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GST - Case Laws
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- 2021 (3) TMI 273 - CHHATTISGARH HIGH COURT
Condonation of delay in filing appeal before the Appellate Authority - petition preferred under Section 107 of the GST Act, 2017 has been dismissed on the ground of barred by limitation - Detention, seizure and release of goods and conveyances in transit - HELD THAT:- The Appellate Authority has been given the power to condone the delay of only one month i.e. 30 days and not beyond that. Thus, from the plain reading of the provisions it clearly establishes the fact that the provisions of Section 5 of the Limitation Act would not be governing the field in view of the specific period of limitation and the period for condonation of delay being provided. The original order was dated 15.10.2018. The appeal had to be filed within three months i.e. by 15.01.2019. If for some reason the appeal would not be filed under any circumstances, it ought ....... + More
- 2021 (3) TMI 272 - CHHATTISGARH HIGH COURT
Transitional credit / CENVAT Credit - transfer of credit - GST Tran-1 form - petitioner sought for CENVAT credit in the State of C.G. but because of technical glitches the GST portal could not be opened and accordingly the submission of form could not be made - HELD THAT:- Considering the documents which is filed, it appears that because of technical glitches the CENVAT credit form could not be filled and it could not be submitted to the GST Portal - It is directed that respondents shall reopen the portal within 2 weeks from the date of receipt of a copy of this order. In the event, if it do not open, they will entertain the application of the petitioner manually and pass the order on it after due verification of the credit as claimed by the petitioner. Petition disposed off.
- 2021 (3) TMI 244 - ALLAHABAD HIGH COURT
Maintainability of petition - grievance of the petitioners is with regard to decision of the Goods and Services Tax Council on Agenda Item No. 6 undertaken in its 39th meeting held on 14.03.2020 - HELD THAT:- Several contentions have been raised by learned counsel for the petitioners while questioning correctness of the decision aforesaid. Having considered the same, we deem it appropriate to admit this petition for writ and to hear the same finally at earliest. The writ petition is admitted for hearing. No post admission notice be issued as the parties are already represented by their counsels - Let this petition for writ be listed for final disposal on 15.03.2021.
- 2021 (3) TMI 242 - DELHI HIGH COURT
Liability of GST - Calculation of the tax amount - value of property is to be taken in which value? - purchase price or circle rate? - whether the properties offered as security are unencumbered and whether the petitioner company, is possessed of the original title deeds pertaining to these properties? HELD THAT:- The petitioner-company is directed to file an affidavit, in the very least, in respect of the following aspects, in the course of the day:- (i) Whether or not the subject properties are unencumbered and/or free of charge. (ii) Whether the petitioner-company is willing to deposit the original title deeds with the respondents. (iii) The manner in which the petitioner-company proposes to bridge the monetary gap between the value of the properties and the liability towards GST as quantified by the respondents. (iv) The bank particulars and other identification details of the employees of the petitioner-company. List the matter on 5th March, 2021.
- 2021 (3) TMI 241 - PATNA HIGH COURT
Best judgement passed u/s 62 (1) of the GST Act - ex parte order of assessment - time limitation prescribed under section 107 of the Goods And Services Tax Act, 2017 - return filed by the petitioner for the tax period Of June 2019 on 04.10.2019 with delay of three days with respect to the limitation off 30 days prescribed under section 62 (2) of the act - section 16 (2), 16 (4,39 read with section 46 and 47 of the act permits filing of a monthly return after due date and imparts all characteristics of a return valid and acceptable - seeking declaration that section 62 (2) of the act is directory and not mandatory and therefore any return validly filed in terms of section 39 read with section 47 of the act shall replace the best judgement assessment made under section 62 (1) irrespective of the bar of limitation prescribed under section 62....... + More
- 2021 (3) TMI 205 - DISTRICT & SESSIONS COURT ROHTAK
Territorial jurisdiction of Hon'ble Court at Rohtak - Investigation conducted by the DGGI, Rohtak - All alleged Firms/ Companies are 'Registered' under the CGST Act, 2017 at 'Delhi' and not in Haryana / Rohtak - the alleged Firms/ Companies have NOT 'Issued' NOR 'Received' any alleged invoices within the Territorial Jurisdiction of the District Courts, Rohtak - HELD THAT:- Remand of the Applicant was not obtained by the Department from this Hon'ble Court on the basis of any allegation based on any Firm/ Company Registered within the Territorial Jurisdiction of this Hon'ble Court - admittedly, the alleged Firms/ Companies have NOT 'Issued' NOR 'Received' any alleged invoices within the Territorial Jurisdiction of this Hon'ble Court. It is therefore clear that this Hon'ble ....... + More
- 2021 (3) TMI 203 - AUTHORITY FOR ADVANCE RULING, TELANGANA
Permission for withdrawal of Advance Ruling application - HELD THAT:- The application filed by M/s. Premier Solar systems Private Limited, is infructuous and dismissed as withdrawn.
- 2021 (3) TMI 202 - AUTHORITY FOR ADVANCE RULING, TELANGANA
Permission for withdrawal of application - classification of the services received from the State of Telangana and applicable rate of GST - HELD THAT:- The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.
- 2021 (3) TMI 201 - AUTHORITY FOR ADVANCE RULING, TELANGANA
Withdrawal of advance ruling application - clarification sought on dealer have paid required fee of ₹ 10,000/- towards IGST and CGST instead of SGST and CGST - in the reference 6th cited, M/s. Eclery Foods LLP, have given a mail, that the business has shut down and they don’t need any ruling against their application. Hence the dealer has withdrawn the advance Ruling Application - HELD THAT:- The application filed by M/s. M/s. Eclery Foods LLP, is infructuous and dismissed as withdrawn.
- 2021 (3) TMI 200 - AUTHORITY FOR ADVANCE RULING, TELANGANA
Permission for withdrawal of Advance Ruling application - classification and rate of tax on sacks and bags manufactured from Polypropylene non-Woven fabric and Polypropylene Woven Sack Fabric - After filing their application CBIC has clarified the classification and rate of tax on Sacks and bags though its notifications, therefore applicant would like to withdraw their Advance Ruling application - HELD THAT:- The application is infructuous. The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.
- 2021 (3) TMI 199 - AUTHORITY FOR ADVANCE RULING, TELANGANA
Permission for withdrawal of application - All the Joint Commissioner(CT), All Deputy Commissioners(CT), All the Assistant Commissioners(CT), All the Senior Officers in the O/o Commissioner of Commercial Taxes, all the Appellate Joint Commissioners(CT) in the State of Telangana, were requested to go through the attachment and inform the above pendency of the issue and also requested to offer his/her comments on the clarification sought by applicant. HELD THAT:- In the reference 3rd cited, M/s. Compass Group (India) Support Services Private Limited, have filed letter, that is The Government of India has issued the Notification No. 13/2018- Central Tax (Rate) Dated: 26-07-2018, that is substituted in entry No. 7(i) Notification No, 11/2017-Central Tax (Rated) Dated.28-06-2018 - Hence, basis the explanation inserted by way of the aforesaid n....... + More
- 2021 (3) TMI 198 - AUTHORITY FOR ADVANCE RULING, TELANGANA
Works Contract - supply of services - supply to Government, Government Agency or Government Entity in terms of the Notification No.20 dated:22.08.2017, Notification No. 32, dated:13.10.2017 or not - norms to decide a contractee is Government/ Government Agency/Entity? - Contractee gets funds/grants from Central or State Government for given work - non-commercial or not - contractees shall basically be Government/Agencies/ Entity or is there any possibility in a particular work it can be said that a contractee is of this kind? - reimbursement of money for agriculture service - Whether TSSPDCL falls under the definition of Government Authority/ Government Entity as defined in Notification No. 31/13-10-2017 Central Tax (Rate) and other connected Notifications? - applicable rate of tax. HELD THAT:- A reference is to be made to entry No. 3 (vi....... + More
- 2021 (3) TMI 190 - MADHYA PRADESH HIGH COURT
Maintainability of petition - availability of alternative remedy of appeal - contention of petitioner is that respondents may be directed not to insist on the pre-deposit - HELD THAT:- Having regard to the facts but without expressing any opinion on the merits, it is deemed appropriate to require the petitioner to file an appeal before the Appellate Authority within a period of 10 days. It is also directed that the Appellate Authority shall in the peculiar facts entertain and without insisting on payment of pre-deposit decide the appeal on merits of the case within three months - Petition disposed off.
- 2021 (3) TMI 185 - DELHI HIGH COURT
Release of provisionally attached Bank Accounts - Section 83 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- There is a challenge to the constitutional validity of Rule 159 and sub-rules 1, 5 and 6 apart from a challenge on merits to the notice dated 14.08.2020 and the impugned order dated 28.09.2020. Issue notice to the respondents.
- 2021 (3) TMI 145 - DISTRICT & SESSIONS COURT ROHTAK
Grant of Regular Bail - input tax credit - issuance of invoices without the actual movement of the goods - HELD THAT:- The perusal of the record clearly points out that the allegations against the present applicant/accused relate to his being involved in issuance of invoices without the actual movement of the goods as well as in wrongful availing of the Input Tax Credit (ITC) by receiving only invoices without actual receipt of goods. In this manner, there remains no doubt that the allegations constitute an offence under Section 132 of the CGST Act and not under Section 122 of the CGST Act, as being claimed on behalf of the applicant. Contention that there is no document on record connecting the accused with the alleged fake firms - HELD THAT:- The enquiry officer during the course of enquiry has collected bulky record which prima-facie s....... + More
- 2021 (3) TMI 144 - SPECIAL CHIEF MAGISTRATE, MEERUT
Jurisdiction of CMM (MEERUT)(UP) - Investigation were conducted at Gaziabad (UP) by the DGGI - all Firms/Companies which are said to be of accused, are registered in New Delhi - whether the remand of the accused was sent to the appropriate jurisdictional/C.M.M., New Delhi? - HELD THAT:- This court does not have jurisdiction over the prima facie case, because the three firms with which the alleged crime is alleged to have been committed by the accused are all firms located and registered in Delhi. This court comes to the conclusion that this court is not found to have jurisdiction in the present case. Remand and other records of accused Daman Thukral should be submitted before the competent jurisdiction court of Ld. C.M.M. Patiala House Court, New Delhi as per procedure - The accused Daman Thukral is detained in the transitory District Pri....... + More
- 2021 (3) TMI 143 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA
Classification of goods - rate of GST - supply of food inside the restaurant (branch) situated in zoological garden - HELD THAT:- The applicant, as admitted, is already registered under GST, providing accommodation, food & beverage services, falling under SAC 9963 and is discharging GST @ 18% on the said services, in terms of entry number 7 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended - The authorised representative during the personal hearing expressed that they intend to obtain separate registration for the impugned services at the Zoo premises, as the said service is a different vertical of business, in which case the impugned services are covered under 'Restaurant Service other than at specified premises', under SAC 9963 and is exigible to GST @ 2.5%, in terms of entry number 7 (ii) ....... + More
- 2021 (3) TMI 142 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA
Permission for withdrawal of petition - levy of GST - Collection of amount as re-imbursement of cost of blade, soap etc.,-collected for removing Mudi of the Devotees in a public place of worship - supply of Goods or Supply of Service - rate of tax - HELD THAT:- The applicant has filed application through online ARA-01 Portal on 21-02-2020. However, the applicant has filed physical copy of the application along with a letter dated 29.01.2021, requesting this authority to permit them to withdraw their application for advance ruling due to the current pandemic situation created by COVID19. The application filed by the Applicant for advance ruling is disposed off as withdrawn.
- 2021 (3) TMI 141 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA
Classification of goods - rate of GST - Hand Sanitizer - HELD THAT:- The hand sanitizers are used to disinfect the skin surfaces from microbes and viruses. All disinfectants have a property of killing disease causing agents and can claim to be prophylactic in nature. But the main activity of the disinfectant is to disinfect the surfaces - Disinfectants are chemical agents designed to inactivate or destroy microorganisms on inert surfaces. Disinfectants kill more germs than sanitizers. Disinfectants are frequently used in hospitals, dental surgeries, kitchens, and bathrooms to kill infectious organisms. For any goods to be covered under HSN 3004, the said goods should be for “therapeutic use” or for “prophylactic use”. It is seen that the agent would be called a therapeutic agent only if it has a curative effect aga....... + More
- 2021 (3) TMI 140 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA
Classification of goods - hand sanitizers - Isopropyl rubbing alcohol IP - Chlorhexidine Gluconate - Isopropyl Alcohol solution - to be classified under Chapter Heading 3004 attracting 12 % GST or otherwise? - HELD THAT:- The drugs not only include medicines but also substances. So, obtaining a license for manufacturing of hand sanitizers, which is a disinfectant is actually a compliance of Drugs and Cosmetic Act, 1940. However, to decide the issue whether the disinfectant/ hand sanitizer should fall under HSN 3004 or 3808, we need to revert to HSN explanatory notes, case laws and common understanding of the product in the market. The HSN Code 3808 94 00 clearly covers all disinfectants. When there is a specific entry covering disinfectants, the same needs to be classified under the same head. But the Chapter Note 1 to the Chapter 38 clea....... + More
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