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GST - Case Laws

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• 2020 (9) TMI 784 - AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Renting of immovable property service - Deduction of property taxes and other statutory levies - Valuation of rental income - inclusion of notional interest on the security deposit - exemption of tax under the general exemption of ₹ 20 lakhs - whether the property tax & other statutory levies paid/ payable by the applicant be deducted from the rental income for the purpose of arriving at the value of rental income? - HELD THAT:- It could easily be inferred from Section 15(2) that any taxes, duties, cesses, fees and charges, levied under any law for the time being in force, shall include in the value of taxable supply. In the instant case the property tax is levied, under the Karnataka Municipalities Act 1964, by the BBMP in Bangalore. Further the only exclusions from the value of the taxable supply are the taxes, duties, cesses,....... + More

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• 2020 (9) TMI 783 - AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Levy of GST - Services are in relation to conduction of examination - Bihar School Education Board, educational institution - Whether the services performed by them are exempted by virtue of item (b) of Sr. No. 66 of Notification No. 12/2017-CT (R) dated 28.06.2017? - HELD THAT:- The Notification No. 14/2018-CentaI Tax (Rate) dated 26.07.2018 inserted a clarification in Notification No. 12/2017 -Central Tax (Rate) dated 28.06.2017 that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students. Thus the BSEB becomes an Educational Institution for the purpose of conduction of examination, in terms of the Notification. It is observed, from the letter dated 06.12.2018 of BSEB, submitted by the applicant containing referenc....... + More

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• 2020 (9) TMI 782 - SC ORDER
  
  Territorial Jurisdiction - case of petitioners is that the complaint against the two accused relates to matters outside the jurisdiction of the Gurugram court and, therefore, the proceedings should be transferred to a competent court at Delhi - petitioner next submits that all the referable 16 firms/companies, their Bank Accounts and Registered Offices are in Delhi and that is how, the Gurugram court gave a prima facie view on the jurisdictional aspect, in its order dated 20.03.2020. HELD THAT:- Let notice be issued, returnable in three weeks.

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• 2020 (9) TMI 781 - DELHI HIGH COURT
  
  Provisional attachment order - no proceeding pending under Sections 62, 63, 64, 67, 73 and 74 of CGST Act - exercise of power under Section 83 of CGST Act - HELD THAT:- This Court is of the view that Rule 159(5) of the Central Goods and Services Tax Rules, 2017 is squarely applicable to the facts of the present case - the rule states that Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC-23. It is deemed appropriate to direct the respondent No.1 to treat the present writ petition as an objection under Rule 159(5) of the Central Goods and ....... + More

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• 2020 (9) TMI 779 - DELHI HIGH COURT
  
  Constitutional Validity of Rule 90(3) of the CGST Rules - Refund the excess tax - HELD THAT:- Issue notice. List on 09th December, 2020. The order be uploaded on the website forthwith.

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• 2020 (9) TMI 778 - GUJARAT HIGH COURT
  
  Filing of amended undertaking for the payment of tax in installments - Manual filing of Form GSTR 3B - revocation of cancelled GST registration number - enabling the facility to allow filing Form GSTR 3B return with part payment of tax - HELD THAT:- When Mr. Podar was confronted whether his client has abided by the undertaking filed by him in this Court, Mr. Podar submitted that his client has not been able to comply with the terms of the undertaking. In such circumstances, there is no further scope of examining the main matter - As the main matter itself is dismissed for non-compliance of the order passed by this Court, the civil application, which is on board today, also stands disposed of accordingly.

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• 2020 (9) TMI 777 - KERALA HIGH COURT
  
  Refund of SGST & IGST - export of goods - Zero Rated Supply - rejection of refund on the ground that the petitioner had availed duty drawback on export of the goods @1% of FOB Value do not call for interference under writ jurisdiction - HELD THAT:- The authority found that the refund of Input Tax Credit on export of goods and services was without payment of tax for the period August 2017. In fact, the assessee had availed duty drawback at the rate specified in column - All these facts were in the mind of the officer to deny the refund. It is restrained further for commenting further with regard to the eligibility or otherwise qua claim of refund on IGST and CGST, as it would be in the domain of the appellate authority to examine issue, in case the petitioner chooses to avail the remedy, in accordance with law. Petition dismissed.

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• 2020 (9) TMI 776 - APPELLATE AUTHORITY
  
  Best Judgement Assessment - Levy of GST - allegation that the appellant has failed to respond to the above notices issued and failed to avail the opportunities of personal hearing provided to them in the present appeal - filing of GSTR-3B - wilful suppression of facts or not - levy of interest - penalty - January, 2019 to February, 2019 - CGST/APGST Act, 2017. Whether the best judgment orders through estimating the outward taxable supplies by A.A, are based on any dependable and authentic evidence/basis or not? - HELD THAT:- The best judgment assessment under Section 62 can be made only when the dealer fails to file the return specified in Section 39(1) of the Act, read with Rule 61(1) of the Rules, that is the return in Form GSTR-3. Nothing else. Whether the appellant's contention that Section 62 cannot be invoked as GSTR-3B is not a....... + More

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• 2020 (9) TMI 775 - NATIONAL ANTI-PROFITEERING AUTHORITY
  
  Profiteering - foot wear (Shoes) - allegation that the Respondent had not passed on the benefit of rate reduction when the rate of GST was reduced - contravention of provisions of Section 171 (1) of the CGST Act, 2017 - penalty - HELD THAT:- It has been revealed that the Respondent had not passed on the benefit of rate reduction when the rate of GST was reduced from 18% to 5% on foot wear, as per the provisions of Section 171 (1) of the CGST Act, 2017 for the period w.e.f. 27.07.2018 to 30.11.2018 and hence, the Respondent has violated the provisions of Section 171 (1) of the CGST Act, 2017. It is also clear from the record that the Respondent has also paid the entire profiteered amount in the Consumer Welfare Funds of the Central and the State Governments along with interest. It is also revealed from the perusal of the CGST Act and the R....... + More

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• 2020 (9) TMI 737 - AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Levy of GST - activity of maintaining the facilities at the layout from the funds collected from the members of the Society - Service or not? - GST for the amount pertaining to the un-expired period - Recovery of cost of water from members on monthly basis - collection of lump-sum amount as endowment fund, the proceeds of which would be utilized for maintenance charges in terms of the maintenance - Exemption in terms of N/N. 12/2017 entry no 77 respect of the value of the maintenance amount collected from the members of the society to the extent of ₹ 7,500/-. Is the activity of maintaining the facilities at the layout from the funds collected from the members of the Society a service attracting GST Maintenance involves upkeep and maintenance of amenities and due to the length of the period roads, drainages and other UGD facilities n....... + More

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• 2020 (9) TMI 736 - AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Input tax credit of tax paid or deemed to have been paid - Whether the term “other civil structure” used in the definition of “Plant and Machinery” restricts the Land filling Pit from considering it as Plant & Machinery and thereby restricts ITC to be availed on it? - HELD THAT:- Section 17(5)(d) of the CGST Act, 2017 denies availment of ITC on goods and services when supplied for construction of an immovable property (other than plant and machinery) on his own account including when such goods or services are both are used in the furtherance of business. Here, two aspects are noteworthy. One is that such goods and services should be used for the construction of an immovable property and the other is that the activity is carried on his own account. Applicant does not deny that the land filling pit is an immovab....... + More

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• 2020 (9) TMI 735 - DELHI HIGH COURT
  
  Grant of Anticipatory Bail - notice to the Department not issued - evasion of GST - HELD THAT:- Issue notice to the respondents through all modes including email returnable on 20.10.2020.

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• 2020 (9) TMI 689 - AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Classification of supply - supply of services or not - treatment or process of body building by fabrication and other processes carried out on chasis of motor vehicle owned by others - rate of GST - service Code (tariff) for above stated activity of body building carried out on another person’s chasis of motor vehicle - If not supply of services, what will be the nature of this supply, tariff code and rate of GST for such supply? Whether the applicant’s activity amounts to supply of goods (motor vehicle) that merits classification under HSN 87 (depends upon the type of vehicle supplied) or amounts to Supply of Services classifiable under SAC 9988? - HELD THAT:- In the instant case, the applicant procures various goods such as raw steel etc. as inputs for fabricating the bus body on the chasis supplied by the principal on deliv....... + More

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• 2020 (9) TMI 688 - AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Classification of goods - Maize Bran (cattle feed) - chargeable to CGST @2.5% under Sl. No. 103 A of N/N. 01/2017-CT (Rate) or Chargeable to NIL rate as per Sl. No. 102 of N/N. 02/2017? - HELD THAT:- Maize Bran is used as a major supplement for cattle feed. The word ‘supplement’ is defined in dictionary as “a thing added to something else in order to complete or enhance it.” Therefore, Maize Bran is a product which is added to cattle feed to complete it or enhance it. This literally means that Maize Bran is not a cattle feed in itself but is added to cattle feed to enhance or improve its quality/nutritional value or to complete it. It is also seen from the submission of the applicant that they are time and again stressing on the fact that the maize bran produced by them is cattle feed and should be rightly classifi....... + More

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• 2020 (9) TMI 687 - AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Requirement to take GSTIN - Agents - Requirement to take registration under GST - Supply of goods or services on behalf of other taxable person - Section 22 of CGST Act, 2017 - Section 24 of CGST Act, 2017 - HELD THAT:- The applicant is required to fulfill the requirements of infrastructure and manpower before commencement of operations of the Centre as per the instructions of the Company and will continue to possess it during the whole tenure and it’s renewal of this contract; the applicant shall permit the representatives of the Company to conduct spot checks in order to ensure that the applicant is functioning in compliance to the Company’s instructions rules & regulations and as per the directions of the Company; shall not use any other course material other than those supplied by the company; the applicant undertakes ....... + More

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• 2020 (9) TMI 686 - MADHYA PRADESH HIGH COURT
  
  Principles of Natural Justice - denial of supply of copies/extracts of the seized documents - denial of reasonable opportunity to defend - Section 67(5) of the CGST Act, 2017 - HELD THAT:- From order sheets as detailed, ever since conduction of search till passing of the impugned order, it is evident that due and sufficient opportunity was afforded to petitioner to produce the remaining relevant documents which had not been recovered during search. The explanation given by petitioner for not producing documents sought by Revenue was that the same are maintained in soft copy in computer while in regard to other documents sought by the Revenue, there was no explanation. This obviously gives an impression that the remaining relevant documents which could not be seized during search are still in possession of petitioner and therefore supply o....... + More

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• 2020 (9) TMI 685 - DELHI HIGH COURT
  
  Profiteering - Constitutional Validity of Section 171 of the Central Goods and Services Tax Act, 2017 and Rules 122 to 137 of the Central Goods and Services Tax Rules, 2017 - "Procedure and Methodology" issued under Rule 126 by the respondent no. 3-NAPA. HELD THAT:- Issue Notice. No ground for stay of payment is made out in the present case. Respondent no.3 is directed to verify the claims made by the petitioner with respect to passing on the commensurate benefit amounting to ₹ 35,28,744/-.

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• 2020 (9) TMI 684 - MADRAS HIGH COURT
  
  Permission for withdrawal of writ petition and grant liberty to pursue the matter before advance ruling authority (AAR ) - Acceptance of a bid - award of a contract - application for advance ruling - While dismissing the writ petitions, the learned Single Judge has imposed cost of ₹ 5 Lacs - HELD THAT:- the learned Single Judge in order to draw a curtain on the litigation at that stage had already been offered an opportunity to dismiss the writ petition as withdrawn. In our view, once such a request has been made, and unless there are any unrepresented third party rights that may be affected, or any of the contingencies mentioned in the judgments referred to herein above exist, it is always ordinarily an acceptable position that the Court should not proceed to adjudicate the matter and permit withdrawal on such conditions that may b....... + More

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• 2020 (9) TMI 683 - KERALA HIGH COURT
  
  Detention of goods - goods detained for the reason that goods have been unloaded at a place other than the recorded destination - HELD THAT:- The petitioner has not been served with a detention order so far, though the goods were detained from 09.09.2020. In the facts of the case, this Court is of the firm opinion that to meet the ends of justice, the petitioner get release of all goods and conveyance, on providing bank guarantee for the amount involved. The learned Government Pleader submits that the amount of tax and penalty together will come to ₹ 2,34,500/-. The writ petition is therefore disposed of directing the respondent to release the goods and conveyance on the petitioner, providing bank guarantee for an amount of ₹ 2,34,500/-.

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• 2020 (9) TMI 682 - GUJARAT HIGH COURT
  
  Validity of assessment orders - Section 62 of the GST Act - HELD THAT:- Inasmuch as, admittedly, the said returns were filed more than 30 days after the receipt of the orders by the petitioner, the petitioner cannot be heard to contend that Ext.P2 series of orders ought to be set aside in terms of Section 62 of the GST Act. Accordingly, without prejudice to the right of the petitioner to impugn Ext.P2 series of assessment orders before the appellate authority under the GST Act, the writ petition in its challenge against the said orders is dismissed. Recovery steps for recovery of the amounts confirmed against the petitioner by EXt.P2 Series of assessment orders shall, however, be kept in abeyance for a period of three weeks from the date of receipt of a copy of this judgment, so as to enable the petitioner to avail his appellate remedy in the meanwhile.

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