News

HC: Directs refund/adjustment of tax paid under wrong head, allows writ

Jharkhand HC (Ranchi) quashes letter demanding IGST of Rs. 42 lakhs (approx.) along with interest where GST was inadvertently deposited.....

Jan 20,2020

AAR: Question whether separate registration required in another state outside advance ruling purview

Rajasthan AAR rejects advance ruling sought by applicant, a works contractor, seeking determination as to whether a separate registration is.....

Jan 17,2020

AAR: Entry fee into Municipal Park, ticket charges for Toy Train and Pedal Boat taxable at 18%

Rajasthan AAR holds that the rate of GST on fee collected for entry into Municipal Park, ticket charges for Toy.....

Jan 17,2020

AAR: Allows benefit of concessional rate of GST for affordable housing including completion & finishing services and common amenities

Maharashtra AAR holds the applicant eligible for concessional rate of 12% (8% after deducting value of land) in respect of.....

Jan 17,2020

AAR: No ITC on inputs used for setting of MRO facility, ultimate use of property ‘immaterial’

Rajasthan AAR holds the applicant as not eligible to claim credit of GST charged by vendor for supply of goods.....

Jan 17,2020

AAR: Compensation paid to lessor for vacating its claim, constitutes a ‘supply of service’

Goa AAR holds that ‘compensation’ paid by Goa Industrial Development Corporation (GIDC) on lessor’s deposit would clearly qualify as ‘supply’.....

Jan 17,2020

Gujarat HC issues notice in writ challenging validity of 'detention' provisions, grants interim relief

Gujarat HC issues notice in writ petition challenging validity of Sec 129 of CGST/GGST Act as well as detention orders.....

Jan 17,2020

ITC denial to buyer for supplier's default challenged before Calcutta HC; Notice issued

Calcutta HC issues notice in writ challenging denial of ITC to a buyer, for non-payment of tax charged by the.....

Jan 16,2020

AAAR: Allows valuation as per second proviso to Rule 28 for supply to distinct person; Modifies AAR

Tamil Nadu AAAR modifies the order of AAR while holding the appellant to be eligible to adopt the value as.....

Jan 13,2020

AAAR: Allows full ITC on HO-branch inter-state transfer of cranes for lease/ hire to customers; Modifies AAR

Tamil Nadu AAAR modifies AAR order, holds that the branch-office (BO) of appellant is eligible to avail full ITC of.....

Jan 13,2020

AP-HC's direction to open portal/enable manual TRAN-01 filing challenged before SC

SC issues notice in SLP against AP HC order which directed Revenue to either open the Portal so as to.....

Jan 09,2020

NAA: Directs separate investigation of real-estate project with distinct RERA registration & other approvals

NAA rejects DGAP action in considering the two real estate projects together while investigating the profiteering allegation, directs fresh investigation.....

Jan 09,2020

HC: AAR order deeming 'medical supplies' as 'composite supply' beyond jurisdiction, 'remits' matter

Kerala HC quashes order of AAAR & AAR in case of Abbott Healthcare P Ltd, rejects finding that the placement.....

Jan 08,2020

HC: Lodha Developer files writ against NAA order, challenges constitutional validity of anti-profiteering provisions

Bombay HC issues notice in a writ petition challenging NAA order whereby the authority held 'Lodha Developer' guilty of profiteering.....

Jan 07,2020

AAAR: Laminated HDPE woven tarpaulins, not textile materials, fail classification under CTH 63/59

West Bengal AAAR upholds AAR order which held that High Density Polyethylene (HDPE) woven fabric coated with Low Density Polyethylene.....

Jan 06,2020

AAAR: Loading/Unloading of agriculture produce harvested in foreign land ‘not exempt’, upholds AAR

West Bengal AAAR holds that services of loading/unloading of imported ‘raw yellow peas’ procured from farmers in the foreign land.....

Jan 06,2020

AAAR: Supply of 'printing trade advertisement material' a composite supply of ‘service’, upholds AAR

West Bengal AAAR upholds AAR order clarifying that supply of printing trade advertising material qualifies ‘service’; Notes that Appellant provides.....

Jan 06,2020

HC: Directs Nodal Officer to accept TRAN 1 on portal within due date or manually

Jharkhand HC disposes writ directing the Nodal officer to accept the TRAN 1 filed by petitioner on the portal within.....

Jan 06,2020

HC: Directs access to GSTN for verifying TRAN-2 details in lieu of Petitioner’s representation

Madras HC holds that the Assistant Commissioner of Commercial Taxes (AC) may GSTN to seek access to GST Network where the Petitioners failed.....

Jan 06,2020

HC: Finds detention to be justified, however, orders release upon furnishing of bank guarantee

Kerala HC finds the detention to be justified noting that the interstate transportation of the goods was carried out by dealers.....

Jan 06,2020

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