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GST - Supreme Court - Case Laws

Showing 1 to 6 of 6 Records

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• 2020 (2) TMI 1188 - SUPREME COURT
  
  Anti-profiteering measure - Constitutional validity of Section 171 of the Central Goods and Services Tax Act 2017 read with Rule 126 of the Central Goods and Services Tax Rules 2017 - time limitation - HELD THAT:- It is considered appropriate and proper that, in the interests of a uniform and consistent view on the law, all the writ petitions should be transferred to the High Court of Delhi, where earlier writ petitions are already pending.

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• 2019 (12) TMI 95 - SUPREME COURT
  
  Release of seized goods - compliance with Section 67 (8) of the Central Goods and Services Act, 2017 and Rule 141 of the relevant Rules - HELD THAT:- There are no hesitation in observing that the High Court in all such cases ought to have relegated the assessees before the appropriate Authority for complying with the procedure prescribed in Section 67 of the Act read with Rules as applicable for release (including provisional release) of seized goods. There is no reason why any other indulgence need be shown to the assessees, who happen to be the owners of the seized goods. They must take recourse to the mechanism already provided for in the Act and the Rules for release, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum (even upto the total value of goods involved), respecti....... + More

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• 2019 (11) TMI 659 - SUPREME COURT
  
  Maintainability of appeal - Compliance with the pre-deposit - non-prosecution of the case - HELD THAT:- Issue notice on condition that the petitioner shall deposit ₹ 2,00,00,000/- to the credit of C.No. IV/16/27/201HPU on the file of the Commissioner of GST & Central Excise, Salem, Tamil Nadu and produce receipt in that behalf in the Registry of this Court within ten days from today, failing which the special leave petition shall stand dismissed for non-prosecution without further reference to the Court. For a period of one week, no coercive action be taken against the petitioner in connection with the alleged offence and the interim protection will continue upon production of receipt in the Registry about the deposit made with the Department within one week from today, until the disposal of this Special Leave Petition. List the matter on 12.09.2019.

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• 2019 (5) TMI 1528 - SUPREME COURT
  
  Possibility of arrest - Possibility of detention to custody - Grant of anticipatory bail - Input Tax Credit - fake invoices - input tax credit claimed on the basis of certain invoices, without there being any actual physical receipt of goods - issuance of fake GST invoices - fabricated and fake E-way bills - Petition against the decision [2019 (4) TMI 1320 - TELANGANA AND ANDHRA PRADESH HIGH COURT] HELD THAT:- Having heard learned counsel for the petitioner and upon perusing the relevant material, we are not inclined to interfere - SLP dismissed.

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• 2018 (10) TMI 200 - SUPREME COURT
  
  Validity of the Goods and Services Tax (Compensation to States) Act, 2017 enacted by Parliament as well as the Goods and Services Tax Compensation Cess Rules, 2017 - validity of Rules framed by the Central Government in exercise of power under Section 11 of the Goods and Service Tax (Compensation to States) Act, 2017 - Jurisdiction. Whether the Compensation to States Act, 2017 is beyond the legislative competence of Parliament? - Held that:- Part XI of the Constitution deals with the relation between the Union and the States, Chapter I of which deals with “Legislative Relations”. Article 245 deals with “Distribution of Legislative Powers”. The Parliament has exclusive power to make laws with respect to any of the matters enumerated in List I in Seventh Schedule of the Constitution - Article 246A provides that “notwithstanding anything con....... + More

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• 2017 (10) TMI 255 - SUPREME COURT
  
  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 carrying proper Tax Identification Number of the respective lessees on the invoices as may be required.

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