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GST - Case Laws
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- 2020 (1) TMI 707
Classification of goods - odomos - Appellate Authority has upheld the ruling of the Authority for Advance Ruling classifying odomos (product in issue), under HSN 38089191 of Chapter 38 of the Customs Tariff Act, 1975 - whether classified under HSN 38089191 of Chapter 38 of the Customs Tariff Act, 1975 or under heading no. 3004 of the Customs Tariff Act, 1975? HELD THAT:- A perusal of the classification heading no. 38089191 shows that the product in question is a neat fit into the description of products laid down therein. No laboured process of reasoning is required since the heading no.38089191, is clear as daylight - The conclusion of the Appellate Authority in this regard are consistent with the Rules of interpretation and judicial authority in point. The invocation of the general entry called “others” by the petitioner is ....... + More
- 2020 (1) TMI 706
Proposal for constitution of State bench of GST Appellate Tribunal at Lucknow and 20 area Benches at 16 different locations - Section 109 of the U.P. Goods and Service Tax Act, 2017 - HELD THAT:- From the material disclosed in the affidavit, which according to us is extremely unsatisfactory and does not address the issues which were directed by this Court to be addressed, inasmuch as there is not a whisper as to within what period of time the GST, Council would create GST Appellate Tribunal for the State of U.P. and the Government would notify the same - It is needless to say that it is imperative that this issue be taken up by the Central Government as well as the GST Council, as expeditious as possible, as they are under the legislative mandate to create a GST Appellate Tribunal in the State of U.P. and they cannot shirk from their stat....... + More
- 2020 (1) TMI 705
Levy of GST and penalty - sale of un-denatured ENA to liquor manufacturers - Section 61 of UPGST Act - HELD THAT:- The respondent no. 1 without considering the petitioner's reply submitted by it to the respondent no. 1 has issued the impugned show cause notice under Section 73 of the UPGST Act for determining the huge demand of GST, interest and penalty on the supply of un-denatured ENA by the petitioner to liquor manufacturers for the period stated therein - The matter requires consideration after receiving response from the respondents. Petition allowed by way of remand.
- 2020 (1) TMI 704
Release of seized goods on provisional basis - Rule 140 of the Central Goods and Services Rules, 2017 - power of proper officer to release the goods provisionally - HELD THAT:- In case the petitioner files an application before the respondent no. 3 within three weeks from today indicating therein that he is ready to comply with the Requirement of Rule 140, the respondent no. 3 shall pass appropriate orders thereon within a further period of one week - In case the petitioner fulfils the requirement of Rule 140 together with its explanation, he shall release his vehicle along with the goods.
- 2020 (1) TMI 703
Refund of VAT - extension of time for filing of TRAN-1 form - Section 140 of the CGST and APSGST Act, 2017 - HELD THAT:- The issue decided in the case of LANTECH PHARMACEUTICALS LTD, SRIKAKULAM VERSUS THE PRL COMMISSIONER VISAKHAPATNAM [2019 (10) TMI 477 - ANDHRA PRADESH HIGH COURT] where it was held that in the absence of evidence, the re-filing of the form by the petitioner was not allowed. This Writ Petition is disposed of directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative accept the Form GST TRAN-1 presented manually, on or before 31.01.2020.
- 2020 (1) TMI 663
Rate of GST - Entry Fees collected for allowing entry in to Municipal Park Subhash Udhyan - ticket charges for Toy Train facility provided in Municipal Park Subhash Udhyan - ticket charges for Pedal Boat facility provided in Municipal Park Subhash Udhyan - N/N. 11/2017- Central Tax (Rate) dated 28.06.2017 (as amended) - HELD THAT:- The rate of GST on entry fee, ticket charges for Toy Train facility and for Pedal Boat facility provided in Subhash Udhyan (Municipal Park)) is 18% - further, the activity carried out by the applicant is not covered under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 (as amended) and thus contention of the applicant for exemption from GST is not correct.
- 2020 (1) TMI 662
Input tax credit - input/input services - civil work - External Developmental Works - whether the Applicant is eligible to take input tax credit on the goods and services supplied by M/s. Akanksha Contracts Pvt. for carrying out the activities (civil work and External Developmental Works) for setting up of MRO facility which will be rented out? HELD THAT:- The activity of MRO involving supply of goods and services is leading to creation of an immovable property. Section 16 (1) of the GST Act specifically provides that every registered person shall be entitled to take credit of the input tax charged on any supply of goods or services or both made to him, which are used or intended to be used in the course or furtherance of his business. Such entitlement is subject to fulfillment of certain conditions such as possession of invoice, receipt ....... + More
- 2020 (1) TMI 661
Classification of supply - whether supply of goods or supply of services - receipt of compensation - the project of setting of SEZ was terminated due to protest by the People - obligation to refrain from an Act, or to tolerate an Act or a situation - HELD THAT:- The applicant is a Government of Goa Undertaking and had entered into an agreement leasing land to parties for setting up Special Economic Zone (SEZ). However, this could not materialize due to protest from the people. As a result, deposit taken from the parties had to be refunded. However, GIDC refused to pay compensation on this deposit. As the original Deed of Lease never mentioned such clause. The parties approached the Supreme Court, who intervened and directed GIDC to compensate them @ 8.25% - In the process the applicant has agreed to do an act of vacating the claim by part....... + More
- 2020 (1) TMI 660
Levy of GST on asset transfer - work of shifting & raising of transmission lines owned by RRVPNL by M/s. Wonder Cement Ltd. - person liable to pay GST - Exemption vide Entry 4 of Notification no. 12/2017-Central Tax (rate) dated 28.06.2017. HELD THAT:- The Superintending Engineer (T & C), RRVPNL, Chittorgarh, has issued a Corrigendum Letter No. RVPN/SE/T&C/COR/TECH/ F./D.973 dated 24.09.2019 in which the words “GST @ 18% applicable on asset transfer” should be read as the words "GST @ 18% applicable on cost of Infrastructure for ‘Value of Supply’" - After issue of the said corrigendum the question raised by the applicant turned redundant and therefore no advance ruling is required to be given.
- 2020 (1) TMI 659
Scope of Advance Ruling authority - requirement of separate registration - whether separate registration is required in the State of Karnataka for the work contract awarded to him in the State of Karnataka? - HELD THAT:- The question raised by the applicant is outside the purview of this authority - The authority for Advance Ruling is created under SGST/UTSGST Act and thus ruling pronounced are applicable within the particular state only, it is for this reason that questions relating to requirement of GST registration in another state is beyond the jurisdiction of this authority and hence no ruling can be given. The question raised by the applicant pertains to GST registration in State of Karnataka, which is beyond the purview of this authority therefore no ruling is given.
- 2020 (1) TMI 658
Maintainability of petition - appealable order - Section 107 of the Central Goods and Services Tax Act, 2017 - goods have been released subject to levy of tax and penalty - HELD THAT:- The order dated 20.09.2019 is appealable under Section 107 of the Central Goods and Services Tax Act, 2017 - the writ petition is disposed of with a direction that in case the petitioner files an appeal within a period of two weeks from the date of receipt of certified copy of the order passed today.
- 2020 (1) TMI 633
100% EOU - Classification of supply - supply of goods or supply of services - supply of electricity - supply of utilities/leasing - separate supplies or composite supplies? - input tax credit - HELD THAT:- Sale or consumption of electricity is a State subject mentioned at Serial No. 53 of List II of Seventh Schedule to the Constitution of India under Article 246 of the Indian Constitution. This position has not been altered by the 101st Constitution Amendment Act, 2016 and therefore, electricity remains outside the purview of the GST - The Notification No. 2/2017-Central Tax (Rate), dated 28th June, 2017 pertains to goods, the intra-State supply of which is exempted under the GST Act. The Entry No. 104 of this notification is regarding Electrical Energy, This suggests that Electrical Energy is a goods and not a service. There is also no d....... + More
- 2020 (1) TMI 632
Refund of TDS - TDS were deducted by the 2nd respondent herein u/s 51 of CGST/SGST Act but the petitioner was not extended credit against the above, by the respondents herein inspite of repeated reminders - HELD THAT:- It is ordered in the interest of justice that in case the petitioner has filed requisite application for grant of refund before the 1st respondent and the same is pending consideration, then the said authority will take the said plea for consideration after affording a reasonable opportunity of being heard to the petitioner through his authorised representative or counsel, if any, will take a considered decision thereon in accordance with law, without much delay preferable within a period of three weeks from the date of production of the certified copy of the judgment. Petition disposed off.
- 2020 (1) TMI 631
Release of seized goods and vehicle - Section 130 of CGST Act - HELD THAT:- The impugned order passed under Section 130 of the Act dated 19th July, 2019 shall be recalled and fresh proceedings shall be initiated in accordance with law and a fresh order shall be passed after giving an opportunity of hearing to the writ applicants - The goods and the conveyance came to be detained and seized way back on 9th July, 2019. Till this date, the goods and the conveyance is in the possession of the GST Authorities. As we are directing the authorities to initiate fresh proceedings with regard to confiscation, we direct the writ applicants to deposit an amount of ₹ 4,15,800/- towards the tax and penalty as determined under Section 129 of the Act. On deposit of such amount, the goods and the conveyance shall be released forthwith subject to the final outcome of the confiscation proceedings. Application disposed off.
- 2020 (1) TMI 572
Hiring of vehicle to another GTA - Applicant is a registered GTA, as per the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 - whether applicant can hire vehicles to another GTA? - HELD THAT:- The services of providing vehicles on hire basis to another GTA is covered under entry no. 22 of Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017 and this entry exempts the services by way of giving on hire a means of transportation of goods to a goods transport agency - Therefore the services provided as a GTA are different from the services provided by way of giving vehicles on hire basis to another GTA & hence are independent Of each other so far as tax treatment is concerned. Further there is no provision in the law barring person being a GTA from renting the vehicle to another GTA. However, the tax treatment of th....... + More
- 2020 (1) TMI 571
Services provided to foreign client - export of services - zero-rated or not - pure services or not - amounts received from the foreign clients and passing it on to the Local Research Institutions - scope of advance ruling authority - HELD THAT:- The Applicant is providing service to AKAP, USA in the instant case. The location of the recipient of the service is outside India. The Applicant is supplying service in respect of the goods i.e. new drugs, which are physically made available to the investigator / institution who conducts the clinical trials on behalf of the applicant, in order to provide the service - In order to decide whether the said services amount to export or not, place of supply of service need to be determined. Section 97 (2) of the CGST Act, 2017 empowers the Authority to give a Ruling on time and value of Supply. Howev....... + More
- 2020 (1) TMI 570
Filing of Form “TRAN-I” - Grievance of the petitioner is that it could not upload the details of un-utilized ITC as per the accounts books to the electronically generated statutory Form “TRAN-I” which was the requirement under the GST regime for availing the benefit of the previous un-utilized ITC accrued under the Taxing Statutes. HELD THAT:- The issue raised in the present petition is squarely covered by the judgment in ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. [2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT], therefore, the present petition is liable to be disposed of in terms of the said case. It is conveyed that the date for filing annual returns has been extended from 31.12.2019 to 31.1.2020 - In view of above, present petition is allowed with permission/modification to file the said Statutory Form TRAN-I by 31.01.2020.
- 2020 (1) TMI 569
Provisional attachment of bank account of petitioner - restraint on respondent from taking coercive steps against the Petitioner and its Directors/employees - only grievance of Petitioner is that their OCC account has been attached which amounts to closure of their business - HELD THAT:- The Respondent has power to attach property and bank account of any taxable person to protect interest of revenue. Person aggrieved may make representation against attachment of property or bank account and Commissioner after affording opportunity of hearing is bound to decide representation in one or another way. On perusal of Section 83 of CGST Act and Rule 159 of CGST Rules, it is found that during the pendency of any proceedings under Section 62 (assessment of non-filers of returns) or Section 63 (assessment of unregistered persons) or Section 64 (sum....... + More
- 2020 (1) TMI 568
Credit of ITC - transitional credit under GST - Pray for extension of date for acceptance of TRAN-1 Return manually - Section 140 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- The issue is covered in the case of ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. [2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT] where it was held that The Respondents are directed to permit the Petitioners to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30th November 2019. The date of filing of the manual returns has been extended upto 30.12.2019 - Present petition is allowed in terms of case mentioned.
- 2020 (1) TMI 521
Admissibility of application - Whether N/N. 31/2017, dated 13th Oct., 2017 is applicable on them? - HELD THAT:- The application shall not be admitted as per the provisions of Section 98(2) of CGST Act, 2017, as the question raised in the application is already pending with the State Tax authorities, Aligarh.