioner (a book shop owner) u/s 482 Cr.P.C. seeking issuance of directions to Department.....
.jpg)
HC: GST-Department cannot resort to ‘physical violence or torture’ against persons suspected of tax- evasion
Telangana HC observes that officials belonging to GST Intelligence Department cannot resort to physical violence while conducting interrogation of Petitioners.....
.jpg)
HC: Not “mandatory” for UOI to release GST compensation to States; Dismisses PIL
Madras HC declines Petitioner’s prayer in Public Interest Litigation (PIL) seeking a direction to UOI to implement section 7 of the Goods.....

Bombay HC's interim relief to Uber India, restrains Revenue from taking coercive action in GST-investigation proceedings
Bombay HC grants interim relief to Uber India, by directing Revenue to not resort to coercive measures such as attachment.....

HC: Dismisses transporter's writ assailing detention orders in view of efficacious appeal-remedy
Kerala HC dismisses assessee-transporter’s writ seeking release of detained goods & vehicle as well as quashing of detention orders under section 129 (3) of the CGST Act;.....

HC: Allows GSTR-1 rectification, absence of enabling provision cannot jeopardize Assessees from availing credit
Madras HC permits assessee to correct Form GSTR-1 for the period August 2017 to December 2017 and redistribute the credit available.....

NAA: Affirms profiteering on DSLR Cameras, Power Banks; Dismisses Retailer’s “complex computations” plea
NAA upholds profiteering to the tune of over Rs. 1.9 crores by a retailer, in respect of sale of “DSLR.....

HC: Grant of permanent registration must relate back to 'provisional registration' date
Kerala HC holds that when the provisional registration was not cancelled by Revenue and assessee was granted a regular registration.....

NAA : 'Starbucks-Coffee' profiteered by increasing 'base-price', no fetters on DGAP's power to investigate 'other-products'
NAA confirms profiteering allegation against ‘Starbucks Coffee’ for the period November 15, 2017 to June 30, 2018 for not passing benefit of.....

HC: Directs un-freezing wife's & joint bank-account, IEC un-blocking, filing objections to provisional attachment
Bombay HC allows (i) unfreezing of bank account solely in name of Petitioner’s wife, (ii) conditional unfreezing of joint-bank account.....

Madras HC grants interim-stay against anti-profiteering investigation into other products, lists matter in December
Madras HC grants interim-stay on anti-profiteering proceedings directing investigation in terms of Rule 133(5)(a) into other products/services of Petitioner; Counsel.....

Copy of Madras HC order quashing levy of interest on ITC component
Madras HC allows a batch of petitions challenging action taken by the Central GST Authorities levying interest on tax paid.....

Significant GST and Indirect Tax rulings for October, 2020
Significant GST and Indirect Tax rulings for October, 2020 .....
.jpg)
HC: Directs processing of credit-transition for BMW’s NBFC-arm, rejects Revenue's ‘no technical-glitches’ plea
Bombay HC holds that merely because there were no technical glitches in the GSTN with respect to BMW India Financial.....
.jpeg)
HC: Validity of provisional attachment order lasts 1 year; Allows use of bank account
Telangana HC directs Bank to allow Assessee to operate the bank account provisionally attached by Revenue; Holds that the provisional.....

HC: Disposes writ seeking stay on recovery of interest proceedings citing CBIC administrative instruction
Bombay HC disposes of writ petition in view of administrative instructions issued by CBIC implementing GST Council’s decision regarding recovery of interest.....

HC: Stays Revenue's direction to undertake further investigation for Profiteering against Realtor
Delhi HC stays Revenue’s direction to undertake further investigation w.r.t. profiteering by a Real Estate developer as well as summons.....

HC: Disposes petition seeking extension for GSTR - 9/9A filing, given CBIC Press Release
Bombay HC disposes of writ filed by the Confederation of GST Professionals insight of CBIC Press Release dated October 24,.....

HC: Stays Extra Neutral Alcohol seller’s Bank account attachment, given confusion w.r.t. taxability
Bombay HC, in a dispute around the whether Extra Neutral Alcohol (ENA) and Rectified Spirit (RS) are taxable under VAT.....

HC: Quashes Rs. 7.6 crore interest-recovery proceedings, no 'live issue' survives in view of CBIC’s instructions
Bombay HC quashes Recovery (garnishee) notices issued by the Revenue levying interest to the tune of Rs. 7.6 crores (approx.).....