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GST - Case Laws
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- 2022 (1) TMI 904 - SC ORDER
Rate of interest - in terms of the statute, the liability to pay interest would be at “such rate not exceeding 6 per cent as may be specified in the notification” - It is submitted that the High Court was not, therefore, justified in awarding interest at the rate of 9 per cent per annum - HELD THAT:- The liability to pay the interest @ 6 per cent per annum having not been disputed, the petitioner(s) shall refund the entire amount due to the respondent along with interest @ 6 per cent per annum within seven days from today. In case the affidavit is not filed within the stipulated period, the Special Leave Petitions shall stand dismissed without further reference to the Court.
- 2022 (1) TMI 903 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
Levy of GST - recoveries made from the employees towards providing parental insurance - notice pay recoveries made from the employees on account of not serving the full notice period - HELD THAT:- In the case of IN RE: M/S. JOTUN INDIA PVT. LTD. [2019 (10) TMI 482 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA] and also in the case of IN RE: POSCO INDIA PUNE PROCESSING CENTER PRIVATE LIMITED [2019 (2) TMI 63 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA] are similar to the facts of the present case with respect to recovery of premiums from the employees, paid by the applicant on Parental Insurance Policy, there is no reason or us to deviate from the decisions taken in both the said cases and therefore we hold that, in the instant case, GST would not be payable on recoveries made from the employees towards providing parental insurance. GST on t....... + More
- 2022 (1) TMI 902 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
Classification of goods / services - Zirconium Oxide Ceramic Dental Blanks in different sizes - whether classifiable under Chapter Heading 69091200 as “Ceramic Product” as at this stage Artificial Teeth are not produced from it, even though the Product is biscuit fired having hardness of less than 9 on Moh's scale or the product is classifiable under Chapter Heading 90212100 since Artificial Ceramic Teeth are produced from the product which has hardness of 9 on Moh's scale? - Artificial Teeth, Crown, Bridges, Dental Restoratives etc as produced from the Product of Applicant - classifiable under Chapter Heading 90212100? - health care services including providing of Artificial Teeth, Crown, Bridges etc treatment by dental clinic of Applicant to its patients, excluding health care services for bleaching of teeth and dent....... + More
- 2022 (1) TMI 901 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH
Input tax credit - Reversal of Credit - volume discount / Cash discount received on purchases - volume discount received on retail (on sale) - Levy of GST on issuance of credit note as “cash discount” - HSN Code - Cash discount for early payment of supply invoices(bills) given by the supplier of goods to the applicant without adjustment of GST - Incentive/schemes provided through credit note without adjustment of GST by the supplier to the applicant - HELD THAT:- As per the Section 15(3)(b) of CGST Act, for the cases where supply has aIready been effected and discount given after supply shall be in term of prior agreement before effecting supply of goods and specifically linked to relevant invoices, then such discount shall not include in the value of supply and ITC has to reversed by the receiver. There are two condition to s....... + More
- 2022 (1) TMI 856 - SC ORDER
Refund of IGST - exports were declared as the “zero rated supplies” - Section 16 of the IGST Act - Simultaneous duty drawback claim - HELD THAT:- The Special Leave Petition under Article 136 of the Constitution, need not be entertained - SLP dismissed.
- 2022 (1) TMI 855 - DELHI HIGH COURT
Vires of Circular No. 163/19/2021-GST dated 06th October, 2021 - scheme of classification as provided under the Notification No.1/2017-Central Tax (Rate) dated 28th June, 2017 and Notification No. 2/2017-Central Tax (Rate) dated 28th June, 2017 - jurisdiction of the Executive - seeking direction to respondent No. 2 to clarify that para 8 does not apply to DDGS/AFS, when prepared and sold as animal feed supplement - classification of 'Dried Distillers Grain with Soluble - Classified under heading 2309 or under heading 2303? - HELD THAT:- Issue notice. List on 13th April, 2022 along with W.P.(C) 13322/2021.
- 2022 (1) TMI 854 - CHHATTISGARH HIGH COURT
Seeking grant of Bail - illegal availment of input tax credits - compoundable offence or not - offence punishable under Section 132 (1) (b) & (c) of the Act of 2017 - HELD THAT:- The manner in which crime is committed reveals that applicants with cool mind and deliberate design with an eye on personal profit regardless of consequence of community affecting economy of the country as whole, have committed crime in question. Act of applicants is an attempt to destroy system of the Government of collecting taxes under GST scheme. Economic offences constitute a class apart and even bail matters are required to be decided with different approach as it involves huge loss of public funds. True it is that offence committed under Section 132 (1) of the Act of 2017 is made compoundable under Section 138 of the Act of 2017, subject to deposit of ....... + More
- 2022 (1) TMI 853 - DELHI HIGH COURT
Seeking release of provisionally attachment of Bank Accounts - seeking to unblock the Petitioner’s Electronic Credit Ledger - Rule 86A(3) of the CGST Rules, 2017 - HELD THAT:- In rejoinder, learned counsel for the petitioner states that the petitioner has been cooperating with the Investigating Agencies and the relevant documents have been furnished. She assures and undertakes to this Court that the petitioner will continue to appear as and when directed by the Investigating Authorities and will supply the documents which may be asked for. . The present writ petition along with pending application is disposed of with the directions to the respondents to de-freeze the petitioner’s bank account as well as unblock the Electronic Credit Ledger within three working days
- 2022 (1) TMI 852 - GUJARAT HIGH COURT
Permission for filing of declaration in form GST TRAN-1 and GST TRAN-2 - transitional credit - HELD THAT:- We are happy to learn from Mr. Shraff that the problem has been resolved. The respective applicants have received the credit. We must place on record our appreciation for the efforts put in by Mr. Devang Vyas, the learned Additional Solicitor General of India in resolving the problem. Nothing further requires to be adjudicated. All the applications are disposed of accordingly.
- 2022 (1) TMI 851 - JHARKHAND HIGH COURT
Service of proper show cause notice - Rule 142 (1) (a) of the Jharkhand Goods and Services Tax Rules, 2017 - HELD THAT:- Show Cause Notice has been issued in a format without striking out any irrelevant portions and without stating the specific contravention committed by the petitioner. The summary of show cause notice in FORM-GST-DRC- 01 is to be issued in an electronic form along with a notice for the purposes of intimation to the assesse and the same by its very nomenclature cannot be a substitute to the show cause notice which if lacks in the essential ingredients of a proper show cause notice. While the show cause notice does not even contain the brief facts of the case or the grounds alleged even the summary of the show cause notice does not contain specific facts and allegations showing evasion of payment of due tax to the Governme....... + More
- 2022 (1) TMI 850 - KERALA HIGH COURT
Detention of goods alongwith vehicle - gold ornaments - confiscation of goods - proceedings initiated under Section 129 as well as under Section 130 of the Central Goods and Service Tax Act 2017 - HELD THAT:- It is noticed from Ext.P8, that the respondent has given a reason for initiating proceedings under Section 130. The correctness or otherwise of the said reason is not a matter which can be considered by this Court under Article 226 of the Constitution of India, especially in the light of the fact that, petitioner was not in possession of any documents contemplated under law. Whether the transport of gold was with an intention to evade tax or not is a matter which requires appreciation of disputed facts and hence the statutory authority will have to consider the same after appreciating the facts. This is not a fit case for invoking th....... + More
- 2022 (1) TMI 849 - AUTHORITY FOR ADVANCE RULING, TELANGANA
Classification of goods - HSN Code - Interactive Flat panel with Android - classified under the heading 8471 or otherwise? - HELD THAT:- The goods sold by the applicant has a Central processing unit, memory & storage with an onscreen display of output which is based on the input supply by the user. Therefore in view of the notes to Chapter 84 and also the HSN entries under 8471, the goods fall under HSN 8471.
- 2022 (1) TMI 799 - MADRAS HIGH COURT
Reopening of portal for filing of form TRAN-1 - denial of benefit of Input Tax Credit - HELD THAT:- The facts on record indicates that right from the beginning, the petitioner has been writing letters/representation to the respondents to allow the petitioner to file TRAN-1 and that the petitioner had experienced the difficulties on account of technical glitches in the GST web portal of the respondents. Since the issue is covered in favour of the petitioner, this writ petition is allowed. Decided in favor of petitioner.
- 2022 (1) TMI 798 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
Exemption form GST - Slaughter house fees - Fees on pay & use toilets - services rendered directly are covered under Twelfth Schedule to Article 243W of the Constitution and /or exempted under the Notfn. No mentioned against each SI No.? - HELD THAT:- The AAR has given a ruling that services by way of slaughtering of animals / fees on pay & use toilets is neither a supply of goods nor a supply of service as per notfn. No. 14/2017-CT(R) as amended by notfn. No. 16/2018-CT(R) being an activity in relation to a function entrusted to a Municipality under Article 243W of the constitution, in which they are engaged as public authority. However, the appellant is not satisfied and has sought to appeal seeking another ruling from the appellate authorities that the activity is also covered under Sl no. 56 /76 of the table in notfn. No. 12/2....... + More
- 2022 (1) TMI 797 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
Classification of supply - supply of ggods or supply of services - lease transaction or not - pallets, crates and containers (equipment) leased by CHEP India Private Limited (CIPL) located and registered in Tamil Nadu to its other GST registrations located across India - value on which GST has to be charged - lease charges or the value of equipment - Section 15 of the CGST Act and TNGST Act read with relevant Rules? - documents that should accompany the movement of the goods from CIPL, Tamil Nadu to CIPL. Kerala - mere movement of goods not amounting to a supply or not in terms of Section 7 of the CGST Act and TNGST Act - HELD THAT:- The business model proposed is in the stage of contemplation and has not attained finality with respect to merger, disposition of the assets and the following supply, in as much as the applicant could not pro....... + More
- 2022 (1) TMI 751 - GUJARAT HIGH COURT
Provisional attachment of the bank(Cash Credit) account - provisions of Section 83 of the CGST Act, 2017 - HELD THAT:- The law is well-settled that a cash credit account of the assessee cannot be provisionally attached in exercise of powers under Section 83 of the CGST Act. This writ-application succeeds and is hereby allowed. The order of provisional attachment of the cash credit account of the writ-applicant is hereby quashed and set-aside.
- 2022 (1) TMI 750 - ORISSA HIGH COURT
Seeking grant of Bail - Input Tax Credit - issue of invoices and bills without physical supply of materials - Section 132(1)(b),(c)&(l) the OGST Act, 2017 - HELD THAT:- Grant of bail or refusal is always a discretionary exercise which is to be guided by judicial application of mind. No inexorable formula is in place for considering a plea of bail which depends on variety of factors as has been propounded by the Supreme Court on number of occasions. In so far as economic offences are concerned, definitely, a different approach is to be adopted but then, the basic principles of bail shall have to be borne in mind. It is well known that there is no straight jacket formula for considering the matters of bail which varies from individual case to case. In the instant case, the petitioner was arrested on 02.09.2021 for offences under Section....... + More
- 2022 (1) TMI 749 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
Input tax Credit - entitlement to avail and utilize ITC of GST Charged by IPL - supply or not - Air Separation Unit (ASU) - transfer of the leasehold rights for the remainder period of 72 years in respect of part of the property along with superstructures, for setting up of State of the art medical and industrial gases plant - restriction under Section 17(5)(d) of the GST Act 2017 - HELD THAT:- The explanation of 'Contraction' for the purposes of 'Construction' mentioned in Section 17(5)(c) and (d), is an inclusive definition and includes re-construction, renovation, additions or alterations or repairs to the extent of capitalisation to the immovable property. This inclusive explanation states specific activities covered under the term 'construction' apart from the 'Original' activity of 'Construction....... + More
- 2022 (1) TMI 748 - AUTHORITY FOR ADVANCE RULING, TELANGANA
Classification of goods - product Rodent Feed - classified under the HSN 2309 90 10 or not - exemption under the Serial Number 102 of N/N. 02/2017 - HELD THAT:- This exemption notification has grouped various tariff items under a single Serial no. 102 and has given an inclusive description for the same. Further neither the specific word ‘rodent feed’ nor the general words such as ‘animal feed’ are used. In this connection a reference need to be made to the law declared by the Hon’ble Supreme Court of India in the case of N.D.P. NAMBOODRIPAD VERSUS UNION OF INDIA & ORS. [2004 (4) TMI 583 - SUPREME COURT] wherein it has been held that the word ‘includes’ can be used to connote a specific meaning i.e., as in “means and includes or comprises or consists of”. Therefore the description i....... + More
- 2022 (1) TMI 747 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
Levy of GST - claim of expenses incurred to handle the Cost Free Distribution Sarees & Dhothies and Cost Free School Uniform Scheme - pure services or not - supply to Revenue Department/Social Welfare Department - taxable at 18% GST or not - functions entrusted to a Panchayat under Article 243G/ municipality under Article 243W of the constitution of India - whether the Handling Charges related to Pre-GST period 2015-16 and 2016-17 will also attract GST or not? - HELD THAT:- In the case at hand, it is seen that the applicant is entrusted with the work of undertaking quality check of the clothes, procurement, storage of the goods in warehouses and transport the uniforms/ sarees and dhothies for distribution to the designates places. For undertaking all these activities, they are paid 'Handling charges' as fixed by the Committee ....... + More