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GST - Case Laws
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- 2018 (6) TMI 457 - ALLAHABAD HIGH COURT
Seizure of goods - Penalty order - requirement of E-Way Bill No.2 - Held that:- The goods of the petitioner along with the Vehicle No.CG15AC0258 may be released without demanding any security - petition disposed off.
- 2018 (6) TMI 431 - AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND
Levy of IGST - Reverse charge mechanism - ocean freight in case of CIF basis contract - Credit of GST on various assets - Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India? - Held that:- Vide N/N. 8/2017- Integrated Tax (Rate) dated 28.6.2017 and N/N. 10/2017- Integrated Tax' (Rate) dated 28.6.2017 an importer is required to pay IGST on the ocean freight. Therefore as on date, even if the importer has already paid IGST on CIF value imported goods, he is still required to pay IGST on ocean fright. What will be the supporting document for importer under RCM to take the credit of IGST paid on ocean freight under CIF basis contract? - Held that:- Credit of IGST paid can be taken on the b....... + More
- 2018 (6) TMI 430 - AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND
Levy of GST - Marg Sudharan Shulk and Abhivahan Shulk - Whether GST is leviable on the “Marg Sudharan Shulk” and “Abhivahan Shulk” charged by Forest Division Dehradun from the non government, private and commercial vehicles engaged in mining work in lieu of use of forest road? - Held that:- Under GST, “the services by way of assess to a road or a bridge on payment of toll charges” are included in the list of exempted services - the said “marg sudharan shulk” is nothing but toll charges collected by the applicant from the users for using forest road and the said toll charges are being used for the maintenance of forest road - no GST is leviable as on date on the said “marg sudharan shulk” charged and collected by the applicant. GST on Abhivahan Shulk - Held that:- The said ““Abhivahan Shulk”“ is charged and collected by applicant in respec....... + More
- 2018 (6) TMI 429 - AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND
Applicability of notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 3017 - slump sale - benefit of area based exemption under N/N. 50/2003-CE dated 10.6.2003 - shifting to a new location - addition or modification in the plant or machinery or on the production of new products during residual period of exemption - maintainability of advance ruling application. Held that:- Authority observes that the clarification requested by the applicant on the notification as well circular are not issued under the provisions of this Act. Moreover, advance ruling requested by the applicant also do not fall under sub-clause (a) to (g) of Section 97(2) of the CGST/SGST, Act which provides the list of subjects on which advance ruling can be sought - authority conclud....... + More
- 2018 (6) TMI 428 - AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND
Classification of goods - rate of applicable GST - three wheeled powered cycle rickshaw - What is the interpretation of the term ‘three wheeled powered cycle rickshaw’ as provided under SI. No. 190 o fthe Schedule 1-to Tariff Notification? - Is there any difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled, powered cycle rickshaw provided under Tariff Notification? - Whether inner tubes of butyl rubber used in e-rickshaw would fall within the meaning of term' ‘three wheeled powered cycle rickshaw’ and classification thereof? Held that:- The Electric Motor Vehicle Three Wheeled (commonly known as E-Rickshaw) are completely different from three wheeled powered cycle rickshaws. Three Wheeled Electric Motor Vehicle (known as E-Rickshaw in market) is a Motor Vehicle in Motor Vehicle Act also. ....... + More
- 2018 (6) TMI 427 - AUTHORITY FOR ADVANCE RULING, HYDERABAD TELANGANA
Classification of goods - Roof Ventilators - rate of GST - Held that:- As per the Rules for Interpretation of Customs tariff as made applicable to GST Tariff and General rules for Interpretation of the schedule, classification of Goods shall be governed by certain principles laid down therein. As per these general rules for interpretation, the heading which provides the most specific description shall be preferred to headings providing a more general description The primary function of these Roof ventilators is to provide ventilation by continuous extraction of air from the building. Even in trade parlance these goods are identified as Roof ventilators only and not as Windmills as contested by the applicant. Hence, in accordance with the general rules for interpretation, these Roof ventilators are correctly classifiable under the heading ....... + More
- 2018 (6) TMI 426 - AUTHORITY FOR ADVANCE RULINGS, GUJARAT
Classification of goods - Steering Unit (Hydraulic Orbital Valve) - Whether the said product falls under Chapter Heading 8481 or 8431 or 8708 of the Customs Tariff Act, 1975? - Rate of GST - Held that:- In view of Note 2(a) of Section XVI of the Customs Tariff Act, 1975 and Explanatory Notes for ‘Taps, Cocks, Valves and similar appliances for Pipes, Boiler Shells, Tanks, Vats or the like, including Pressure Reducing Valves and Thermostatically Controlled Valves’ under Tariff Heading 8481 of the Harmonised System of Nomenclature, the product ‘Steering Unit (Hydraulic Orbital Valve)’ is appropriately classifiable under Tariff Heading 8481 of the Customs Tariff Act, 1975 - as the expression “parts” and “parts and accessories” under Section XVII of the Customs Tariff Act, 1975 do not apply to articles of heading 8481 in view of Note 2(e) of S....... + More
- 2018 (6) TMI 425 - ALLAHABAD HIGH COURT
Seizure of goods alongwith vehicle - Section 129(1) of the UPGST Act, 2017 - non filing Part-B of E-way Bill - Held that:- Part-B of E-Way Bill requires the details of the vehicle carrying the goods and the destination - as the complete details to be filled up in Part-B of the E-way Bill were supplied on 25.05.2018, the goods were not liable for seizure on 26.05.2018 - goods alongwith vehicle to be released on furnishing security other than cash or bank guarantee equivalent to the proposed tax - decided in favor of petitioner.
- 2018 (6) TMI 424 - KERALA HIGH COURT
Release of detained goods - Section 129 of the CGST Act as also the Kerala SGST Act - Held that:- Identical matter has been disposed of by a Division Bench of this Court in the case of 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 detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017. The writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes, within a week from the date of production of a copy of the judgment.
- 2018 (6) TMI 423 - ALLAHABAD HIGH COURT
Seizure of goods and vehicle - penalty u/s 129(1) and 129(3) of the UPGST Act, 2017 - goods found in excess as against the disclosed goods - petitioner also downloaded the TDF - Held that:- It is clear that the goods were meant for one State to other and are being transported through the State of U.P. The petitioner being transporter has on wrong advice downloaded the transit declaration Form which was prescribed under the VAT Act and has no role so far as the transaction in question is concerned, which is covered by the provisions of the CGST, Act, 2017 - it also transpired that the goods of ₹ 3,59,220/- are found in excess as against the disclosed goods. Since the petitioner is a Transport Company and is not registered as a dealer at any place, therefore, it would be appropriate to direct the petitioner to deposit a sum of ₹ 67,010/-, which is estimated by the seizing authority as liability of tax, for release of the seized goods and vehicle - petition disposed off.
- 2018 (6) TMI 422 - MADHYA PRADESH HIGH COURT
Appropriate forum - Rate of GST - confectionery items - case of petitioner is that it does not come within the purview of taxes at the rate of 18% to 28%, as imposed by the respondents - Held that:- Under the Central Goods and Services Act, 2017, specific provision is there to raise objection before the Council or Commissioner, GST, and this Court is not an Expert Body to examine this question - petition has no merit and is accordingly dismissed in limine.
- 2018 (6) TMI 369 - AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND
Classification of goods - rate of applicable GST - Disc Brake Pads & Brakes Shoes being used in automobiles - Whether the disc brake pads & brake shoes manufactured by the applicant deserve classification under Chapter 6813 (Friction material and articles thereof) or under Chapter 8708 of the GST Tariff (which deals with parts and accessories of the motor vehicle)? Held that:- Since mineral substances are not the principal or fundamental substance of Disc Brake Pads^and Shoes and, therefore, do not warrant classification under subheading 6813 - The Disc Brake Pads and Shoes are not excluded by Chapter 87, and are dedicated and used as parts of motor vehicles of headings 8701 to 8705. Moreover, the said items are not more specifically provided for elsewhere in the GST Tariff. For the purposes of classification under Chapter Heading 87.08, ....... + More
- 2018 (6) TMI 301 - PUNJAB AND HARYANA HIGH COURT
Tender inquiry for award of contract - tender inquiry has been rejected on the ground that GST number had not been furnished - Held that:- Clause 8 (v) of the Standard Bidding Document calling upon each bidder to submit last filed GST return along with GST number would be construed as an essential term of the contract - The petitioner having admittedly not complied with such condition, there would be no infirmity as regards rejection of his technical bid - petition dismissed.
- 2018 (6) TMI 230 - PUNJAB AND HARYANA HIGH COURT
Transitional credit - CENVAT credit - Rule 10 of the CENVAT Credit Rules, 2004 - Held that:- we dispose of the present petition by granting liberty to the petitioner to file a detailed and comprehensive representation raising all the pleas as raised in the present writ petition before the Nodal Officer within a period of five days - petition disposed off.
- 2018 (6) TMI 172 - PUNJAB AND HARYANA HIGH COURT
GST portal issues - Redressal of grievances - Migration to GST Act - Held that:- similar issue decided in the case of Sare Realty Projects Private Limited Vs. Union of India & others [2018 (5) TMI 366 - DELHI HIGH COURT] - we dispose of the present petitions by granting liberty to those petitioners who have not filed any representation to file detailed and comprehensive representations raising all the pleas as raised in the present writ petitions before the Nodal Officer within a period of five days from the date of receipt of certified copy of the order - petition disposed off.
- 2018 (6) TMI 171 - DELHI HIGH COURT
GST portal issues - Claim of refund / provisional refund - Grievance mechanism set up in terms of Circular No. 39/13/2018-GST dated 03.04.2018 - the grievance is claimed to be ineffective for the normal reply given is that the problem has been resolved though in fact the problem persists - non credit/payments of electronic cash ledger - rectification of mistake by GSTN portal Revenue stated that petitioner in spite of repeated e-mails have failed to furnish information and details. Our attention is drawn to Annexure-7 to the status report. Held that:- The petitioners must immediately respond to Annexure-7 by sending e-mails within 7 days, on each issue or else it will be taken that the issue has been resolved and settled. - Matter to be relisted again on 3-8-2018
- 2018 (6) TMI 111 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA
Classification - Nature supply - divisible contract [Supply of goods & Supply of Services] or an indivisible contract [works contract] - Construction of power lines, erection of transmission towers and transformers - single composite contract, but with three connected agreements for Supply of Materials, Erection and Civil Works respectively - KPTCL is a Government body or not - Whether the contract, executed by them for KPTCL, is a divisible contract [Supply of goods & Supply of Services] or an indivisible contract [works contract]? - Whether the tax rate of 12% [CGST-6% + SGST-6%] is applicable to the contract, in pursuance of N/N. 24/2017-Central Tax (Rate) dated 21.09.2017? Held that:- The composite supply of works contract as defined at Section 2 clause 119 of CGST Act 2017 is treated as supply of service in terms of serial no.6, Sche....... + More
- 2018 (6) TMI 110 - PUNJAB AND HARYANA HIGH COURT
GST return filling - seeking allowance of tax credit - prayer seeking to either reopen and reinstate the facility of online submission of TRAN-I to the petitioner or to accept the Hard copy of TRAN-I of the petitioner - Held that:- It is appropriate to dispose of the present writ petition by permitting the petitioner to approach the concerned authorities and to raise a notice of demand in accordance with law within a period of two weeks from today - petition disposed off.
- 2018 (6) TMI 109 - GUJARAT HIGH COURT
IGST on the imported goods - warehoused goods - Point of Taxation - sale of warehoused goods between the importer and any other person - Validity of Circular issued by CBEC dated 24th November 2017 - According to the petitioners, IGST on the imported goods can be levied only at the time of clearance of goods and the Government of India has no authority to levy such tax at the time of sale of warehoused goods before the customs clearance? Notices issued.
- 2018 (6) TMI 108 - ALLAHABAD HIGH COURT
Alternative remedy of appeal - Penalty in excess of 50% of value of goods - section 129 (1) (b) of UPGST Act - Release of seized goods on furnishing of security for applicable tax and additional penalty - Held that:- Against the order dated 30.11.2017 the petitioner has an statutory efficacious alternative remedy of filing an appeal under Section 107 of the U.P. Goods and Service Tax Act, 2017 read with Rule 109 A of the Rules - the instant writ petition is disposed of with the direction that in case, the petitioner files an appeal against the order dated 30.11.2017 within the next one week from today, the same shall be heard and decided in accordance with law by the appellate authority within a period of one month therefrom. The vehicle being Truck bearing Registration No.U.P. 21 BN 5211 on which the goods were found loaded may be released forthwith without demanding any security from the petitioner - petition disposed off.