News

HC : Disposes writ, where Respondent agrees to process refund subject to modifications in GSTR 1 / GSTR 3

Bombay HC disposes writ seeking refund of IGST in respect of goods which exported where refund amount fell short to tune.....

Dec 13,2018

HC : Quashes registration cancellation where show cause notice issued in violation of principles of natural justice

Allahabad HC quashes cancellation of registration absent service of show cause notice in proper mode as prescribed under the UPGST.....

Dec 13,2018

HC : Sets aside detention and penalty order where E-way bill downloaded prior to effecting seizure

Allahabad HC sets aside the detention order as well as penalty notice issued under Sections 129(1) and 129 (3) of.....

Dec 13,2018

HC : Issues notice in writ challenging press release clarifying last date for availing ITC for July 2017 to March 2018 period

HC issues notice in writ challenging press release dated October 18, 2018 which provides that in respect of tax payers.....

Dec 13,2018

AAAR : Upholds AAR, Taxi aggregator liable to GST on amount billed through digital platform

Karnataka AAAR upholds the decision of AAR, taxi aggregator liable to pay tax on services provided by a motor cab.....

Dec 12,2018

HC : Quashes detention for e-way bill non-compliance where motor vehicle transported post-sale completion

Kerala HC quashes detention u/s 129 of Kerala State Goods and Services Tax Act, 2017 (KGST) for omission to upload.....

Dec 12,2018

AAAR : Processed tea, not being an agricultural produce, 'warehouse services' thereto not exempt

Maharashtra AAAR upholds AAR, tea procured by applicant from public tea auctions or manufacturers of tea in 50 kg bags,.....

Dec 11,2018

AAR : Product “Disc Brake Pads” for Passenger & SUV taxable @28% under HSN 8708

Maharashtra AAR holds that product “Disc Brake Pads” (DBP) for Passenger & SUV vehicles falls under CTH 8708, taxable @ 28%;.....

Dec 10,2018

AAR : CIDCO, a Govt. Entity, extends concessional rate for execution of power supply infrastructure

Maharashtra AAR holds that CIDCO is covered under definition of ‘Government Entity’ being established by State Govt. of Maharashtra with.....

Dec 10,2018

AAR : No registration required in West Bengal where imported goods cleared under invoice raised from HO located in Mumbai

Maharashtra AAR holds that no separate registration is required in West Bengal (WB) where invoice is raised from Mumbai HO for.....

Dec 10,2018

AAR : Photography services pertaining to diamonds, made available physically, by overseas entity, not ‘export’

Maharashtra AAR holds that photography services provided by applicant to their parent company located overseas (recipient) pertaining to diamonds physically.....

Dec 10,2018

AAR : Amount collected by Lions Club & district for members convenience, not towards ‘supply’

Maharashtra AAR holds that no registration is required where amount is collected by individual Lions clubs and Lions District for.....

Dec 10,2018

NAA : Upholds profiteering against retailer for selling Cadbury/Nestle chocolates at same MRP post-GST

NAA upholds a case of profiteering u/s 171 of CGST Act, 2017 against a retailer of Nestle Munch and Cadbury Dairy.....

Dec 10,2018

AAR : ‘Transportation’ as part of ‘cable package’ supply under separate contracts with ‘cross fall breach provision’, not exempt

Maharashtra AAR holds that supply of transportation services rendered by applicant, engaged in work of supply, laying and terminating of cables.....

Dec 10,2018

AAR : Occupancy Certificate Date issued by Bruhat Bengaluru Mahanagara Palike construable as Date of Completion of Property Construction

Karnataka AAR holds that Occupancy certificate (OC), which is a legal requirement acts like a Completion Certificate (CC), hence, date.....

Dec 10,2018

AAR : GST applicable on building handed over under JDA, service tax payable on services provided upto June 2017

Karnataka AAR holds applicant liable to GST on the value of building constructed and handed over to the land owners in.....

Dec 07,2018

AAR : ‘Tutti Fruity’, a product of Papaya classifiable under CTH 2006, as preparation of fruits

Karnataka AAR holds that “Tutti Fruity’ being the product of Papaya is covered under Chapter heading 2006 which deals with preparations.....

Dec 07,2018

AAR : Rules on taxability of supply of food, medicines, etc. to patients as part of health- care services

Karnataka AAR rules on taxability of supply of food, medicines, etc. to both in-patient and out-patient in conjunction with health-care, where.....

Dec 07,2018

HC : Dismisses writ appeal, upholds release of goods detained only upon furnishing bank guarantee

Kerala HC dismisses writ appeal against order of Single Judge which had set aside challenge to Rule 140 of CGST/SGST.....

Dec 07,2018

HC: Form GSTR-3B, not GSTR-3 to be filed under Rule 61(5), admits challenge to Commissioner's power to issue conditional notification

Delhi HC disposes writ pursuant to Revenue’s affidavit that return filed in Form GSTR-3B is not in addition to return.....

Dec 07,2018

Pages