News
AAR : ITC can be availed only on receipt of goods, however, liability to pay tax arises basis ‘time of supply’
Haryana AAR holds that in case of invoices being raised by supplier in previous month and goods being received in.....
AAR : Pollution control devices treated for use in waste to energy plants, classifiable under Chapter 8421, taxable at 2.5%
Haryana AAR holds that pollution control device merits classification under Chapter Heading 8421 of First Schedule of Customs Tariff Act,.....
AAR : ‘Merger of firm with Company’ not ’Supply’, un-utilized ITC balance transferrable
Haryana AAR holds that the applicant on merger of its proprietorship firm as a going concern with a private limited.....
AAAR : Upholds 18% GST on ‘sourcing support’ to foreign parent, but classification as ‘export’ outside jurisdiction
AAAR upholds decision of AAR which ruled on taxability of various services provided by applicant to its associate concern in Hong.....
AAAR : Upholds AAR, fee retained towards forfeited loyalty reward points not 'actionable claim', taxable as ‘service’
AAAR upholds order of AAR which held that amount retained by appellant due to expiry of Payback points constitutes a.....
AAR : Supply, design, installation and O & M work of water pumping systems for Govt. dept. taxable at 12%
Rajasthan AAR holds that activity of supply, design, installation, commissioning and testing of solar energy based water pumping systems and a.....
AAR : Denies ITC of Central Tax paid w.r.t. accommodation services availed outside State
Rajasthan AAR denies ITC of Central Tax paid in Haryana to the applicant registered in the state of Rajasthan where.....
AAR : Refuses to provide ruling on matter pertaining to past period
Rajasthan AAR refuses to provide a ruling u/s 95(a) of CGST/ RGST Act on the questions of applicant being related to past-period;.....
AAR : Place of provision of transport service construable as ‘place of business’, requiring registration
Rajasthan AAR holds that place of business for providing the transport service shall be the registered place of business where.....
AAR : Preparation/Serving food to children under Govt. sponsored mid-day/Anganwadi meal program, constitutes ‘supply’
Rajasthan AAR holds that activity of preparing and serving food to children of government schools under mid-day meal programme (MDM).....
HC : Denies bail to assessee arrested for bogus invoicing involving Rs. 80 crore tax evasion
P&H HC finds no ground to grant benefit of regular bail with respect to arrest made under Section 69 of.....
AAAR : Modifies AAR, PP Leno Bags classifiable under Chapter 39 and not 63
West Bengal AAAR modifies AAR decision, holds that ‘Polypropylene (PP) Leno bag’ made of woven strips manufactured out of Polypropylene /Linear.....
HC : Disposes writ, directs competent authority to notify Appellate Forum
HC directs competent authority, to notify the Appellate Forum against order passed by Assistant Commissioner, State Taxes and Excise, holding the petitioner guilty of suppressing Gross Turnover and making liable.....
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HC : Absent cause of action, dismisses writ challenging Notification/Circular legality w.r.t. construction activities
HC holds that it cannot adjudicate upon correctness and legality of Notification and Circular issued pursuant to Entry 5(b) of.....
HC : Allows release of goods detained for non-updation of e-way bill (Part B) against one-time payment
Madras HC dismisses writ allowing the petitioner to pay one-time tax liability under CGST Act and SGST Act for release.....
HC : Dismisses successive writ challenging seizure order when goods already released under earlier order
Allahabad HC dismisses writ challenging same cause of action (i.e. seizure/detention of goods) in respect of which petition has already.....
HC : Directs Nodal officer to consider petitioner’s representation to correct GST TRAN-1 filing error
HC directs Nodal officer to consider complaint/representation of petitioner to revise GST TRAN-1 to correct bonafide error which has crept in.....
HC : Upholds Session Court’s bail application dismissal where Petitioner attempted to intimidate witnesses in fraudulent ITC case
Delhi HC dismisses the bail application on the ground that petitioner attempted to intimidate witnesses whom he made dummy directors/ proprietors.....
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HC : Bombay HC stays Rs. 7.5 crores recovery in anti-profiteering matter against McDonald's franchisee
Bombay HC grants stay against recovery of Rs. 7.5 crores (approx) payable as per order of National Anti-Profiteering Authority (NAA); NAA had held franchisee.....
HC : Dismisses writ seeking quashing of detention order, relegates petitioner to alternate remedy
HC dismisses assessee’s writ seeking quashing of order of detention u/s 129(1) of CGST Act, 2017 and Section 20 of.....