News

NAA: Nestle's methodology for passing on GST reduction, arbitrary; Upholds Rs.90 Cr profiteering allegation

National Anti-Profiteering Authority upholds a case of profiteering u/s 171 of CGST Act, 2017 against Respondent-manufacturer, a subsidiary of Nestle.....

Dec 12,2019

NAA: Profiteering to be considered from 'prism' of consumer, rejects 'pan-India' computation plea

NAA upholds a case of profiteering on supply of “Washing Machine”, rejecting Respondent’s plea that computation of profiteering should be.....

Dec 12,2019

NAA: Holds Nestle's methodology for passing on GST reduction, arbitrary; Upholds Rs.90 Cr profiteering allegation

National Anti-Profiteering Authority upholds case of profiteering against the FMCG Giant Nestle India Ltd, determining the profiteered amount at Rs......

Dec 11,2019

NCLT: Allows Corporate Debtor to submit post-insolvency initiation GST returns before clearing past dues

NCLT directs the Asst. Commissioner (ST) & Ors. (‘Respondents’) to allow Kiran Global Chem Ltd. (‘Corporate Debtor’) to access its.....

Dec 11,2019

HC: Upholds recovery proceedings initiated against tenants for GSTR-3B default by assessee, dismisses writ

HC dismisses challenge to notice/demand order issued to tenants of property for initiating recovery on account of tax, cess, interest.....

Dec 11,2019

HC: Samsung India challenges 'GST recovery' & 'advertisement fee' levy by Municipal Corporation

Madhya Pradesh HC (Indore Bench) issues notice in a writ challenging levy of 'advertisement fee' and recovery of GST by.....

Dec 11,2019

Pre-GST 'transitional credit' carried forward post-GST in Form TRAN-1 'not a new credit'

NAA upholds case of profiteering against a builder for his project “The Celest” for contravening Section 171 of CGST Act.....

Dec 10,2019

HC: Directs Revenue to allow filing TRAN 1 noting that Petitioner’s own system was down

Calcutta HC allows writ, directs Revenue to allow petitioner to file GST TRAN-1 form to enable him to obtain credit.....

Dec 09,2019

HC: Directs Corporation to release entire payment for work along with interest where completion certificate stands issued

Punjab and Haryana HC disposes writ directing the Respondent-Corporation to release the entire payment for the work along with interest.....

Dec 09,2019

HC: Allows filing of revised TRAN-1 observing clerical error resulting in short claim of credit

Calcutta HC allows petitioner to file revised GST TRAN - 1 form up to December 31, 2019 clarifying that Revenue’s.....

Dec 09,2019

HC: Allows interim bail on humanitarian grounds subject to furnishing of personal bond and sureties

Rajasthan HC allows the interim bail application directing release of the petitioner for 15 days subject to furnishing of a.....

Dec 09,2019

HC: Issues notice in writ challenging blocked credit provisions; Limitation not to affect assessee's claim

P&H HC issues notice in writ challenging blocked credit provisions contained in Section 17(5)(c) & (d) of CGST/HGST Act, 2017.....

Dec 05,2019

NAA: Upholds profiteering; Directs builder to reduce flat price commensurate with ITC benefit

NAA upholds a case of profiteering against Builder or not passing benefit of additional ITC of 8.28% (10.70% - 2.42%).....

Dec 05,2019

NAA: Dismisses profiteering allegation absent any incremental ITC benefit post-GST despite credit-note issuance

NAA dismisses allegation of ‘profiteering’ against Respondent-Builder noting that there was neither any reduction in the rate of tax nor.....

Dec 04,2019

AAR: Refuses ruling on application as question does not pertain to supplies made by Applicant

West Bengal AAR rejects application seeking advance ruling on the liability to pay GST on electricity charges and whether the.....

Dec 04,2019

AAR: Liquidated damages levied on supply/O&M contract, liable to GST

Andhra Pradesh AAR holds that GST would be applicable on “Liquidated Damages” (LDs) levied on supply and maintenance contracts as.....

Dec 04,2019

AAR: Amount received from Govt. Hospital towards bonus payment to security personnel, taxable

West Bengal AAR holds that the applicant, providing security & scavenging services to various Govt. Hospitals, shall be liable to.....

Dec 04,2019

NAA: 'ITC-benefit' to be passed monthly; Directs Heerandani Realtors to re-calibrate post-GST prices

NAA upholds claim of profiteering u/s 171 of the CGST Act amounting to Rs. 3.79 Crores (approx.) while directing Revenue.....

Dec 03,2019

AAAR: Filing foundation/plinth with ‘silver-sand’, not supply of goods but a ‘works-contract’

West Bengal AAAR holds that activity of filling in compound, tank, lowland, etc. with silver sand and earthwork in layers,.....

Dec 03,2019

HC: Issues notice in writ challenging 'proper officer's' power to conduct search, seizure & arrest

Madhya Pradesh HC issues notice to Revenue  in a writ petition challenging search, seizure and arrest on the allegation of.....

Dec 03,2019

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