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Goods and Services Tax - Case Laws

Showing 1 to 20 of 36 Records

  • 2017 (11) TMI 1032 - ALLAHABAD HIGH COURT

    Iqra Roadways (India) Thru' Its Prop. & 3 Others Versus State of U.P. & 3 Others

    Detention and seizure of goods - Section 129(1) of the U.P. GST Act, 2017 - questions of facts - Held that - in the instant case since the factual disputed issues are involved and further that the penalty proceedings are already initiated, as intimated by the counsel for the State, therefore, it would be proper in the interest of justice that the seized goods be released in favour of the petitioners on the payment of an amount of ₹ 1,11,564....... + More


  • 2017 (11) TMI 1022 - ALLAHABAD HIGH COURT

    M/s Radhey Lal Jaiprakash Neadarganj Dadri Versus State Of U.P. And 5 Others

    Non-filing of GST Registration within the stipulated time - Held that - The provisional ID and password allotted to the petitioner for the purposes of GST is not working - it is provided that no coercive action would be taken against the petitioner for not filing the GST return within the time stipulated........ + More


  • 2017 (11) TMI 1021 - ALLAHABAD HIGH COURT

    Annapurna International Versus State Of U.P. & 5 Others

    Cancellation of GST Registration - Held that - the copy of the order has not been supplied and that no notice or opportunity of hearing was given before cancelling the registration - In the absence of any order of the cancellation on record, we find it difficult to proceed in the matter........ + More


  • 2017 (11) TMI 809 - GUJARAT HIGH COURT

    Nila Infrastructure Limited & 1 Versus Surat Municipal Corporation & 1

    Disqualification of petitioner - petitioner s bid treated as nonresponsive and ineligible on the sole ground that while submitting the bid the petitioner no.1 has not paid Goods and Services Tax to the respondent with the Bid/ Document Fee - at the time of submitting bid the petitioners made the payment of ₹ 18000/towards bid / document fees, however without GST 18 as demanded as per the tender document / notice - It is the case on behalf o....... + More


  • 2017 (11) TMI 731 - DELHI HIGH COURT

    Aphro Ecommerce Solutions Pvt. Ltd. Versus Union of India & Others

    Interpretation of statute - requirement of furnishing of Bond with bank guarantee or filing of LUT- Rule 96A of the Central Goods and Services Tax Rules, 2017 - Circular No. 4/4/2017 - Held that - Respondent Nos. 2 and 4, has produced before the Court, Notification No. 37/2017-Central Tax, dated 4th October 2017, issued by the Central Board of Excise and Customs, whereby the grievance of the Petitioner in the present petition no longer survives -....... + More


  • 2017 (10) TMI 1017 - ALLAHABAD HIGH COURT

    M/s Modern Pipe Industries Versus State Of U.P. & 5 Others

    Access to registration certificate of partnership firm - case of appellant is that even though the G.S.T. ID/ password for a partnership firm has been provided to the petitioner, but on logging with the said ID/password, he is not able to access the registration certificate of his partnership firm which is migrated to G.S.T. - Held that - respondent may seek instructions if any arrangement has been made to resolve such kind of problems........ + More


  • 2017 (10) TMI 881 - MADRAS HIGH COURT

    M/s. Jaap Auto Distributors Versus The Assistant Commissioner of Customs

    Jurisdiction under GST - determination of rate of IGST on import of goods - Maintainability of petition - alternative remedy of appeal - case of petitioner is that the respondent is neither a proper officer nor an adjudicating authority as defined and contemplated under the CGST Act or the IGST Act - Held that - a Writ Court cannot make a fact finding exercise to ascertain, which would be an appropriate entry under which the goods are to be class....... + More


  • 2017 (10) TMI 880 - GUJARAT HIGH COURT

    FC Agrawal Coal Pvt. Ltd. Versus Union of India

    Vires of the Goods and Service Tax (Compensation to States) Act, 2017 - Main grievance of the petitioner is that on the coal imported by it prior to the introduction of goods and service tax regime, the petitioner had already paid clean energy cess at the prescribed rate and on the stock which the petitioner had not cleared, no credit would be allowed on such cess and the petitioner would be asked to pay fresh cess under the Goods and Service Tax....... + More


  • 2017 (10) TMI 831 - KERALA HIGH COURT

    M/s Ascics Trading Company Versus The Assistant State Tax Officer, The State Of Kerala

    Detention of goods - non compliance with the requirement of carrying the prescribed documents under the IGST Act - Held that - although the power to prescribe the documents that are to accompany the transportation of goods in the course of interstate trade is conferred on the Central Government, the Central Government has, till date, not notified the documents that have to be carried by a transporter of the goods in the course of interstate movem....... + More


  • 2017 (10) TMI 784 - ALLAHABAD HIGH COURT

    M/s Metro Institutes of Medical Sciences Pvt. Ltd. Versus State of U.P. & 5 Others

    Issuance of Password corresponding to the new provisional ID issued to the petitioner - case of petitioner is that Since the password has not been issued to the petitioner the petitioner is unable to complete the process of migration so as provided under Section 139 of GST Act read with Rule 24(1) of the CGST Rules, 2017 - Held that - On inquiry made by the petitioner the petitioner has been informed on the GST Portal that the petitioner will not....... + More


  • 2017 (10) TMI 783 - MADRAS HIGH COURT

    Coimbatore Corporation Contractors Welfare Association Versus State of Tamil Nadu, The Commissioner of Municipal Administration, The Commissioner, Coimbatore Corporation, The Chief Accounts Officer, Coimbatore Corporation, The Cheif Engineer, Coimbatore Corporation, The Commissioner, GST Policy Section, The Commissioner of Commercial Taxes

    Works contract - levy of VAT or GST - case of petitioner is that the contract works for which the agreements were executed prior to 01.07.2017, GST cannot be imposed and 2 VAT alone is applicable - Held that - there will be a direction to the Commissioner of Commercial Taxes to consider the representation given by the petitioner/ association and pass orders on merits and in accordance with law, within a period of four weeks from the date of recei....... + More


  • 2017 (10) TMI 693 - DELHI HIGH COURT

    Jindal Dyechem Industries (P) Ltd. Versus Union of India & Others

    Relief package for exporters - import of Gold bars - Advance Authorisation Scheme - Held that - in view of the press release dated 6th October 2017, which prima facie makes no distinction as regards the Advance Authorisations (AA) issued prior to or after 1st July 2017, the Petitioner will not hereafter be required to pay IGST in respect of the imports of gold bars made by it Petitioner in terms of the AAs issued to it - interim relief is granted....... + More


  • 2017 (10) TMI 602 - DELHI HIGH COURT

    Hughes & Hughes Chem. Ltd. Versus Union of India & Another

    Imposition of 12 GST on sanitary napkins - Although the Petitioner has served the GST Council dasti, there is no appearance on its behalf today - the Court is constrained to direct the Secretary of the GST Council to remain present in Court on the next date of hearing........ + More


  • 2017 (10) TMI 601 - DELHI HIGH COURT

    Hughes & Hughes Chem. Ltd. Versus Union of India & Another

    Imposition of 12 GST on sanitary napkins - Service of notice - Mr. Vikram Jetly, the learned CGSC accepts notice for Respondent No.1 - Notice be issued to Respondent No.2 by all modes returnable on 9th October 2017....... + More


  • 2017 (10) TMI 255 - SUPREME COURT OF INDIA

    Samaj Parivartana Samudaya & Ors. Versus State of Karnataka & Ors.

    Input tax credit under the Central Goods and Services Tax Act, 2017 - e-auction - whether lessee can claim input tax credit? - Held that - the G.S.T. payable on the sale value of the mineral purchased in the e-auction shall be paid by the buyer directly to the lessee and the lessee would be responsible for all compliances as may be required under Act - the Monitoring Committee directed to prepare appropriate proforma and also take steps for carry....... + More


  • 2017 (10) TMI 254 - RAJASTHAN HIGH COURT

    Rajasthan Tax Consultants Association Versus Union Of India And Ors

    Composition Scheme - it appears that the system is not working upto the level and the same is required to be corrected & updated to meet requirements - Held that - problem occuring in system must be immediately reported - no coercive action (penal interest, late fees and prosecution) against any of the client of the petitioners members who are referred in the petition and are informing by email, will be protected. The composition Scheme is ex....... + More


  • 2017 (10) TMI 253 - DELHI HIGH COURT

    A & M Design & Print Production Versus Union of India & ORS.

    Utilisation of CGST credit and SGST credit for payment of integrated tax in terms of Section 49 (5) of the Central Goods and Services Tax Act, 2017 - Held that - A reference is made to Rule 86 (2) of the CGST Rules which states that the electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with the provisions of Section 49. It is also pointed out that under Section 146 of the CGST Act, the mandate of ....... + More


  • 2017 (10) TMI 252 - ALLAHABAD HIGH COURT

    Sachdeva Overseas Versus State of U.P.

    Migration or implementation of the GST - On the enforcement of the GST, Petitioner got itself migrated for the purpose of GST as partnership firm but instead of issuing registration as a partnership firm, it has been shown to have been registered as a sole proprietorship - Held that - Department may take necessary steps and rectify the mistake within ten days - the Department is free to allot a new ID and password to the petitioner as a partnersh....... + More


  • 2017 (10) TMI 251 - DELHI HIGH COURT

    Hind Energy And Coal Benefication (India) Ltd. Versus Union of India & ANR.

    Challenge to the validity of the Goods and Services Tax (Compensation to States) Act, 2017 - Clean Energy Cess - claim of petitioner is that they have already paid the cess - Held that - To facilitate the implementation of this interim order, it is necessary for the officers of the concerned Department, charged with the responsibility of levying and collecting Clean Energy Cess on coal to depute a team to the Petitioner s business premises to ver....... + More


  • 2017 (10) TMI 250 - DELHI HIGH COURT

    Mohit minerals Pvt. Ltd. Versus Union of India & ANR

    Refund of amount of compensation cess paid under the impugned legislation - Appropriate directions are accordingly sought by the Petitioner in this application, to the Respondents to amend the Form Tran-I and simultaneously GSTR -3B and GSTR-1, GSTR-2 and GSTR-3 where utility of Cess is to be shown and/ or carried forward as cess or any other appropriate directions to the Respondents so that the Applicant/Petitioner could use the credit of cess a....... + More


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