Law	-- All -- GST Income Tax Benami Property/ Transactions Customs Corporate Laws Securities / SEBI Insolvency & Bankruptcy FEMA PMLA Service Tax Central Excise CST, VAT & Sales Tax Wealth tax Indian Laws
Court	-- Any -- Supreme Court SC Orders / Highlights High Court Tribunal Appellate authority for Advance Ruling Advance Ruling Authority ANTI-PROFITEERING AUTHORITY Commission Central Government Board DISTRICT/ SESSIONS Court Commissioner / Appellate Authority Other
Citation	--Year-- 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983 1982 1981 1980 1979 1978 1977 1976 1975 1974 1973 1972 1971 1970 1969 1968 1967 1966 1965 1964 1963 1962 1961 1960 1959 1958 1957 1956 1955 1954 1953 1952 1951 1950 Upto 1949 - -Volume- 1 2 3 4 5 6 7 8 9 10 11 12
Landmark	Nil - N/A Referred in >= 3 Cases Referred in >= 4 Cases Referred in >= 5 Cases Referred in >= 10 Cases Referred in >= 15 Cases Referred in >= 25 Cases Referred in >= 50 Cases Referred in >= 100 Cases
Order by	TMI Citation Date of Decision

Advanced Search Options

GST - Case Laws

Showing 121 to 140 of 4304 Records

More information of case laws are visible to the Subscriber of a package i.e:-
Party Name, Court Name, Date of Decision, Full Text of Headnote & Decision etc.

• 2021 (1) TMI 369 - AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Classification of goods - applicable rate of tax - Hybrid Hydraulic Servo System which is prepared by assembling various parts and is used as part in different type of machines - whether the said product falls under Chapter Heading 8479 or any other suitable Chapter Heading of the Customs Tariff Act, 1975? - HELD THAT:- On the basis of the classification of the said product, it will be leviable to appropriate rate of Goods and Services Tax prescribed under Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017 issued under the Central Goods and Services Tax Act, 2017 (herein after referred to as the ‘CGST Act, 2017’) and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘GGST Act, 2017’) or the Integrated Goods and Services Tax Act, 2017 - From....... + More

---

• 2021 (1) TMI 368 - AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Levy of GST - forfeited advance money - amount forfeited on the ground of breach of agreement of sale of land - Service Receiver and Service Provider - sale of land - supply as per Schedule III of GST Act, 2017 - whether forfeiture of advance pertaining to sale of land will be treated as supply and accordingly attract GST? - HELD THAT:- The words ‘agreeing to the obligation’ appearing in clause (e) applies to all the 3 activities. As per the contract, the provider of service here agrees to refrain or tolerate or to do an act. There is specific agreement by the provider to carry out obligation specified in the contract. In case obligation/condition of the contract is not fulfilled by the recipient, then such act is squarely covered under clause 5(e) of Schedule-II. Therefore, this activity constitutes supply in terms of Section....... + More

---

• 2021 (1) TMI 367 - AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Classification of goods - rate of tax - HSN Code - grinding of plastic material - HELD THAT:- The applicant purchase the plastic scrap of different colors and thereafter said scrap is sorted color-wise. The applicant undertakes the further process on said plastic scrap and new product plastic grinding in small pieces emerges. It is evident that adopting certain process on plastic scrap, plastic scrap loses its identity and new product i.e. plastic grinding comes into existence. The new product plastic grinding in small pieces does not fall under the category of plastic scrap; as such it is the primary form of plastic. In view of the Notes 6 (b) of Chapter 39 of HSN, primary form of plastic covers blocks or irregular shapes of lumps, powders, granules, flakes and similar bulk forms. The product plastic grinding in small pieces are in irreg....... + More

---

• 2021 (1) TMI 366 - AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Classification of goods - rate of GST - PAPAD of different shapes and sizes manufactured/ supplied by the applicant - to be classified under Chapter Tariff Heading 1905 or otherwise? - classification of Unfried Fryums - HELD THAT:- What is ‘Papad’ has not been defined or clarified under Customs Tariff Act, 1975, the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017), the Gujarat Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017 or the Notifications issued under the CGST Act, 2017/GGST Act, 2017/IGST Act, 2017 - It is now well settled principle of interpretation of statute that the word not defined in the statute must be construed in its popular sense, meaning ‘that sense which people conversant with the subject matter with which the statute is deali....... + More

---

• 2021 (1) TMI 365 - DELHI HIGH COURT
  
  Attachment of Bank Accounts of petitioner - contention of petitioner is that the respondent authorities have taken action against the petitioner under Section 83 of the Act, pursuant to proceedings initiated under Section 71 of the Act, whereas Section 83 of the Act, on its terms, cannot be invoked in such a situation - Section 83 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The impugned order cannot be sustained. It is clear from a plain reading of Section 83 that action thereunder is predicated upon pendency of proceedings under Sections 62, 63, 64, 67, 73 or 74 of the Act. The attachment of bank account entails serious consequences to the assessee, particularly in the case of a running concern such as the petitioner herein. The power to attach the bank account must therefore be exercised only in strict compliance with ....... + More

---

• 2021 (1) TMI 364 - KARNATAKA HIGH COURT
  
  Grant of Bail - Fraudulent availment of Input Tax Credit - evasion of GST - Section 132 of GST Act - HELD THAT:- Even if the allegation made against the respondents are serious and true, I am unable to gather from the petitioner as to any violation by the respondents of the bail conditions imposed vide order dated 21.09.2019. Unless there is violation of the said conditions, it is not permissible to cancel the bail already granted - Even if there is any violation of bail condition, this Court would not have jurisdiction to cancel the bail. Such a violation would have to be brought to the notice of the Court which has granted bail to pass necessary orders thereon. In the event of any additional conditions being required for the purpose of effective investigation, the same could also be brought to the notice of the trial Court for considera....... + More

---

• 2021 (1) TMI 336 - AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Classification of service - Pure agent or service provider - applicable rate of tax - applicant is a service provider and intends to work as a Pure Agent for a company which will be the recipient of the labour supply services - HELD THAT:- The applicant has entered into an agreement with the company for supply of labour and in the clause “Description of Work” of the agreement, it is clearly mentioned that, contractor shall supply labour in each shift (All the three) as per the requirement of the organization; contractor shall be paid at 17000.00 on the total bill raised by him for each worker supplied by him per day and the labour employed by the contractor shall follow the safety norms strictly including prohibiting smoking inside the premises. These terms and conditions clearly indicate that the applicant is engaged in the s....... + More

---

• 2021 (1) TMI 335 - AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Exemption from GST or not - Fumigation service provided in a warehouse of agriculture produce - applicability of Entry No. 54 of Not. No. 12/2017-CT (Rate) dated 28.06.2017 - Classification of Fumigation of such services - classified under Service Accounting code 998531 or not - liability of tax. HELD THAT:- The applicant is providing service of pest control that completely fills an area with gaseous pesticides of fumigants to suffocate or poison the pests within the area of fumigation. The fumigation is utilized for control of pests in Grain and produce and it is also used during the processing of goods to be imported or exported to prevent transfer of exotic organism. The applicant provides fumigation service to their clients as per their requirements in factory premises, in warehouse premises may be stored Agri and non agri products. T....... + More

---

• 2021 (1) TMI 334 - AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Levy of CGST and SGST or IGST - Commission agent - Intermediary services or not - nature of the transaction carried out by the applicant - agreement with UKIL Machinery Co. Ltd., a corporation organized under the laws of Republic of Korea to sell their machinery in the Indian Territory - HELD THAT:- It appears that the services provided by the applicant are in the nature of services of commission agents or commodity brokers who negotiate between buyers and sellers as a facilitator for the supply of goods for which they are paid a fee or commission. The said service can also be called as ‘intermediary services’. The applicant is covered by the said definition of an intermediary because they are definitely acting as an agent and facilitating the process for sale of machinery by their foreign principals to the Indian parties and ....... + More

---

• 2021 (1) TMI 333 - AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Classification of goods - Narrow woven fabrics manufactured - classifiable under Tariff Heading No. 58063990 or not? - benefit of N/N. 01/2017-Central Tax (Rate) dated 28.06.2017 - HELD THAT:- The product in question is manufactured by process of weaving from polyester yarn and its width is not exceeding 30 cm. However, it is not forthcoming from the submission that the product is having selvedges (flat or tubular) on both edges. Since, the product is not provided with a selvedges (flat or tubular) on both edges, it does not meet the definition of narrow woven fabric of being provided with selvages, as elaborated above. Hence, it would not be considered a narrow woven fabric. The said woven fabrics is, therefore, not fall under heading 5806 and to be classified with ordinary woven fabrics. As per the rate schedule, the woven fabric can be....... + More

---

• 2021 (1) TMI 332 - AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Levy of GST - whether the stand to charge the GST@18% only on establishment charges (i.e. after abatement of wages etc. paid to guards) and not on whole amount (which includes the wages etc. paid to the Security Guards as well as the amount collected from their client towards establishment charges for the administration of their office) is correct or otherwise? - availability of GST Credit - benefit of N/N. 11/2017-Central Tax(Rate) dated 28.06.2017. HELD THAT:- The Security services provided by the applicant falls under Heading 9985, Group 99852 and Service code(Tariff) 998529, wherein GST payable is 18%. Section 15(1) clearly stipulates that the value of supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and t....... + More

---

• 2021 (1) TMI 331 - AUTHORITY FOR ADVANCE RULING, GUJARAT
  
  Reversal of Input Tax Credit - inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire - HELD THAT:- In GST regime, the scope of definition of inputs, capital goods and input services is very wide and covers almost all the imaginable goods and services that are directly or indirectly used in course or furtherance of business. However, Section 17(5) of the CGST/SGST Act, 2017 prescribes a list of goods or services on which ITC is not admissible - The bare analysis of the section makes it clear that this section has overriding effect and it states that the ITC shall not be available in respect of goods lost, stolen, destroyed or written off - Section 16 (1) of the CGST Act, 2017 provides that any registered person can avail credit of tax paid on the inward supply of goods or servic....... + More

---

• 2021 (1) TMI 330 - DELHI HIGH COURT
  
  Seeking vacation of the interim protection - constitutional validity of Sections 69 and 132 of the Central Goods and Services Tax Act, 2017 - case of petitioner is that the power to arrest and prosecute are not ancillary and/or incidental to the power to levy and collect goods and services tax - HELD THAT:- This Court is of the opinion that the principles for adjudicating the constitutionality of an enactment or any part thereof are well settled - There is always a presumption in favour of constitutionality of an enactment or any part thereof and the burden to show that there has been a clear transgression of constitutional principles is upon the person who impugns such an enactment. Also, whenever constitutionality of a provision is challenged on the ground that it infringes a fundamental right, the direct and inevitable effect/ conseque....... + More

---

• 2021 (1) TMI 329 - DELHI HIGH COURT
  
  Release of attached Bank Accounts of petitioner - Section 74 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- We have enquired from the counsel for the petitioners, whether for a proceeding under Section 74 to be said to have been initiated or launched, a mere decision to issue notice or mere formation of a opinion that tax due has not been paid or has been short paid, is sufficient or the service of the notice on the notice is essential, before proceeding under Section 74 can be said to have been initiated/launched/instituted and pending, within the meaning of Section 83(1) of the Act, for the power of attachment thereunder to be exercised. In the prima-facie opinion, communication of the notice under Section 74 to the noticee is essential, before a proceeding under Section 74 can be said to be pending within the meaning of Section 83(1) of the Act. List on 15th January, 2021.

---

• 2021 (1) TMI 328 - KARNATAKA HIGH COURT
  
  Principles of Natural Justice - rejection on the ground that the appeal is filed beyond even the condonable period holding that the copy of the best Judgment order dated 10.05.2019 is served on the petitioner’s registered e-mail on 10.05.2019 and in person on 14.05.2019 - HELD THAT:- The provisions of Section 107 of the Act is categorical that a person aggrieved by any decision or order under the Act may prefer an appeal to the prescribed authority within three months from the date on which the said decision or order is communicated to such person with a further condonable period of thirty days. It would therefore be necessary for the appellate authority, while dismissing an appeal on the ground that it is filed beyond the period of limitation prescribed and the further condonable period, to decide on the limitation considering the ....... + More

---

• 2021 (1) TMI 302 - SUPREME COURT
  
  Powers of inspection, search, seizure and arrest - penalties and prosecution - validity of section 69 &132, section 70(1), section 67(1) and 69, Section 137 and section 135 of GST - right to life under Article 21 of the Constitution - HELD THAT:- The petitioners have an efficacious remedy in the form of proceedings under Article 226 of the Constitution to challenge the constitutional validity of the provisions of the statute which are placed in issue. Following this course of action is desirable, for this Court will then have the benefit of a considered view emanating from the High Court. Though the Counsel for the petitioners invokes Article 21, this is a case involving essentially a challenge to revenue legislation. Undoubtedly, the jurisdiction of this Court under Article 32 is a salutary constitutional safeguard to protect the fun....... + More

---

• 2021 (1) TMI 301 - DELHI HIGH COURT
  
  Service of notice - Validity of freezing of bank accounts of the petitioner - respondents explains that a large amount of tax evasion is suspected but notice could not be issued because of a large number of people involved and who are evading summons/information - Section 74 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The counsel for the petitioner states that once admittedly no notice exists and a year has passed since the search, there was no need for the emergent action of freezing of bank accounts. On request of the counsel for respondents, list on 11th January, 2021.

---

• 2021 (1) TMI 300 - ALLAHABAD HIGH COURT
  
  Seeking direction to respondent authorities to accept the manual GSTR 3B return from the petitioner and to process the same for the period August, 2018 to August 2019 - seeking direction to respondent authorities to open the GST portal by permitting the petitioner to amend its summary GSTR 3B return for the period August, 2018 to August, 2019 - seeking direction to respondent authorities to decide the representation dated 15.11.2019 and 5.11.2019 (Annexure Nos.6 & 4) filed by the petitioner - seeking direction to respondent authorities to refund the input tax credit as is available to the petitioner for the period August, 2018 to August, 2019. HELD THAT:- Without expressing any opinion on the merits of the case and with the consent, the writ petition is disposed of asking the competent authority, i.e. respondent nos. 4 and 5, Joint Co....... + More

---

• 2021 (1) TMI 299 - ORRISA HIGH COURT
  
  Reimbursement of differential tax due to change of regime from VAT to GST - difficulty faced by the contractors due to change in the regime regarding works contract under GST - grievance of the petitioner is that in view of the introduction of the GST, petitioner is required to pay tax which was not envisaged while entering into the agreement - HELD THAT:- The Government has now come out with a revised guidelines in this respect in supersession of the guidelines issued vide Finance Department letter dated 07.12.2017. He has filed Additional Counter Affidavit of O.P.-authority in similar cases annexing the revised guidelines relating to works contract under GST issued by the Government of Odisha, Finance Department vide Office memorandum No. FIN-CTITAX- 0045-2017/38535/F Dated 10.12.2018. The petitioner shall make a comprehensive represent....... + More

---

• 2021 (1) TMI 298 - GUJARAT HIGH COURT
  
  Grant of Regular Bail - offence under Sections 132(1)(a)(b)(c)(d) of the CGST Act - HELD THAT:- In the facts and circumstances of the case and considering the nature of the allegations made against the applicant in the FIR, without discussing the evidence in detail, prima facie, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail. The applicant is ordered to be released on regular bail, on executing a personal bond of ₹ 10,000/- with one surety of the like amount to the satisfaction of the trial Court and subject to the conditions imposed - Bail application allowed.

---