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
