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GST - Case Laws
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- 2020 (3) TMI 1180
Non-reimbursement of differential tax amount - Scope the mutual agreement between the parties - situation post change in tax regime from Value Added Tax (VAT) to Goods and Service Tax (GST) with effect from 01.07.2017 - grievance of the petitioner is that in view of the introduction of the GST, petitioner is required to pay tax which was not envisaged while entering into the agreement - HELD THAT:- The petitioner shall make a comprehensive representation before the appropriate authority within four weeks from today ventilating the grievance. If such a representation is filed, the authority will consider and dispose of the same, in the light of the aforesaid revised guidelines dated 10.12.2018 issued by the Finance Department, Government of Odisha, as expeditiously as possible, preferably by 30.04.2020 - No coercive action shall be taken against the petitioner till 30.04.2020. Petition disposed off.
- 2020 (3) TMI 1179
Provisional attachment of Current Bank Accounts - Jurisdiction to pass order - Section 83 of the Central Goods and Services Tax Act, 2017 - time limitation of validity of order passed. Whether the Principal Additional Director General, DGGI and Additional Director General, DGGI are competent to pass orders under Section 83 of the CGST Act, 2017? - HELD THAT:- On a bare perusal of the CGST Act, 2017, it is absolutely clear that Section 3 equates the ‘Principal Commissioner of Central Tax’ as the “Principal Additional Director of Central Tax’ and the “Commissioner of Central Tax’ as the ‘Additional Director General of Central Tax’. One need not quibble with the wording as the meaning is plain and unambiguous. Furthermore, the fresh orders of provisional attachment has been passed by ‘Pri....... + More
- 2020 (3) TMI 1178
Seizure of documents - proceeding under Section 70 of the OGST Act - grievance of the petitioner is that, since the documents called for by the OGST Authority has been seized by the CGST Authority, he is not in a position to supply the documents to the OGST Authority - HELD THAT:- This writ petition is disposed of, directing the petitioner to apply for copies of the Documents required by him before the CGST authority within 15 (fifteen) days from today. If such an application is filed, the copies of the documents sought for shall be supplied within a period of three weeks from the date of his application. Petition disposed off.
- 2020 (3) TMI 1150
Restriction on Input Tax Credit (ITC) - Scope of Section 17(5)(d) - construction of immovable property (shopping malls) intending for letting out for rent - input tax credit from construction against output GST on rental income - it was held by High Court that if the assessee is required to pay GST on the rental income arising out of the investment on which he has paid GST, it is required to have the input credit on the GST, which is required to pay under Section 17(5)(d) of the CGST Act. HELD THAT:- Issue notice - List on 2-12-2019.
- 2020 (3) TMI 1149
Freezing of petitioner's Bank Accounts - It is alleged the bona fide of the petitioner can be ascertained from the very fact that even while its M.D. was in custody, the petitioner have been paying some or the other amount in the account of the respondent towards clearing its tax liability - HELD THAT:- On payment of ₹ 5.5 crores within two days from the date of defreezing of its all accounts, no coercive action be taken against the petitioner till it continue abiding by the undertaking given today. An undertaking be filed in the course of the day. This order shall be without prejudice to rights and contentions of both the parties on merits. Petition disposed off.
- 2020 (3) TMI 1148
CENVAT credit/transitional credit - inputs/input services/capital goods - situation prior to GST regime - denial on the ground that the case of the petitioner does not fall under the category of technical error - HELD THAT:- Similar issue decided in the case of UNION OF INDIA & ORS. VERSUS ADFERT TECHNOLOGIES PVT. LTD. [2020 (3) TMI 188 - SC ORDER] where it was held that the petitioner is permitted to file or revise their already filed incorrect statutory form TRAN-1 either electronically or manually within a period of 45 days from today. Thus, respondents shall be at liberty to verify the genuineness of the claim of the petitioner. However, the petitioner shall not be denied of their legitimate claim of CENVAT/ITC on the ground of non filing of TRAN-1 by 27/12/2017. As this Court has allowed this writ petition, the respondent shall n....... + More
- 2020 (3) TMI 1125
Release of detained goods - section 129 of GST Act - classification of goods - whether the Officers of Kerala would have a jurisdiction to detain and seize the goods or at the best could have intimated the jurisdictional Officer in Karnataka to initiate proper proceedings against the petitioner in view of the report? - HELD THAT:- It is evident that Section 129 opens with a non obstante clause empowering the Officers to detain and seize the goods, if it found to be in contravention of any of the any of the provisions of the Act and release of the vehicles, as per the conditions, enumerated, therein. In case of a bonafide dispute with regard to the classification between a transitor of the goods and the squad officer, the squad officer may intercept the goods and detain them for the purpose of preparing the relevant papers for effective tr....... + More
- 2020 (3) TMI 1124
Permission for withdrawal of petition - Whether demand raised in the assessment order Ext.P1 is not in accordance with the provisions of Section 62 read with Section 44 of the GST Act? - HELD THAT:- The petitioner seeks the liberty of this court for withdrawal of this writ petition with a liberty to challenge the assessment order in accordance with law. The writ petition is dismissed as withdrawn.
- 2020 (3) TMI 1123
Seizure of documents - proceeding under Section 70 of the OGST Act - grievance of the petitioner is that, since the documents called for by the OGST Authority has been seized by the CGST Authority, he is not in a position to supply the documents to the OGST Authority - HELD THAT:- This writ petition is disposed of, directing the petitioner to apply for copies of the Documents required by him before the CGST authority within 15 (fifteen) days from today. If such an application is filed, the copies of the documents sought for shall be supplied within a period of three weeks from the date of his application. Petition disposed off.
- 2020 (3) TMI 1122
Refund of IGST - goods exported from India - Zero rated supplies - time limitation - HELD THAT:- It is ordered that the 3rd respondent or the competent authority of the respondents will take up the claim of the petitioner for grant of refund as referred to in Ext.P5 and after affording reasonable opportunity of being heard to the petitioner will take a considered decision thereon without much delay, preferably within a period of 3 to 4 weeks from the date of production of a certified copy of this order. Petition disposed off.
- 2020 (3) TMI 1121
Rectification of mistake - error apparent on the face of record - availability of benefit of notification dated 13-10-2017 at the relevant point of time - HELD THAT:- Issue notice to the petitioner returnable on 6-12-2019.
- 2020 (3) TMI 1120
Bail Application - offences punishable under Sections 132(1)(b) and 132(1)(c) of CGST Act - The applicant is arrested on 21.07.2019 and almost 55 days are over and complaint is yet not filed by respondent no. 2 against the present applicant. - HELD THAT:- Considering the offence as alleged in the FIR and also considering the nature of allegations made in the FIR, this is opined to be a fit case to exercise the discretion to enlarge the applicant on bail. The application is allowed subject to conditions and the applicant is ordered to be released on bail.
- 2020 (3) TMI 1088
Exemption from GST - Printing and supply of Text books and Printed Materials, Karnataka Kaipidi, Annual Reports, Receipt Books, Measurement Books and Log books to Government Departments not registered under GST Act and Government Departments registered under GST Act - Printing & supply of Answer booklets, Visiting cards, Letter heads, Forms, Covers, File wrappers, invitation cards, Scribbling pads, Rubber stamps to Government Departments not registered under GST Act and Government Departments registered under GST Act - Printing and supply of Annual Reports and Receipt Books to Autonomous bodies - Supply of Log Books to Autonomous bodies - Printing & supply of Text books/ Karnataka kaipidis/Karnataka gazettes & Economic Survey of Government of Karnataka to Public & recognized book stalls - Supply of waste paper to public - ....... + More
- 2020 (3) TMI 1087
Filing of Form GST TRAN-1 - time limit for filing of the form - Petitioner has challenged the Rule 117 of the Central Goods and Services Tax Rules, 2017 as ultra-vires Sections 140(1), 140(2), 140(3) and 140(5) of the Central Goods and Services Act, 2017 to the extent that it prescribes a time limit for filing of TRAN-1 Form. Challenge to the impugned Rule on the ground of it being ultravires of the parent statute - HELD THAT:- The time limit in Rule 117(1) is traceable to the rule-making power conferred in Section 164(2). The credit envisaged under Section 140(1) being a concession, it can be regulated by placing a time limit. Therefore, the time limit under Rule 117(1) is not ultra-vires of the Act - In view of the finding that the rule-making power exists for Rule 117 and traceable to Section 164, laying the Rule before the Parliament ....... + More
- 2020 (3) TMI 1086
Refusal of the system in uplodading the data to enable the petitioner to claim transitional credit of eligible duties in respect of stock held by the petitioner - Section 140 of Central Goods & Service Tax Act, 2017 - HELD THAT:- The Nodal Officer, GST Division Range is directed to look into the aforesaid issue so that the petitioner can upload the correct figure and the revised GST-TRAN- 1 form so that he can get the benefit of the input tax credit. Petition disposed off.
- 2020 (3) TMI 1085
Detention of goods alongwith vehicle - reasonable opportunity of being heard provided to the petitioner or not - HELD THAT:- This Court would only venture to observe that in cases of this nature, elementary Cannons of natural justice and fairness would require that the party should be personally heard by the decision maker either in person or through authorised representative/counsel, if any, and thereafter a considered decision is taken thereon, instead of driving the affected party like the present petitioner having to approach this Court and then litigate the matter on account of violation of natural justice - It is trite and it is too elementary to require the citation of any judicial authority that where the decision taken by the decision maker would inflict adverse civil consequence on the affected party, then the elementary princip....... + More
- 2020 (3) TMI 1044
CENVAT Credit of IGST - import of goods through the port situated in different state - Place of supply - issuance of tax invoice with IGST to the customer - need to obtain registration in the state where the port of clearance is located. Whether the applicant can take credit of IGST paid on import of goods? - HELD THAT:- The applicant being the importer of storage solutions and vertical storage solutions (machines) from Germany is liable to pay the integrated tax on goods imported into India in accordance with the provisions of section 3 of the Customs Tariff Act, 1975, on the value as determined under the aforesaid Act at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962, in terms of proviso to the subsection (1) of section 5 of the IGST Act, 2017 - In view of the said provisions appl....... + More
- 2020 (3) TMI 1043
Exemption from GST - supply of purified water to public in empty unsealed cans - Entry No.99 of the Notification No. 2/2017 - Central Tax (Rate) dated 28th June, 2017 - HELD THAT:- On perusal of the aforesaid Circular No. 52/ 26/2018 dated 09th August 2018, and entry No. 99 of notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 and the nature of the activity carried out by the applicant, it was observed that applicant supplying purified drinking water to the general public at reasonable price after removing all the physical, chemical and biological impurities in unsealed containers which are brought by the public themselves. In the above said circular it is clearly mentioned that other than those excluded from the SI. No. 99 of notification No. 2/2017-Central Tax (Rate) dated 28.06-2017, would attract GST at “NIL” rate....... + More
- 2020 (3) TMI 1042
Supply or not - levy of GST - sub-leasing of land - collection of LAD Fund alongwith rent - amount collected towards Local Area Development Fund, which is kept separately and used for development of the affected area as per the guidelines of MNRE - Classification of supply - rate of tax - benefit of exemption as per SI.No.3 or 3A of Notfn.12/2017-CT (R). HELD THAT:- It is clearly evident from section 15(2)(a) of the CGST Act 2017 that any amount of any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than the GST related Acts are includible in the value of supply. In the instant case the amount is collected by the applicant from the SPDs under guidelines, issued by Ministry of New & Renewable Energy’, Government of India. Further, there is no doubt that the amounts payable, by the SP....... + More
- 2020 (3) TMI 1041
Classification of supply - pure supply of goods or pure supply of services? - street lighting activity under the Energy Performance Contract dated 05.12.2016 - works contract - Composite Supply of goods and services or not - rate of tax - benefit of exemption under entry 3 or 3A of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 - time of supply. Whether the activity of the applicant herein amounts to supply of goods or supply of services and then the time of supply of the said supply? HELD THAT:- The terms of the contract that the contract involve more than two taxable supplies such as supply of LED lights, fixtures & other equipment, their installation, commissioning, operation & maintenance etc., We also find that the impugned supplies of goods and services are in conjunction with each other in the ordinary course o....... + More
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