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GST - Case Laws

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• 2020 (10) TMI 893 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR
  
  Permission for withdrawal of application - Revocation of cancellation of registration - non filing of returns timely - non submission of reply to the show cause notice within the time specified - HELD THAT:- The appellant has now requested to allow them to withdraw their appeal. Since, the appellant has requested to allow them to withdraw their appeal, they are allowed to withdraw their appeal. Appeal dismissed as withdrawn.

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• 2020 (10) TMI 892 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR
  
  Permission for withdrawal of appeal - revocation of GST registration - HELD THAT:- The appellant has now requested to allow them to withdraw their appeal - Since, the appellant has requested to allow them to withdraw their appeal, they are allowed to withdraw the appeal. Appeal dismissed as withdrawn.

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• 2020 (10) TMI 891 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR
  
  Detention of goods alongwith conveyance - supply or not - transfer of a going concern - detention of goods on the ground that E-way bill not produced - HELD THAT:- Section 7 of the CGST Act, 2017 defines the Scope of Supply, Section 7 (1) provides that 'Supply' includes activities such as sale, transfer, barter, exchange etc. made for a consideration in the course or furtherance of business. This implies that the activity undertaken shall be an action which takes place in the course of regular conduct of business, such as sale or it should have the effect of furtherance of the business. Therefore, the activity to be called as supply should be such that undertaking that activity shall amount to conduct of business or enhancing 'the business. The transfer of a going concern, either as a whole or an independent part thereof, for ....... + More

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• 2020 (10) TMI 890 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR
  
  Refund of GST - inverted tax structure - adjudicating authority had noticed that the appellant had wrongly taken Net ITC in RFD-01 which included ineligible ITC of Capital Goods - Allegation that the appellant has suppressed/mis-declared value of Net ITC resulting in excess claim of refund - Section 54 (3) of the CGST Act, 2017 - Refund under the provisions of “receipt under deemed export” - penalty - HELD THAT:- Refund of unutilized ITC in case of inverted tax structure, as provided in Section 54 (3) of the CGST Act, 2017 is available where ITC remains unutilized even after setting off of available ITC for the payment of output tax liability. Where there are multiple inputs attracting different rate of tax, in the formula provided in Rule 89 (5) of the CGST Rules, the term ‘Net ITC’ cover the ITC availed on all in....... + More

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• 2020 (10) TMI 889 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR
  
  Jurisdiction - appropriate forum to file appeal - Detention of goods alongwith conveyance - HELD THAT:- The adjudicating authority Sh Kailash Ram Jodhawat, STO, Circle-lll, Bhilwara has passed the impugned order on 04.02 2019 which is not in the jurisdiction of this appellate authority as well as the appellant also stated at the time of personal hearing that the appeal has been filed wrongly. Section 6(3) of the CGST Act specifically mandates that any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under CGST Act shall not lie before an officer appointed under the SGST or UTGST Act. Similar provisions exist in SGST/UTGST Act also. In this case, appeal shall lie before the jurisdictional authority of SGST, Hamirrgarh, Bhilwara. The appeal filed by the appellant is dismissed for the reason being beyond jurisdiction of this appellate authority.

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• 2020 (10) TMI 888 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR
  
  Release of Confiscated Goods - Department had made the case against the appellant on the ground that the Valid E-way Bill was not available with the conveyance at the time of interception - Penalty - HELD THAT:- The person in charge of the vehicle provided an e-way bill at the physical verification stage. After verification it was found that the said e-way bill updated with the conveyance No. RJ-14-GF-6831 at 05.27 PM. Hence, the valid e-way bill was not available with the intercepted vehicle at 05.19 PM i.e. time of interception and cleared impugned goods without e way bill and the person-in-charge of the vehicle provided an E-way Bill at the physical verification stage. The E- way- Bill No.731043011329 was got generated prior to the commencement of movement of the goods at 04.38 PM which was contained all details i.e. details of the goo....... + More

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• 2020 (10) TMI 887 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR
  
  Levy of tax and penalty - Detention of Goods - allegation that Some material/goods were found without invoice and E-way Bill and the rest of the material were also without valid E-way Bill as the vehicle number was different in the said E-way Bill - HELD THAT:- The adjudicating authority in impugned order dated 06.12,2018 no where mentioned that how much quantity was without invoice, without E-way bill and further no specific mention has been made in impugned order' about the rest of tree material/goods which was without valid E-way bill, only the adjudicating authority has mentioned in order that the vehicle number is different in the said E-way bill. The adjudicating authority in impugned order in the column Conveyance Number has mentioned RJ-32-GA-8579 whereas in the column details of conveyance detained has been mentioned as R3-14....... + More

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• 2020 (10) TMI 856 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Classification of supply - supply of goods or supply of service - the transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material - classification of such trade advertisement material if the transaction is supply of goods? - applicable rate of CGST on the supply of such trade advertisement material - CBIC Circular No. 11/11/2017-GST dated 20.10.2017 - challenge to AAR decision. HELD THAT:- The activity of printing the content provided by the customer is what transforms the PVC material from being just a blank PVC material into a trade advertisement. It is this finished product (i.e. either in the form of a Billboard, banner, free-standing display unit, etc) which is supplied by the Appellant. Without the printing activity, the process of making t....... + More

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• 2020 (10) TMI 855 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Classification of supply - Pure Supply of goods or a Pure Supply of Services - Composite Supply of goods and services being a works contract or not - street lighting activity under the Energy Performance Contract dated 05.12.2016 - rate of tax - benefit of exemption under entry 3 or 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended - time of supply of services - Whether KEONICS is liable to tax only once the energy saved is certified by the energy auditor? Whether amount credited in joint ESCROW account can be termed as 'receipt' especially because the said amount is not under control of KEONICS until the conditions are met? - challenge to AAR decision. Whether the activity undertaken by the Appellant for the Thane Municipal Corporation amounts to a supply of goods or a supply or service or is it a com....... + More

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• 2020 (10) TMI 854 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
  
  Maintainability of appeal - Rectification of Mistake - Classification of services - Licensing services for Right to use minerals including its exploration and evaluation or not - royalty paid in respect of Mining Lease - Classified under the heading 9973 attracting GST or not? - statutory contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) as per MMDR Act, 1957 - “Supply“ or not - Doctrine of Merger. HELD THAT:- Even in cases where a rectification of mistake application is admitted and a mistake apparent on record is corrected, the original order is not set aside. The original order remains on record and only the mistakes are corrected therein. The principle of doctrine of merger will not apply in such cases. Any appeal can be made only against the original order which will be ....... + More

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• 2020 (10) TMI 853 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
  
  Classification of goods - rate of tax - supply of Soft Beverages (Aerated Water) and Tobacco (Smokes) when these items are supplied independently and not as composite supply in the restaurant - rate of GST if these items alone are supplied and not along with food as Composite supply to the guest - supply of liquor - exempt supply or not - proportionate reversal of ITC as per Rule 42 of CGST rules 2017 - reversal of ITC on free supply of food. What is the rate of tax applicable on the supply of Soft Beverages (Aerated Water) and Tobacco (Smokes) when these items are supplied independently and not as composite supply in the restaurant? In other words what is the rate of GST if these items alone are supplied and not along with food as Composite supply to the guest? - HELD THAT:- In the instant case, the hotel being a 5 star hotel has a decla....... + More

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• 2020 (10) TMI 852 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
  
  Supply or not - supply of educational aids to students such as school bags, footwear, geometry box, wooden colour pencils, crayons, woollen sweater to government and government aided schools - supply of Rain Coats, Ankle Boots and Socks to students without consideration to Government/Government Aided schools located in Hilly areas - eligibility to avail input tax credit - exemption from payment of GST in respect of services received from printers engaged by them for printing of text books - levy of GST on Penalty and Liquidated damages levied by them on suppliers due to violation of the contract terms for supply - rate of GST. Whether the supply of educational aids to students such as school bags, footwear, geometry box, wooden colour pencils, crayons, woollen sweater to government and government aided schools based on the State Governmen....... + More

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• 2020 (10) TMI 851 - BOMBAY HIGH COURT
  
  Direction to the Respondents to allow/extend the time limit for submitting Forms GSTR-9 and 9C for the Financial Year 2018-19 upto 31st December, 2020 without any adverse consequences to the assessees. HELD THAT:- Stand over to 27th October, 2020. High on board.

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• 2020 (10) TMI 850 - JHARKHAND HIGH COURT
  
  Vires of Section 140(1) of Central Goods and Services Tax Act, 2017 - Input Tax Credit - Reverse Charge Mechanism pursuant to Notification No. 15/2017-ST dated 13.04.2017 - HELD THAT:-The instant matter does not fall within the subject matter assigned to this Bench. Therefore, let the matter be listed before the appropriate Division Bench, as per the present distribution of roster.

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• 2020 (10) TMI 849 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR
  
  Refund of Input Tax Credit availed on the license fee - rejection of refund on the ground that neither exported any goods/services nor their supplies fall under the category of inverted tax structure - HELD THAT:- The appellant is having a retail outlet of M/s Indian Oil Corporation for supply of Oil and Lubricant etc., and filed their refund claim under Section 54(3) (ii) of the CGST Act, 2017 in respect of unutilized Input Tax Credit of ₹ 88,850/- for the month of March-2018 accumulated on account of Inverted Tax Structure. Further, Appellant has also stated that due to lack of proper knowledge of rules and regulation they ignorantly ticked the last column "Any Other" Category instead of refund on account of ITC accumulated on account of Inverted Tax Structure under Section 54 (3) (ii) of the CGST Act, 2017. Section 54(3....... + More

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• 2020 (10) TMI 848 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR
  
  Principles of Natural Justice - Refund of accumulated ITC - export of goods/services without payment of tax - rejection on the ground that the appellant has submitted their refund claim on portal but no relevant documents has been provided physically thus refund claim found inadmissible in terms of Para 7 of Circular No.79/53/2018-GST dated 31.12.2018 issued by the CBIC - case of appellant is that neither Deficiency memo was served, nor opportunity of hearing was provided to appellant - HELD THAT:- The appellant has mainly contested in their appeal memo that adjudicating authority had not issued any deficiency memo in Form RFD-03 and show cause notice in the Form of RFD-08. Also, no opportunity of being heard has been given - As per sub rule (3) of Rule 90 of the CGST Rules, 2017- Where any deficiencies are noticed, the proper officer sha....... + More

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• 2020 (10) TMI 847 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR
  
  Demand of Tax and Penalty - whether the Driver of the vehicle in movement was having the valid document at the time of interception or otherwise? HELD THAT:- As per Rule 138A- (1) The person in-charge of a conveyance shall carry- (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. In the instant case,the E-way Bill No.731103481404 was generated on 14.11.2019 by M/s Pratap and Sons, A264, Madri Industrial Area, Udaipur-313003 was meant for delivery to M/s Shri Nath Steel, Near Annapurna Nagar, Opp. Bheru Ji Mandir, Jaitaran Pali. Instead, the impugned goods were intercepted in front of the fac....... + More

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• 2020 (10) TMI 814 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
  
  Classification of goods - Chewing tobacco with the brand name “Kavi cut tobacco” - classifiable under CTH 2403 9910 or not - applicable rate of Compensation Cess - Sl. No. 26 of the Notification No. 01/2017-Compensation cess dated 28.06.2017 ct 160% - challenge to AAR decision. ‘Chewing tobacco’ can be both ‘unmanufactured’ and ‘Manufactured’. The question is whether the product of the appellant is ‘unmanufactured’ or ‘manufactured’? - HELD THAT:- The Lower Authority relying on the standards given by ICAR-CTRI, in para 6.3 of their ruling has established that the process undertaken by the appellant is not equivalent to that of ‘curing/bulking’ done at ‘farm’ which may be classified as unmanufactured Tobacco for chewing’ but is similar to ....... + More

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• 2020 (10) TMI 813 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
  
  Supply of services - local services or export of services - levy of GST on such services provided to the US Client directly - benefit of zero-rated supply - eligibility for refund of taxes already paid in the past if the refund is within the time limit provided under the GST Act. HELD THAT:- Recipient is defined based on whether a ‘Consideration’ is payable or otherwise. When a consideration is payable for the supply of goods or services, as is the case in hand, the person who is liable to pay that consideration is the `Recipient’ of such ‘Supply’. The Statute is clear and unambiguous in defining the `Recipient’ when a consideration is payable - Thus, consideration in relation to a supply should include any payment made for such supply whether by the recipient or any other person. This definition states....... + More

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• 2020 (10) TMI 812 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA
  
  Taxable supply or not - transaction of supplying Kharif Arhar (Tur) Crops and Green Gram crops from farmers to NAFED - rate of tax to be charged for sale of Agricultural produce to NAFED - Input tax credit on GST paid on purchase of Gunny bags by KSCMFL - deduction of TDS - applicability of Section 51 and Notification 50/2018 - Central Tax dated 13th September 2018. HELD THAT:- In the instant case, the applicant is involved in the supply of the Kharif Arhar (Tur) and Kharif Green Gram to NAFED procured from the farmers for which applicant receives consideration in the course or furtherance of business. Hence the supply of Kharif Arhar (Tur) and Kharif Green Gram to NAFED by the applicant amounts to supply in terms of Section 7(l)(a) of the CGST Act 2017. Exempted supply or not - HELD THAT:- The tariff item 0713 relating to Dried Leguminou....... + More

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