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GST - Case Laws
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- 2020 (7) TMI 50 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
Classification of supply - Threaded metal nuts which function same as standard nut - Various other products - Held that:- we do not take up all the products listed in the subject application for discussion. We shall take up applicant’s query only with respect to the first question pertaining to classification of the product ‘Metal Nuts with metrical threads, Metal Nuts without metrical threads and Metal Spring Nuts’. The jurisdictional officer has agreed with the contention of the applicant that the said products are required to be classified under Tariff item 7318 16 00 of the CTA, but has also submitted that if all the clearances are made to automobile/auto part manufacturers, then the classification should be under the appropriate sub-heading of 8708. We agree with both, the applicant as well as the jurisdictional off....... + More
- 2020 (7) TMI 49 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
Classification of supply - GTA Service - Sub-contracting activity - one consignment note issued by the contractor and second consignment note issued by the sub-contractor - GST liability to be discharged on Reverse Charge basis or Forward Charge Basis - Input Tax Credit (ITC) - In the transportation industry, as in the subject case, there are situations where one transporter (in this case, POSCO) takes the help of another transporter (in this case, the applicant) by way of sub-contracting the work. Held that:- Any services by way of transportation of Goods by road other than through GTA would be exempt supply as per the entry of notification as quoted in the above paragraph. In the subject case Applicant is providing the transportation service but not as GTA but only as a truck owner to POSCO. Further, a consignment note is proof of the c....... + More
- 2020 (7) TMI 26 - DELHI HIGH COURT
Wrongful availment of ITC - Section 67 of CGST Act - HELD THAT:- Keeping in view the serious allegations that have been levelled against the petitioner by the officers of DGGI as well as by the Commissioner of CGST, Delhi (East), this Court is of the view that ends of justice would be met if the DGGI is directed to conclude the investigation in the present case within a period of three months. The present writ petition is disposed of with a direction to DGGI to conclude the investigation within three months.
- 2020 (7) TMI 24 - GUJARAT HIGH COURT
Bogus billing transactions without any physical movement of the goods - Vires of Rule 142(1)(a) of CGST/GGST Rules - validity of SCN issued by the respondent No.1 under Section 122(1) of CGST Act - HELD THAT:- Section 164 of the Act which provides for the power to make rules. It may be noted that Section 164 of the Act confers power on the Central Government to frame the rules. Under Section 164 of the Act, the Central Government has the power to make rules generally to carry out all or any of the purposes of the Act. Rule 142(1)(a) of the Rules, 2017 is valid and is no manner conflict with any of the provisions of the Act. The challenge to the legality and validity of the show cause should fail having regard to the scope of judicial review and the challenge to the validity of Rule 142(1)(a) of the Rules should also fail - Application dismissed.
- 2020 (7) TMI 23 - PUNJAB AND HARYANA HIGH COURT
Filing of form TRAN-I - availment of credit of excess VAT reflected in Returns - vires of Rule 117(1A) of Central GST Rules, 2017 - HELD THAT:- The Petitioner has challenged vires of Rule 117 (1A) of Rules, however we do not think it appropriate to declare it invalid as we are of the considered opinion that Petitioner is entitled to carry forward Cenvat Credit accrued under Central Excise Act, 1944. The Respondents have repeatedly extended date to file TRAN-I where there was technical glitch as per their understanding. Repeated extensions of last date to file TRAN-I in case of technical glitches as understood by Respondent vindicate claim of the Petitioner that denial of unutilized credit to those dealers who are unable to furnish evidence of attempt to upload TRAN-I would amount to violation of Article 14 as well Article 300A of the Cons....... + More
- 2020 (7) TMI 22 - TRIPURA HIGH COURT
Seizure of goods alongwith vehicle - amendment in the e-way bill could not be immediately done for the lockdown - HELD THAT:- Since we have already issued the notice for examining the challenge as raised by the petitioner, it would be appropriate for fair ends of justice that the respondents shall release the goods and the vehicle, if the petitioner furnished the indemnity bond undertaking clearly that in the event of any adverse order from this court or on issuance of direction to make tax and penalty as imposed by the Superintendent of State Tax (GST), Churaibari Enforcement Wing, the petitioner shall, within seven days, pay the entire amount to the competent authority without raising any further plea. The said indemnity bond be made in favour of the Superintendent of State Tax (GST) Churaibari Enforcement Wing. If the Superintendent of....... + More
- 2020 (6) TMI 706 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
Rectification of mistake - error in the impugned AAAR order - supply of the Electrolnk along with the other consumables comprising of blanket, photo imaging plate, binary ink developer, HP imaging oil, blanket web and other machinery products by the Appellant to its customers - mixed supply or composite supply - HELD THAT:- The Appellant themselves have admitted that there is not any specific element under this bundle of supplies, which is more significant than others, ruling out the possibility of presence of any principal supply. The above submissions and the evidence produced by the Appellant themselves in the form of the Chartered Engineer’s certificate also lead us to conclude further that there are no components in this bundle of supplies, which are ancillary in nature, as all the components are indispensable in nature, and no....... + More
- 2020 (6) TMI 705 - APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL
Classification of goods - fusible interlining cloth - whether the item is classifiable in Chapters 50 to 55 of the First Schedule of the Customs Tariff Act, 1975 or under Heading 5903 of the Tariff Act? - challenge to AAR decision - HELD THAT:- It is clear from the sample produced by the appellant as well as the dot printing process that the product namely fusible interlining cloth qualifies the tests to be classified under sub-heading 5903 of the Tariff. It is seen from the sample of the. Fusible interlining cloth that the coating of polyethyIene can be seen with naked eye. can be bent manually around a cylinder and is not completely coated with plastics. The representative of the appellant strongly pleaded that their product is partially coated with plastic and bears design. However, on examination of the sample, it is seen that the pat....... + More
- 2020 (6) TMI 704 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
Job-Work - minor additions or not - other inputs,e.g. air, water etc., procured by the Appellant, i.e. JEL, which are essentially required for the generation of power - Circular No. 79/53/2018-GST dated 31.12.2018 - violation of principles of natural justice. Whether steam coal, proposed to be supplied to the Appellant i.e. JEL, constitutes one of the inputs for JSL, which manufactures the steel products? - HELD THAT:- We are inclined to revise our earlier opinion, where we had denied the eligibility of the coal as an input for JSL. Thus, in light of the above submissions, it is adequately clear that coal is an input for JSL, as the same is used for the generation of electricity, which in turn is used for the manufacture of the final product i.e. steel. On perusal of the Bombay High Court Judgment in the case of COMMISSIONER VERSUS INDORA....... + More
- 2020 (6) TMI 703 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
Central Government or not - appellant is Ordnance Factory Bhandara - AAR observed that the Appellant cannot be construed as Central Government on the ground that the same had not been created by the Constitution of India as a legislative, executive or judicial authority of the country - HELD THAT:- Where the Appellant is charging some rent/consideration from their employees for providing accommodation facility in the residential colony maintained by it, which renders the said activity of the Appellant as supply of residential services, which is an exempt supply in itself in terms of the provisions made at Sr. 12 of the Notification No. 12/2017-C.T. (Rate) dated 28.06.2017. Further, the education services provided by the factory school to the children of the employees, renting of the recreational halls to the employees for organizing some ....... + More
- 2020 (6) TMI 702 - ALLAHABAD HIGH COURT
Permission to withdraw appeal - appealable order or not - HELD THAT:- It is admitted that the order dated 31.08.2018 is the subject matter of challenge in Writ Tax No.1298 of 2018, which is pending consideration. There are no reason to entertain the writ petition, challenging the consequential order. The present petition is dismissed as withdrawn.
- 2020 (6) TMI 678 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
Determination of value of second hand goods - Applicability of Rule 32(5) of CGST Rules,2017 - sale of Paintings bought from individual collectors and connoisseur - Antique jewellery, watches and books - Collectibles and Memorabilia - interpretation of statute - scope of phrase 'where no input tax credit has been availed on the purchase of such goods' - challenge to AAR decision - HELD THAT:- The only conclusion we can draw from the order of the AAR is that they seem to have been swayed by the fact that antique watches, painting and jewelry are valuable products which cannot be classified in the category of ‘second-hand or used’. Also the fact that there is a separate tariff heading for ‘Antiques’ in the form of tariff heading code 97060000 covering ‘Antiques exceeding 100 years’ seems to have i....... + More
- 2020 (6) TMI 677 - ALLAHABAD HIGH COURT
Grant of Anticipatory Bail - evasion of tax - HELD THAT:- Taking into consideration the gravity of accusation, there being no criminal antecedents of the applicant and there being no possibility of his fleeing from justice, without expressing any opinion on the merits of the case, the applicant is entitled to be released on anticipatory bail in this case - In the event of arrest of the applicant Shahzad Alam involved in the aforesaid case shall be released on anticipatory bail till the submission of police report if any under section 173 (2) Cr.P.C. before the competent Court on his furnishing a personal bond of ₹ 50,000/- with two sureties each in the like amount to the satisfaction of the Station House Officer of the police station concerned, with conditions imposed.
- 2020 (6) TMI 676 - NATIONAL ANTI-PROFITEERING AUTHORITY
Profiteering - Frozen Green Peas - allegation that the Respondent had not reduced the selling price of the “Frozen Green Peas”, when the GST rate was reduced - penalty - HELD THAT:- The profiteering amount is determined as ₹ 2,33,515/- as per the provisions of Rule 133 (1) of the CGST Rules, 2017 as per Annexure-12 of the Report. The Respondent is therefore directed to reduce the prices of the above products as per the provisions of Rule 133 (3) (a) of the CGST Rules, 2017, keeping in view the reduction in the rate of tax so that the benefit is passed on to the recipients. The Respondent is also directed to deposit the profiteered amount of ₹ 2,33,515/- along with the interest to be calculated at 18% from the date when the above amount was collected by him from the recipients till the above amount is deposited. Sin....... + More
- 2020 (6) TMI 675 - NATIONAL ANTI-PROFITEERING AUTHORITY
Profiteering - purchase of Flat in the “Devaan” project of the Respondent - allegation that the Respondent had not passed on the benefit of Input Tax Credit (ITC) availed by him by way of commensurate reduction in the price of the above flat - contravention of section 171 of CGST Act - Penalty - HELD THAT:- This Authority under Rule 133 (3) (a) of the CGST Rules, 2017 orders that the Respondent shall reduce the prices to be realized from the buyers of the flats/shops commensurate with the benefit of ITC received by him as has been detailed above. Since the present investigation is only up to 30.06.2019 the DGAP is directed to further investigate the quantum of ITC benefit under Rule 133 (4) of the above Rules which the Respondent is required to pass on to the home/shop buyers w.e.f. 01.07.2019 till 30.06.2020 or till the Compl....... + More
- 2020 (6) TMI 674 - NATIONAL ANTI-PROFITEERING AUTHORITY
Profiteering - purchase of Flat - allegation that the Respondent had not passed on the benefit of Input Tax Credit (ITC) by way of commensurate reduction in the prices - contravention of section 171 of CGST Act - penalty - HELD THAT:- The Respondent has benefited from the additional ITC to the extent of 8.73% of the turnover during the period from July, 2017 to March, 2019 and hence the provisions of Section 171 of the CGST Act, 2017 have been contravened by the Respondent as he has not passed on the above benefit to his customers and thus he has profiteered an amount of ₹ 19,23,01,682/- inclusive of GST @ 12% on the base profiteered amount of ₹ 17,16,97,930/-. Further, the Respondent has realized an additional amount of ₹ 4,06,859/- and ₹ 2,85,572 which includes both the profiteered amount @ 8.73% of the taxable a....... + More
- 2020 (6) TMI 658 - DELHI HIGH COURT
Carry forward of Transitional credit - credit of eligible dues in respect of stock available with the petitioner as on appointed day - vires of Rules l17 and 120A of the Central Goods and Services Tax Rules, 2017 as ultra vires Sections 140 and 174 of Central Goods and Services Tax Act, 2017 - HELD THAT:- List on 16th September, 2020.
- 2020 (6) TMI 657 - DELHI HIGH COURT
Carry forward of Transitional credit - credit of eligible dues in respect of stock available with the petitioner as on appointed day - vires of Rules l17 and 120A of the Central Goods and Services Tax Rules, 2017 as ultra vires Sections 140 and 174 of Central Goods and Services Tax Act, 2017 - HELD THAT:- List on 16th September, 2020.
- 2020 (6) TMI 656 - DELHI HIGH COURT
Carry forward of Transitional credit - credit of eligible dues in respect of stock available with the petitioner as on appointed day - vires of Rules l17 and 120A of the Central Goods and Services Tax Rules, 2017 as ultra vires Sections 140 and 174 of Central Goods and Services Tax Act, 2017 - HELD THAT:- List on 16th September, 2020.
- 2020 (6) TMI 655 - DELHI HIGH COURT
Carry forward of Transitional credit - credit of eligible dues in respect of stock available with the petitioner as on appointed day - vires of Rules l17 and 120A of the Central Goods and Services Tax Rules, 2017 as ultra vires Sections 140 and 174 of Central Goods and Services Tax Act, 2017 - HELD THAT:- List on 16th September, 2020.
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