News

NAA : Rejects profiteering allegation as no reduction in tax rate post GST implementation
National Anti - Profiteering Authority (NAA) dismisses the allegations of profiteering against the taxpayer on sale of 'Caribbean Wood Tile';.....

AAAR : Amortization cost of FOC tools received from OEM customer not includible in component value
Karnataka AAAR sets aside order of AAR, holds that the cost of tools supplied by the OEM customer on FOC.....

AAAR : 'Marine paints' not integral 'part' of ship meriting classification under Sr.No 252; Upholds AAR-order
AAAR upholds AAR order classifying ‘Marine Paints’ and coatings designed for supply to shipping industry under Customs Tariff Heading (CTH).....

AAAR : Upholds AAR; Classifies 'reactors' used in Hand Pump Water Disinfection under HSN 8421 21 90
Maharashtra AAAR upholds AAR-order classifying ‘Reactors’ used in Hand Pump Water Disinfection under HSN 8421 21 90,rejecting appellant’s contention that.....

NAA : Upholds profiteering allegation on Abott Healthcare, considers 'net tax' incidence in pre-GST regime
National Anti-Profiteering Authority (NAA) upholds a case of profiteering u/s section 171 of CGST Act 2017 for supply of “Melaglow.....

HC: Dismisses writ challenging Sec 174 of KGST Act as being ultra vires of the state’s legislative power
Kerala HC dismisses the writ petition challenging Section 174 of KGST Act to be ultra vires of the state’s legislative power.....

HC : Directs release of goods/ vehicles upon furnishing bank guarantee and bond for tax/ penalty deposit
Kerala HC disposes writ petition by directing release of goods and vehicle on furnishing bank guarantee for tax and penalty.....

NAA : Finds no profiteering on supply of “Tiles”, base price remains same post GST
National Anti-Profiteering Authority (NAA) dismisses the allegation of profiteering against the taxpayer with respect to sale of ceramic vitrified tiles;.....

NAA : Upholds profiteering against builder for not passing ITC benefit in respect of affordable housing
National Anti-Profiteering Authority (NAA) upholds a case of profiteering u/s section 171 of CGST Act 2017 against a builder observing.....

Telangana HC's notice in writ challenging retrospective amendment disallowing transitional credit of Cesses
HC issues notice to Revenue in respect of writ challenging vires of Section 28 of CGST Amendment Act, 2018 as notified vide Notification No......

HC : Restrains Revenue from effecting coercive recovery against petitioner in respect of transitional credit
Gujarat HC restrains Revenue from making any coercive recovery of tax against the petitioner for credit claimed of eligible duties.....

HC : Issues notice in writ challenging prohibition order w.r.t. confiscation u/s 67(2) of CGST Act
Gujarat HC issues notice to Revenue in respect of goods confiscated/seized in terms of section 67(2) of the Central Goods.....

HC : Directs Centre & State Govt. to provide a cut-off date for setting up Appellate Tribunal
Allahabad HC directs both Centre and State Governments to file better affidavits giving a cut-off date by which they propose.....

AAR : ITC not available on purchase of ‘Ambulance’ for period prior to Section 17(5) amendment
West Bengal AAR holds that ITC is not admissible on the ambulance purchased during the period prior to amendment to.....

AAR : Classifies Bags/Sacks made of Laminated P.P. Non-woven Fabric /B.O.P.P pasted P.P Non-woven Fabric under HSN 3923
West Bengal AAR holds that Bags/Sacks (both with & without handle) made of Laminated P.P. Non-woven Fabric/B.O.P.P pasted P.P Non-woven.....

AAR : Boarding facility along with lodging, housekeeping etc., a ‘mixed supply’, taxable at 18%
West Bengal AAR holds that boarding facility comprising of lodging, housekeeping, laundry, medical assistance and food offered by the applicant,.....

HC : Stays recovery proceedings against brick manufacturer subject to 50% deposit & furnishing security
Allahabad HC stays recovery proceedings against a brick manufacturer directing the petitioner to deposit 50% of disputed amount of tax.....

HC : Condemns Revenue’s harsh and vindictive approach, quashes detention absent intention to evade tax
Madras HC quashes seizure order passed in case of an auto-dealer absent any intention to evade tax where goods were.....
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HC : Directs release on anticipatory bail in arrest made for alleged issuance of fake invoices
HC directs release of petitioners on anticipatory bail subject to conditions, in writ petitions filed u/s 438 of Cr.P.C., in.....

AAR : ‘Gudakhu’ used as toothpaste, classifiable under residual entry 2403 99 90, not under 2403 11
Odisha AAR holds that ‘Gudakhu’ manufactured by the applicant, sold as paste and used as a tooth paste, merits classification.....