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Goods and Services Tax - High Court - Case Laws

Showing 1 to 14 of 14 Records

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  • 2018 (2) TMI 1737

    Maintainability of petition - appealable order or not? - seizure of the goods in transit or storage - Section 129(1) of the UPGST Act, 2017 - Held that - On the conjoint reading of Sections 107 and 121 of the Act it is apparent that though all orders passed under the Act by the adjudicating authority are appealable but not the one s which have been specifically excluded from the purview of appeal under Section 121 of the Act such as orders pertai....... + More


  • 2018 (2) TMI 1717

    Application for registration - CGST Act - Kerala State Goods and Services Tax Act - rejection for the reason that the petitioner did not submit the explanation sought as regards the discrepancies in the documents submitted by him - Held that - respon....... + More


  • 2018 (2) TMI 1622

    Release of detained goods - Section 129 of the Central Goods and Services Tax Act - Held that - identical issue decided in the case of The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. 2017 (9) TMI 1044 - KERALA HIGH COURT , where Division Bench directed expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods ....... + More


  • 2018 (2) TMI 1540

    Claim of 12% GST over the value of works contract - scope of terms of the agreement - Court noted that the appropriate authority, who has to answer the claim of the petitioner/Association was the Commissioner of Commercial Taxes, but, he was not impleaded as a respondent - Held that - the Court directed the Commissioner of Commercial Taxes to consider the representation given by the petitioner/Association and pass orders on merits and in accordan....... + More


  • 2018 (2) TMI 1539

    GST Council meetings - Postponement of meeting - It is the case of the petitioner that only as a political strategy, such meeting was conducted in violation of the Code of Conduct. It is alleged that the recommendations made in the 9th and 10th November, 2017 Council meeting are only to appease the voters in the ensuing elections. - Held that - By virtue of constitutional amendment, Article 279A is inserted, which empowers the Hon ble President t....... + More


  • 2018 (2) TMI 1296

    Release of detained goods - the issue covered by the decision in the case of M/s Indus Towers Limited Versus The Assistant State Tax Officer 2018 (1) TMI 1313 - KERALA HIGH COURT , where it was held that The detention of goods merely for infraction o....... + More


  • 2018 (2) TMI 983

    Release of detained goods - Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act - Held that - an identical matter has been disposed of by a Division Bench of this Court in The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. 2017 (9) TMI 1044 - KERALA HIGH COURT , directing expeditious completion of the adjudication of the matter and permitting release of the goods deta....... + More


  • 2018 (2) TMI 770

    Levy GST on ocean freight whereas the value of import goods includes Ocean Freight. - Vires of N/N. 8/2017-Integrated Tax Rate dated 28th June 2017 and Entry 10 of the N/N. 10/2017-Integrated Tax Rate also dated 28th June 2017 - petitioner s grievance is that under the impugned Notifications, the petitioner is asked to pay tax at the prescribed rate all over again on the ocean freight - Counsel for the petitioner submitted that the impugned Notif....... + More


  • 2018 (2) TMI 766

    Lack of access to online profile on the Goods and Service Tax Network - petitioner unable to generate e-way bills - Held that - The special sessions of Parliament or special or extraordinary meetings of Council would mean nothing to the assessees unless they obtain easy access to the website and portals. The regime is not tax friendly. We hope and trust that those in charge of implementation and administration of this law will at least now wake u....... + More


  • 2018 (2) TMI 663

    Seizure of goods - Section 129(1) of the U.P. Goods and Services Tax Act, 2017 - submission is that as admittedly the seized goods were in transit from outside the State the transaction would be covered by the Integrated Goods and Services Tax Act, 2017 (I.G.S.T.) read with Central G.S.T. - Held that - The provisions of U.P.G.S.T. are applicable to transactions within the State of U.P. whereas I.G.S.T. covers the interstate transactions. - Even i....... + More


  • 2018 (2) TMI 608

    Seizure order - Section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 - inter-state transaction - Held that - The U.P.G.S.T. Act makes provision for levy and collection of tax on intrastate supply of goods or services or both i.e. relating to transactions within the State, whereas IGST Act covers interstate transactions. In this view of the matter, the transaction in question is treated to be covered by the IGST Act and the provisi....... + More


  • 2018 (2) TMI 195

    Seizure of goods - Tasla - Section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 - Held that - the impugned order of seizure cannot be held to be bad in law only for the reason that the wrong provision of Act has been mentioned while passing the same as the power of seizure is clearly traceable under the relevant Act as well - the impugned order is to be treated to have been passed under IGST Act read with Section 129 of the Centra....... + More


  • 2018 (2) TMI 194

    Liability of interest - The demand raised by the respondent was accepted by the petitioner and the same was also duly paid. However, the petitioner is still liable to pay interest thereon. Thesaid amount comes to ₹ 3,48,735/- - The petitioner i....... + More


  • 2018 (2) TMI 39

    Rectification of mistake - migration to GST - defect in issuance of ID/password inasmuch as instead of containing the PAN number of the partnership firm, it depicts the PAN number of one of its partner - Held that - a week s time sought for getting i....... + More


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