News

AAR : Rules on taxability of auctioned goods and personal effects

Maharashtra AAR holds that applicant, an auctioneer, shall discharge GST on difference between selling price and purchase price in respect.....

Jun 17,2019

AAR : Denies ITC on pipeline construction for transporting re-gasified gas from Ship to National grid

Maharashtra AAR holds the applicant ineligible to avail ITC u/s 17(5) of CGST Act, 2017 of GST paid on goods.....

Jun 14,2019

NAA : Project completion where flats sold on instalments, inconsequential, upholds profiteering against Developer

NAA upholds case of profiteering against Respondent-Developer for not passing additional benefit of ITC to flat buyers in his project,.....

Jun 14,2019

AAR : ‘Aluminium Alloys’ supplied to Gas Turbine Research Establishment, taxable at 18%, not 5%

Maharashtra AAR holds that Material Aluminium Alloys (HSN 76012010) supplied to Gas Turbine Research Establishment (GTRE) shall be taxable at.....

Jun 14,2019

AAR : Services by AIF's investment manager not 'export' despite fees receipt from overseas contributors

Maharashtra AAR holds that Advisory & Management fees received by the Applicant from domestic as well as overseas contributors, for.....

Jun 14,2019

HC : Can’t prohibit coercive action before assessment completion when arrest permitted; Vacates interim-order

Telangana HC vacates interim order restraining Revenue from taking coercive action without issuing notice u/s 73(1)/74(1) of CGST Act, 2017.....

Jun 13,2019

NAA : Dismisses non-subscriber's application against DTH service provider sans evidence to prove Section 171 contravention

NAA dismisses application of profiteering u/s 171 of CGST Act, 2017 against a DTH service provider finding that rate of.....

Jun 13,2019

Litigation Tracker : Levy of GST on HO-Branch 'cross-charge' under Karnataka HC scanner

Karnataka HC issues notice to the Goverment pursuant to writ challenging AAAR order which upheld levy of GST on cross charge towards support.....

Jun 12,2019

AAAR : Deems AAR ruling as inoperative citing divergent opinions among AAAR members

West Bengal AAAR holds that in view of divergent opinion between Members of Appellate Authority in respect of stuffing tea.....

Jun 12,2019

Litigation Tracker : Bombay HC admits writ challenging levy of IGST on ocean freight

Bombay HC admits a bunch of writ petitions filed by importers challenging levy of IGST on ocean freight vide Notification.....

Jun 12,2019

NAA : Dismisses application alleging profiteering in relation to pre-GST period charges

NAA dismisses application allegation profiteering under Section 171 finding that the case was related to the pre-GST period and the.....

Jun 11,2019

AAR : Resuscitation of river for Irrigation & Waterways Directorate, exempt from GST

West Bengal AAR holds that applicant’s service of resuscitation of river to the lrrigation and Waterways Directorate, Govt of West Bengal, is.....

Jun 11,2019

AAR: ‘Waste management service’ supply to Municipal Corporation, exempt; TDS provisions consequently inapplicable

West Bengal AAR holds that providing conservancy/solid waste management service to the Conservancy Department of the Howrah Municipal Corporation (HMC) is exempt.....

Jun 11,2019

AAR : Exempts up-gradation & related service provided to West Bengal Fisheries Corporation Ltd.

West Bengal AAR holds that up-gradation of Landing Centre, improving of navigability and related work for West Bengal Fisheries Corporation Ltd. is.....

Jun 11,2019

AAR : Denies ITC on 'motor-vehicles' purchased for providing 'rent-a-cab' service to Postal Dept.

West Bengal AAR holds that GST paid on purchase of motor vehicles for supplying 'rent-a-cab' service is not admissible for.....

Jun 11,2019

HC : Directs Revenue to accept TRAN-2 by opening portal/ manually

Rajasthan HC directs Revenue to provisionally entertain GST TRAN-2 and other returns of the petitioner either by way of opening.....

Jun 11,2019

HC : Disposes writ pursuant to Revenue’s unconditional apology for disobedience of Court’s order

Gujarat HC disposes writ pursuant to unconditional apology tendered by Revenue for disobedience of Court's directions for release of attachment.....

Jun 11,2019

HC : Grants interim relief in writ challenging pre-condition of tax payment for filing return

Gujarat HC allows petitioner to file manual returns in Form GSTR-3B for the months November, 2017 onwards noting petitioner’s plea.....

Jun 11,2019

HC : Quashes confiscation order alleging bill trading without considering assessee's objection, tax/penalty quantification

HC sets aside confiscation of goods and vehicle by Revenue in Form GST VIG- 10 u/s 130(1), (2) and 122.....

Jun 07,2019

HC : TRAN 1 rejection and Rule 117(1) prescribing filing time-limit challenged before Delhi HC

Delhi HC issues notice in a petition challenging rejection of transition of credit through TRAN 1 u/s 140(3) of CGST.....

Jun 06,2019

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