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GST - Case Laws
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- 2021 (6) TMI 594 - BOMBAY HIGH COURT
Constitutional Validity of levy of IGST on supply of services outside India - providing marketing and promotion services - Export of services - Constitutional Validity of section 13(8)(b) and section 8(2) of the Integrated Goods and Services Tax Act, 2017 are ultra vires articles 14, 19, 245, 246, 246A, 269A and 286 of the Constitution of India - HELD THAT:- The challenge in this matter is similar to the challenge in DHARMENDRA M. JANI VERSUS UNION OF INDIA AND OTHERS [2021 (6) TMI 563 - BOMBAY HIGH COURT], which has been dismissed by a separate judgment holding that neither Section 13(8)(b) nor Section 8(2) of the IGST Act are unconstitutional. It is also held that neither Section 13(8)(b) nor Section 8(2) of the IGST Act are ultra vires the IGST Act. Also Section 13(8)(b) of the IGST Act is not ultra vires Section 9 of the CGST Act or MGST Act, 2017. Section 13(8)(b) as well as Section 8(2) of the IGST Act are constitutionally valid and operative for all purposes.
- 2021 (6) TMI 591 - GUJARAT HIGH COURT
Reopening of proceedings - invocation of Section 32 K(3) of the CE Act - HELD THAT:- Since the petitioner has challenged the notice for confiscation of goods and conveyance dated 19.04.2021, the Court is not inclined to interfere with the same at this juncture. It is needless to say that as and when the final confiscation order is passed, the petitioner shall have an opportunity to file an appeal as may be permissible under section 107 of the Goods and Services Tax Act, 2017. Petition disposed off.
- 2021 (6) TMI 590 - GUJARAT HIGH COURT
Refund of GST - Export of goods - Zero Rated Supplies - HELD THAT:- Without going into the merits of the case, it is directed that the respondent No. 3 - Deputy Commissioner of Customs, Mundra (Katchh) shall decide the aforesaid representations at Annexures 'E' and 'F' of the petitioners as expeditiously as possible, preferably within 04 (four) weeks from the date of receipt of this order, in accordance with law. Petition disposed off.
- 2021 (6) TMI 588 - ALLAHABAD HIGH COURT
Grant of Anticipatory Bail - justified arrest by police or not? - when can a person be arrested after filing FIR? - HELD THAT:- This Court finds that there is a case registered against the applicant. It cannot be definitely said when the police may apprehend him. After the lodging of F.I.R., the arrest can be made by the police at will. There is no definite period fixed for the police to arrest an accused against whom an F.I.R. has been lodged. The courts have repeatedly held that arrest should be the last option for the police and it should be restricted to those exceptional cases where arresting the accused is imperative or his custodial interrogation is required. Irrational and indiscriminate arrests are gross violation of human rights. In the case of JOGINDER KUMAR VERSUS STATE OF UP. [1994 (4) TMI 385 - SUPREME COURT], the Apex Court....... + More
- 2021 (6) TMI 563 - BOMBAY HIGH COURT
Supply of intermediary services as intermediary to his overseas customers - export of service by virtue of section 13(8)(b) of the IGST Act read with section 8(2) of the said Act or not - intra-State supply or not - Constitutional validity of Section 13(8)(b) read with Section 8(2) of the IGST Act - GST is a destination based tax on consumption and section 13(8)(b) of the IGST Act is contrary to the said principle - Vires of Article 246A read with Article 269A, Article 286 as well as Article 245 of the Constitution of India as the section results in levy on export of services as intra-State supply - vires of charging section 5 - vires of Section 9 of the CGST Act and MGST Act - violation of Article 14 of the Constitution being arbitrary, unreasonable and discriminatory - violation of right to carry on business viz. Article 19(1)(g) of the....... + More
- 2021 (6) TMI 562 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
Exemption from GST - Municipality - Local Authority - Fee from parks - Market fee-daily - Market fee -weekly - Fish Market weekly - Fee for bays in bus stand - Bus Stand Others-Charges for TV Advt in bus-stand - Bus Stand Others-Locker rent provided in bus stand - Slaughter House fees - Fees for pay and use toilets bus stand and other common places - Fee for entry vehicle bus stand-two wheeler stand - Direct charge or Reverse charge - scope of Advance Ruling - services through tender contractors - services rendered and contractors are not agents - Annual track rent-Cable Operator laying fee (optical fiber laying fee) - Renting of building-Residential purpose - Whether the renting of immovable property service rendered by them as a local authority to Pure state Govt. offices, Co-operative society and Nationalised Banks are exempt or not? -....... + More
- 2021 (6) TMI 559 - ORISSA HIGH COURT
Rejection of petitioner's bid (highest bidder) - contract awarded to the second highest bidder - rejection on the ground that material facts were suppressed - total figure mentioned was ₹ 10982.01, while it was claimed to be ₹ 10982.27 - small variation in the calculation of service tax amount due to rounding off - HELD THAT:- Reliance placed on Section 170 of the CGST Act, 2017 at this stage when the bidder is supposed to quote the price, is misconceived. Such exercise of rounding off the tax figure will be at a subsequent stage when the actual filing of returns and payment of tax arises and not at an interim stage particularly not at the stage where the price has to be quoted while submitting the bid. The Court finds no error having been committed by the Tender Inviting Authority in rejecting the Petitioner's prayer - Petition dimsissed.
- 2021 (6) TMI 522 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
Exemption from GST - service of operating mini AC buses by the applicant for B.E.S.T (Brihan Mumbai Electricity Supply Transport Undertaking) - Classifiable under Tariff Heading 9966 or not - rate of tax at 12% as renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient or 18% as rental service of transport vehicles with or without operators? - benefit of N/N. 12/2017-CT(R) dated 28.06.2017 or not? - HELD THAT:- In the instant case, the applicant has an agreement with BEST for operation and maintenance of AC mini buses in Mumbai and suburban areas. The applicants owns buses, provides drivers and also incurs expenses on fuel and maintenance of the buses. For all these services provided by the applicant, BEST is paying them service charges on kilomet....... + More
- 2021 (6) TMI 521 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
Classification of goods - scientific and technical instruments/ equipment supplied to public funded research institutions, research institutions, universities, Indian Institute of Technology, departments and laboratories of the Central and State Government, basis the certificates appended herewith - part “a” of the Sr. No. “I” of the condition in the Certificate of Registration with DSIR - applicability of N/N. 45/2017-C.T. (Rate) dated 14.11.2020 and corresponding N/N. 45/2017 and 47/2017 issued under the MGST Act, 2017 and the IGST Act, 2017 - HELD THAT:- Considering the fact that conditions prescribed under all Notifications are the same, production of Certificate of registration with DSIR having reference to the erstwhile Notification No. 51/96-Cus should be considered sufficient compliance for eligibility to a....... + More
- 2021 (6) TMI 520 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
Classification of services - Fee from parks - Market fee-daily - Market fee-weekly - Fees for bays in bus stand (bus stand entrance fee collection) - Bus -stand (others), charges for of TV advt. in bus-stand - Bus -stand (others), locker rent provided in bus- stand - Bus -stand (others), flower shop in bus stand in open space - Bus -stand (others), cycle stand, scooter, auto, four wheeler stand in bus stand and other places - Bus -stand (others), collection of room rent for temporary stay - Slaughter house fees - Rent,Travelers’ bungalows & rest house (municipal lodge) - Fees on pay & use toilets - For entry vehicle in the market - N/N. 14/2017C.T.(Rate) dated 28.06.2017(or) Sl.No. 4 of N/N. 12/2017-C.T.(Rate) dated 28.06.2017 - HELD THAT:- The applicant is a ‘Municipality’ as defined in clause (e) of article 243....... + More
- 2021 (6) TMI 518 - SC ORDER
Maintainability of petition - appealable order or not - Section 107 of the CGST Act - HELD THAT:- Section 107(6) provides that an appeal shall not be entertained unless the appellant pays the amount of tax, interest, fine, fee and penalty arising out of the impugned order in full, as is admitted by him, and a sum equivalent to 10% of the remaining amount of tax in dispute arising out of the said order. The petitioner is at liberty to raise all issues before the appellate authority - SLP disposed off.
- 2021 (6) TMI 516 - DELHI HIGH COURT
Challenging the order of granting anticipatory Bail - fictitious and non-existent firms - fake ITC availed - bonafide case for grant of bail or not - HELD THAT:- It is settled that once bail granted should not be cancelled in a mechanical manner without there being any supervening circumstances which are not conducive to fair trial. It cannot be cancelled on a request from the side of the complainant/investigating agency unless and until it is established that the same is being misused and it is no longer conducive in the interest of justice to allow the accused any further to remain on bail. No doubt, the bail can be cancelled only in those discerning few cases where it is established that a person to whom the concession of bail has been granted is misusing the same. In the instant case, the respondents have joined the investigation and ....... + More
- 2021 (6) TMI 515 - DELHI HIGH COURT
Seeking grant of anticipatory Bail - receipt of only invoices against which ITC was wrongly availed - bonafide case for grant of bail or not - HELD THAT:- In the instant case, the investigation relates to the period of 2018 and prior to it, the petitioners have joined the investigation and their statements have already been recorded. The employees of the petitioners have also joined the investigation; the main accused was arrested and granted bail. The petitioners have further joined the investigation at least 4 times after the filing of this bail application - the petitioners have already deposited ₹ 2.5 crores with the department; there are no allegations of any threat to any of the witnesses or tampering with the evidence and the documents are in the custody of the department. Thus, it is not the case of the department that the p....... + More
- 2021 (6) TMI 481 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
Classification of services - Works Contract - Composite supply - activities of construction carried out by the applicant for its customer under the Construction Agreement - classifiable under Heading 9997, and chargeable to CGST E.1 9% under S.No.35 of Notification No.11/2017-CT (Rate) dated 28.06.2017 or otherwise? - HELD THAT:- ‘Works Contracts’ were subjected to Sales Tax on the Value of Goods involved in the works and on the labour and Service portion of the same contract, service tax was levied in the Pre-GST Era. These very contracts are treated as supply of service in the GST Era. Going by the extracts of the Minutes of the council meetings, it is evident that the carve out of Para 6 of Schedule II to the Act was only to avoid any legal challenge in view of the same types of contracts considered for taxation under the p....... + More
- 2021 (6) TMI 480 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
Maintainability of application - scope of Advance Ruling application - Classification of goods - rate of tax - Dry Coconut (Edible) - Copra (Dry Coconut for milling) - taxable under HSN 08011920 and HSN 1203 respectively or not - HELD THAT:- The first proviso to Section 98(2) makes an application ineligible for admission if the Authority finds that the question raised in the application is already pending or decided in any proceedings’ in the case of the applicant under any provisions of this Act. It is evident that the classification of the products and the applicable rate under GST, has been taken up in depth while deciding the application made by the applicant seeking Provisional Assessment under Section 60 of the CGST Act, 2017 vide ARN No. ARNAD330820002915E dated 16-08-2020 before the Jurisdictional Authority - it is seen that....... + More
- 2021 (6) TMI 478 - ALLAHABAD HIGH COURT
Grant of Anticipatory Bail - allegation of tax evasion is against the company, M/ Mohan Milk Foods Pvt. Ltd. - Applicants are principal officers of that company or not - HELD THAT:- At present, since the applicants are not shown to be principal or other officers of the company and the director of the company has been granted anticipatory bail, the applicants are found entitled to interim protection. Applicants are directed to be released on interim anticipatory bail till the next date fixed, on their furnishing a personal bond of ₹ 50,000/- each with two sureties of the like amount to the satisfaction of the Station House Officer of the police station concerned OR before the court concerned subject to conditions imposed - application alowed.
- 2021 (6) TMI 473 - DELHI HIGH COURT
Seeking permission to pay in tranches - financial difficulty on account of coronavirus - appellant paid part of demand and for rest he is seeking time to pay - HELD THAT:- A little leeway should be given to the petitioner. The petitioner is directed to deposit ₹ 2,75,00,000/-, on or before 05.07.2021 - Insofar as the last tranche is concerned, directions qua the same will be issued on the next date of hearing. List the matter on 06.07.2021.
- 2021 (6) TMI 472 - DELHI HIGH COURT
Seeking release of seized cash - requirement to issue notice u/s 67(7) of the Central Goods & Services Tax Act, 2017 - HELD THAT:- Mr. Sharma has relied upon the definition given in Section 2(52) of the CGST Act, 2017 in support of his contention that the expression ‘goods’ does not include money. List the matter on 19.07.2021.
- 2021 (6) TMI 471 - DELHI HIGH COURT
Refund of IGST - Refund of Drawback - HELD THAT:- Issue notice - The final relief sought in the writ petition is similar to the relief sought in the captioned application, and hence, the same cannot be granted, at this stage - Application disposed off. List the matter on 27.07.2021.
- 2021 (6) TMI 470 - DELHI HIGH COURT
Constitutional validity of Sections 69 and 132 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Interestingly, the petitioner, in the present writ petition, is shown as a resident of Delhi, whereas in the writ petition filed before the Punjab and Haryana High Court, the petitioner is shown as a resident of Ludhiana - Mr. Manish says that the two actions are different. This and other aspects will be examined only after the order dated 12.03.2021, passed by the Punjab and Haryana High Court, in the aforementioned writ petition, is placed on record - List the matter on 19.07.2021.
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