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Goods and Services Tax - Case Laws

Showing 1 to 13 of 13 Records

  • 2017 (9) TMI 1165 - DELHI HIGH COURT

    J.K. Mittal & Company, Legalance IP Corp LLP Versus Union of India & Others

    GST on legal services - Issuance of two fresh Notifications by Central Government by way of corrigendum - N/N. 8 and 13/2017 Central Tax (Rate) dated 28th June, 2017 - legal services being taxable on reverse charge basis - the Govt. of NCT of Delhi has also to issue a notification on the same lines by way of corrigendum to N/N. 13/2017-State Tax (Rate) dated 30th June, 2017 - Held that - The issue concerning exemption of lawyers from registration....... + More


  • 2017 (9) TMI 1044 - KERALA HIGH COURT

    The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B.

    Detention of goods - it was alleged that there were no nexus between the documents accompanied and the actual goods under transport - Section 129(3) of the Central/State Goods and Services Tax Act, 2017 - Held that - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication. When the statute itself provides for such a mechanism, a deviation therefr....... + More


  • 2017 (9) TMI 750 - DELHI HIGH COURT

    Aphro Ecommerce Solutions Private Limited Versus Union of India & ORS.

    Interpretation of statute - Rule 96A of the Central Goods and Services Tax Rules, 2017 - Circular No. 4/4/2017 - Prior to the implementation of the Integrated Goods and Service Tax Act, 2017, there was no service tax on the export of services provided by the Petitioner. Post the IGST Act, the export services provided by the Petitioner are covered under zero rated supply under Section 16(1)(a) of the IGST Act - In order to avail of the input tax c....... + More


  • 2017 (9) TMI 749 - GAUHATI HIGH COURT

    Kumar Traders And Company Versus State of Assam

    Seizure - areca nuts - the BI(EO) team suspected that the areca nuts stored in the godown, were of Burmese origin and were smuggled through Mizoram border and was stored in the Guwahati godown, for onward transportation to other parts of the country - Assam Goods & Service Tax Act, 2017 - Held that - The stored areca nuts were neither stolen nor were kept in suspicious circumstances. At best, tax is payable for dealing in areca nuts but that ....... + More


  • 2017 (9) TMI 674 - DELHI HIGH COURT

    Narendra Plastic Private Limited Versus Union of India & Others

    Additional Levy of IGST - Advance Authorization scheme - The grievance of the Petitioner is that it holds export orders placed on it prior to 1st July 2017 for the fulfilment of which it has to undertake imports of inputs. The Petitioner seeks to explain that, with the change brought about by the GST regime, the Petitioner would have no option but to pay IGST out of its sources causing a working capital blockage. - Held that - The exporter prices....... + More


  • 2017 (9) TMI 389 - BOMBAY HIGH COURT

    Dr. Kanagasabapathy Sundaram Pillai Founder, MY “Integrating Society India Net” NGGO Versus Union Govt. of India, Through, The Chairman, Central Board of Excise and Customs “CBEC”

    Deferment of implementation of GST - Held that - petitioner cannot urge and/or seek directions to the respondents to postpone the decision to implement GST with effect from 1.7.2017, for simple reason that herein levy and collection of taxes on goods and services has sanction of law. - That from written submission, it is much evident that all such necessary steps are taken by the respondents to ensure implementation of the GST, as it appears (i) ....... + More


  • 2017 (9) TMI 388 - DELHI HIGH COURT

    Salasar Synthetics, M.D. Overseas Ltd. Versus Union of India & Another

    Credit of duty paid on import of old dore bar - Validity of Notification dated 17th August 2017 - Rule 44A in the Central Goods and Services Rules, 2017 - Rule 44A is challenged as being ultra vires Section 140 of the CGST Act as well as the rule making powers under Section 164 thereof. It is contended that the impugned Notification is in grossly discriminatory and unreasonable and has imposed the restrictions which are applicable only to importe....... + More


  • 2017 (8) TMI 1194 - DELHI HIGH COURT

    Mohit Minerals Pvt. Ltd. Versus Union of India & Another

    Constitutional validity of the Goods and Services Tax (Compensation to States) Act, 2017 - Clean Energy Cess progressively increased and stood at ₹ 400 per tonne from ₹ 100 per tonne - Clean Energy Cess that was already paid by the Petitioner under the FA 2010 - no input credit - new GST regime - Held that - For the purpose of providing compensation to States for loss of revenue arising out of the implementation of the GST regime, Sec....... + More


  • 2017 (8) TMI 1142 - DELHI HIGH COURT

    Kundan Care Products Limited, Augmont Enterprises Private Limited, Zaveri And Company Private Limited, Sunanda Polymers, Shri Sai Vishwas Polymers, Khandwala Enterprises Private Limited, Diamond Forever Interenational, Versus Union of India & Anr.

    Denial of credit already accrued to the Petitioner on gold dore bar - Notification dated 17th August 2017 challenged - reversal of 5/6th of the CENVAT Credit which had already accrued to the Petitioner on account of payment of additional duty of customs levied under Section 3(1) of the Customs Tariff Act, 1975 paid at the time of importation of gold dore bar seeked - Held that - The Court is of the view that the Petitioners have made out a prima ....... + More


  • 2017 (8) TMI 1141 - ALLAHABAD HIGH COURT

    M/s Modern Pipe Industries Versus State Of U.P. & 5 Others

    Seeking relief from penal action under GST - petitioner has been registered as sole proprietor in place of a partnership firm - amendment in the registration certificate - Held that - Let necessary GST ID/ pass word in the name of partnership firm be issued within a period of two weeks from today and the registration certificate be corrected within a week thereafter. - In the meantime, no penal action would be initiated against the petitioner on ....... + More


  • 2017 (8) TMI 44 - ALLAHABAD HIGH COURT

    GNG Enterprises Thru' Its Manager Kalyan Singh Versus State of U.P. & 2 Others

    Enforcement of the G.S.T. - Entitlement to collect entertainment tax as in the past upto 31st March, 2020 and to retain the percentage of it in accordance with the scheme - U.P. Entertainments and Betting Tax Act, 1979 - effect of C.GS.T. and U.P.G.S.T. Acts - Held that - Referring to petitioner that in view of Section 174 of the U.P.G.S.T. as there is no notification repealing the benefit conferred upon the petitioner under the scheme of the Act....... + More


  • 2017 (7) TMI 623 - Delhi High Court

    JK Mittal & Company, Legalance IP Corp LLP Versus Union of India & Ors

    GST on legal services - reverse charge mechanism - Respondents (Government) are seeking more time to address the important legal and constitutional issues that arise in these petitions and it is asserted in the Court on behalf of the Respondents that as to date, in fact, no coercive action is taken against the lawyers, law firms or providers of legal services, Limited Liability Partnerships (LLP), for non-compliance with the legal requirement of ....... + More


  • 2017 (7) TMI 542 - DELHI HIGH COURT

    JK Mittal & Company Versus Union of India & Ors.

    GST on legal services - Constitutional validity of Section 9 (4) of CGST Act - collection of GST on reverse charge basis from a person registered under the CGST Act, IGST Act or DGST Act in respect of goods supplied and services received by such person from a person who has not been so registered - whether the impugned Notification No.13/2017 dated 28th and 30th June, 2016 cover all legal services not restricted to representational services rende....... + More


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Circular: Clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports – Regarding.

Circular: Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding

Forum: Duty Drawback & Input Credit - under GST

News: RBI Reference Rate for US $

Highlight: Addition u/s 23(1)(a) - deemed rent - once the property is let out and at any point of time this remained vacant during the same cannot be brought to tax under the head House properties income.

News: Haryana constitutes screening committee on anti-profiteering

Highlight: Valuation of imported goods - it is necessary to re-examine the matter of both license agreement as well as supply contract simultaneously, to see if the enhanced royalty was in the guise of adjustment of the price of components.

Forum: Input tax credit

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

Highlight: Cenvat credit availed on Club Membership for the Director is not admissible as it cannot be said to be remotely connected with the activity of manufacture

Circular: Amendments in Hand Book of Procedures 2015-20 –reg.

News: Jaitley asks biz not to wait till last day to file GST returns

Circular: Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by Circular 26/2017-Cus dated 1st July, 2017 and Circular 36/2017 dated 28 th August, 2017. — reg.

Article: 20 Things You must know about E Way Bills in GST Law

Article: ‘DUTY DRAWBACK’ CANNOT BE EQUATED WITH ‘REBATE OF DUTY’

Highlight: Notification regarding GST rate for branded cereal, pulses and flour

News: Notification regarding GST rate for branded cereal, pulses and flour

Highlight: Anti-dumping duty on import of bus/truck tyres from China

Highlight: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about their taxability - demand confirmed.

Highlight: BAS - execution of the project of smart card for vehicle registration – implementing the SOC-VRC project - The fact that the Government has outsourced some part of the work and paid certain consideration for such outsourced work, does not make the activity subject to service tax.

News: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Constitution of National Anti-profiteering Authority (NAA) under GST-reg. - Trade Notice

Highlight: Amendments in Hand Book of Procedures 2015-20 –reg. - Various amendments are made in Chapter-4 of Hand Book of Procedures 2015-2020.

Circular: Constitution of National Anti-profiteering Authority (NAA) under GST-reg.

Highlight: Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in such arrangement.

News: RBI Reference Rate for US $

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

Circular: Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg.

News: Anti-dumping duty on import of bus/truck tyres from China

News: Fast-track GST refund, else ₹ 65K cr may be stuck: Exporters

Highlight: It is open to the Settlement Commission to use best judgment in arrival of the figure. Nonetheless it has to explain the manner in which the best judgment figure has been arrived at by the Settlement Commission - HC

Highlight: Deemed dividend u/s 2(22)(e) - advances given to societies - in the absence of legal right of the assessee in the said society the amount advanced cannot be treated as deemed income.

Highlight: When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

TMI Note: Capital Gain - transfer of right in the land or transfer of land itself - addition u/s 50C - Harassment to the honest tax payers

Highlight: Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability

TMI Note: In case of conflict between ICDS and other specific provisions of the Income-tax rules, 1962 governing taxation of income like rules 9A, 9B etc. of the Rules, which provisions shall prevail.

TMI Note: Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

TMI Note: Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS.

TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

TMI Note: ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

Notification: Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

News: RBI Reference Rate for US $

Highlight: GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication - HC



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