News

Litigation Tracker : Delhi HC hears challenge to Circular levying GST on Renewable Energy Certificate scrips

Delhi HC issues notice to Revenue in writ challenging Circular No. 46/20/2018-GST levying 12% GST on Renewable Energy Certificate (REC) scrips; Notes.....

Apr 18,2019

Litigation Tracker : Odisha HC grants interim relief, restrains coercive recovery of Transitional Cess Credit

Odisha HC grants interim relief, restrains Revenue from effecting coercive recovery of transitional cess credit in writ challenging Section 28.....

Apr 17,2019

GST levied by Act of Parliament, constitutes 'change in law', under Power Purchase Agreement

Central Electricity Regulatory Commission holds that enactment of GST with effect from July 1, 2017, would constitute ‘Change in Law’.....

Apr 16,2019

HC : Disposes writ, sets aside demand where return could not be revised owing to design limitations

Delhi HC directs Revenue not to raise any demand towards penalty, interest or late fee where petitioner’s attempt to revise.....

Apr 15,2019

HC : Dismisses writ appeal; Upholds penalty u/s 129 on transporter for incomplete e-way bill (Part-B)

Kerala HC dismisses writ appeal against order of Single Judge upholding penalty u/s 129 of CGST Act, 2017 against transporter of.....

Apr 15,2019

HC : Refuses to grant bail in case involving bogus firm creation for tax evasion

Madhya Pradesh HC dismisses writ while refusing to grant bail to petitioner in a case involving evasion of GST by.....

Apr 15,2019

Litigation Tracker : SC stays Gujarat HC verdict striking down 1 year time-limit for transitional credit availment

SC admits SLP filed by Revenue, stays operation of Gujarat HC judgment which striked down Section 140(3)(iv) of CGST Act,.....

Apr 12,2019

AAR : Refuses to give ruling absent possibility of supply of goods/services by applicant

Maharashtra AAR refuses to answer questions raised by Applicant regarding GST rate noting that Applicant or its consortium was not.....

Apr 11,2019

AAR : Rejects application on ground of non-deposit of entire fees for filing application

Maharashtra AAR rejects application for seeking clarity in respect of obtaining registration u/s 22, on the ground of non-payment of.....

Apr 11,2019

AAR: Returnable interest free security deposit, not ‘Consideration’; GST not leviable

Maharashtra AAR holds that GST is not applicable on interest free security deposit taken from lessee as security against damages.....

Apr 11,2019

AAR : Ice-cream sold in packs and scoops from retail outlets, taxable as supply of ‘goods’

Maharashtra AAR holds that supply of ice-cream by applicant from its retail outlets in wholesale packs (tubs) or scoops in.....

Apr 11,2019

HC : Frowns at petitioner's non-disclosure of material facts, dismisses petition with cost

Delhi HC dismisses writ petition filed by Independent Power Producers Association of India, imposes Rs. 1 lac cost; HC criticises.....

Apr 11,2019

Orissa HC's notice in writ challenging levy of IGST on ocean freight

Orissa HC issues notice to Revenue in writ petition challenging Notification No. 10/2017 - Integrated tax (Rate) r/w Notification No. 8/2017.....

Apr 10,2019

AAAR : Upholds AAR, Membership Fees charged under Inner Wheel Club's affiliation, liable to GST

West Bengal AAAR upholds AAR’s order that activities of applicant, affiliated to International Inner Wheel and administrative body for all.....

Apr 09,2019

AAR : Tax exemption on RCM without Rs 5,000 per day ceiling not available from July 01, 2017

Maharashtra AAR holds that exemption from payment of GST on Reverse Charge Mechanism (RCM) for receipt of goods / services.....

Apr 08,2019

AAR : ‘Geared Motors’ classifiable under HSN 8501 as ‘electric motors’, not under HSN 8483

Maharashtra AAR holds that supply of ‘Geared Motors’ by the applicant, engaged in manufacture, supply and export of various industrial.....

Apr 08,2019

AAR : Electricity/water charges ancillary to ‘Theatre renting’, does not constitute ‘reimbursements’

Maharashtra AAR holds that GST is applicable to reimbursement of expenses (i.e. property taxes, electricity & water charges, etc.) and.....

Apr 08,2019

NAA : Finds no profiteering by ‘Vetrified Tiles’ supplier where base price remained same post rate reduction

NAA dismisses the allegations of profiteering against the taxpayer on supply of type of ‘Vitrified Tiles’; Finds that the base.....

Apr 08,2019

NAA: Dismisses profiteering allegation against ‘Gypsum Board’ supplier where tax-rate increased post GST

NAA dismisses the allegations of profiteering against the taxpayer on supply of ‘Gypsum Board’; Takes note of DGAP report which.....

Apr 08,2019

AAAR : Upholds AAR, Classifies ‘Agricultural Seedling trays’ under CTH 39269099, taxable at 18%

Tamil Nadu AAAR upholds AAR order that ‘Agricultural Seedling Trays’ made of plastic are classifiable under CTH 39269099 which covers.....

Apr 05,2019

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