News
AAR : Exemption Benefit not available for equipment imported through OEM suppliers
Odisha AAR holds that Notification No. 51/1996- Customs dated July 23, 1996 r/w Notification No. 43/2017- Customs dated June 30,.....
HC : Strikes down pre-import condition absent nexus with object of Advance Authorisation Scheme
HC quashes pre-import condition in respect of Advance Authorisation (AA) imposed vide Notification No.33/2015-2020 as well as Notification No.79/2017 dated.....
Copy of Gujarat HC order striking down pre-import condition
Copy of Gujarat HC verdict striking down ‘pre-import’ condition in respect of imports under Advance Authorisation : Gujarat HC.....
HC: Directs release of goods on deposit of tax & penalty, and upon furnishing security & indemnity bond
HC disposes the writ petition with the direction to the petitioner to deposit the tax & penalty and furnish security.....
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HC : Directs application before Nodal Officer for failure to submit TRAN-1 due to system error
HC disposes writ, directs Nodal Officer to facilitate the petitioner in uploading FORM GST TRAN-1, without reference to the time-frame;.....
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HC : Disposes writ, relegates petitioner towards appellate remedy
Punjab & Haryana HC disposes the writ petitions by relegating the petitioners to take recourse to the remedy of appeal.....
HC : Issues notice in writ challenging availability of TDS credit against GST levy in respect of works contract
Madras HC issues notice in writ challenging denial of credit of Tax deducted at source (TDS) against Goods & Service.....
AAAR : Modifies AAR, Disallows ITC on supplies received towards residential colony, guest house, trainee hostel
AAAR upholds order of AAR that inward supplies received by way of management, repair, renovation, alteration or maintenance service or.....
AAAR : Upholds AAR, denies exemption benefits in respect of ICT project implementation by Non Govt. entity for Govt. aided schools
Odisha AAAR upholds order of AAR that activities undertaken by the appellant under Information and Communication Technology (ICT) project for.....
HC's notice to Council, CBIC over NAA order alleging profiteering against detergent company
Delhi HC issues notices to GST Council, Department of Revenue, National Anti-profiteering Authority (NAA) and CBIC in writ challenging order passed.....
AAR : Treats pre-fabricated warehouse as 'immovable property', denies ITC on inward supplies
West Bengal AAR holds that the warehouse constructed by the applicant constitutes immovable property, denies input tax credit (ITC) on.....
HC : Upholds constitutional validity of 'saving and repeal' provisions contained u/s 174 of GST Act
HC upholds constitutional validity of saving clause contained u/s 174 of Kerala State Goods and Services Tax Act, 2017 (KSGST.....
HC : Directs release of attachment over bank accounts subject to requirement of minimum balance
Gujarat HC directs release of bank accounts of the petitioner provisionally attached vide notices issued u/s 83 of Gujarat Goods.....
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HC : Directs release of vehicle detained for single e-way bill generated for multiple invoices
Kerala HC directs release of vehicle detained for generating single e-way bill for three invoices upon executing a simple bond;.....
HC: Directs authorities to allow the petitioner to file revised FORM TRANS 2 either electronically or manually
Kolkata HC directs the authorities to allow the petitioner to file a revised FORM TRAN 2 either electronically or manually.....
AAR : Rules on classification of plastic broom sticks and portable sprayer
Diu & Daman AAR holds that the product ‘Plastics Broom – Sticks’ merits classification under HSN code 96032900 under the Head ‘Others’,.....
AAR : Manpower Services provided to Hospitals cum Medical Colleges/State Universities, taxable
Haryana AAR holds that Manpower Services to Hospital Cum General medical college and State University do not qualify for Exemption under Sr......
AAR : Denies ITC of GST charged by contractor for hiring of buses/cars for transportation of employees
Haryana AAR holds that applicant is not eligible to take ITC on GST charged by the Contractor for hiring of.....
AAR : Immovable property leasing, agricultural produce related support services, a ‘mixed supply’, taxable at 18%
Haryana AAR holds that services of leasing of immovable property and support services in relation to agricultural produce provided by.....
AAR : Mining services of ‘Boulders’ from Govt. classifiable under heading 9973, taxable at 5% under reverse charge
Haryana AAR holds that the services involving mining of boulders and extraction of minor minerals, by the State of Haryana.....