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GIST OF RECENT PRONOUNCEMENTS ON GST (PART-VII)

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 11-4-2018 Last Replied Date:- 14-4-2018 - Goods and Services Tax (GST), introduced from July 1, 2017 is over nine months old now but has resulted in operational and implementation disruptions affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council his however, making regular changes to fix the anomalies and hardships faced by taxpayers. There were no legislative ch .....

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n to resolution of struck TRAN-1 and filing of GSTR-3B that Government has not accepted blanket opportunity to file TRAN-1 but only in cases where technical glitches crept in. It has advised the departmental officers that courts may be suitably informed and if needed review or appeal may be filed. Here are few more judicial pronouncements for information and guidance of various stakeholders. It is expected that the litigation is bound to go up as time passes by. In Evergreen Seamless Tubes Pvt. .....

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gime to GST regime, some arrangements were required to be made and conditions with respect thereto be imposed. Further, Court referred to SC ruling in Jayam & Co., where it was held that when concession in form of Input Tax Credit is given by a Statute, Legislature has power to make provision stating the form and manner, in which such concession shall be allowed and there was no right, inherent or otherwise, vested with dealers to claim ITC benefit. In Age Industries Pvt. Ltd v. Assistant St .....

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to support detention on reasons not mentioned in notice. In Manu International v. State of U.P [ 2018 (2) TMI 39 - ALLAHABAD HIGH COURT ], where the assessee applied for migration from VAT to GST and GSTN erred in issuing registration certificate, it was held that authorities shall not initiate any penal action against assessee for non-filing of GST for month of July and August, 2017 and also for not depositing tax but the returns shall required to be filed within two weeks of issuance of corre .....

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s Tax Council are in violation of Election Code of Conduct. In R.R. Agro Industries v. State of U.P. - 2018 (2) TMI 608 - ALLAHABAD HIGH COURT , the assessee was transporting the consignment of goods from one State to another State and the department seized the consignment at Ghaziabad under section 129(1) of the Uttar Pradesh GST Act, 2017 but the assessee contended that the transaction in question was covered under the IGST Act, 2017 and the provisions of the UP GST Act, 2017 would not be appl .....

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eated to have been passed under the IGST Act, 2017, read with Section 129 of the Central GST Act, 2017 rather than passed under the UP GST Act, 2017. In KTL (P) Ltd. v. Union of India 2018 (3) TMI 679 - ALLAHABAD HIGH COURT , where assessee unable to file GST Tran-1 till last date of filing due to failure of electronic system and thus unable to avail due credit. Department directed to reopen GSTN Portal within two weeks and ensure that petitioner is able to pay taxes online and avail credit. In .....

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