The Gujarat High Court bench of has held that the department cannot block the Input Tax Credit (ITC) wit ...
Taxing insurance premiums at 18 per cent at a time when insurance penetration in the country is merely 4 ...
The Jharkhand High Court, while hearing a plea challenging the demand notices for interes ...
A much-awaited restructuring of the GST slabs to raise the revenue-neutral rate (RNR), fr ...
In a significant ruling, a two-judge bench of the Punjab and Haryana High Cour ...
A division bench of the Punjab and Haryana High Court has held that a discrepancy in the ...
Traders’ body Confederation of All India Traders (CAIT), which represents 8 crore traders ...
The Goods and Services Tax Network (GSTN) has mandated the Aadhaar Authentication to claim refunds in GST Portal. In an Error message showing while file in the GST Portal said that, “In order to be eligible for filing Refund application in RFD-0 ...
A government official said that mandatory electronic invoicing of business-to-business (B2B) transactions for companies with annual turnover above ₹20 crore will increase goods and services tax (GST) registrations by 75%.
The official said o ...
In the matter of Broadcast Engineering Consultants India Limited (Applicant), the Uttar Pradesh Authority of Advance Ruling has held that 18% GST on reimbursement of Basic Salary, ESIC, EPF, bonus. The applicant, Broadcast Engineering Consultant ...
Union Finance Minister Nirmala Sitharaman on Monday termed the Opposition's criticism of the Goods and Services Tax (GST) as 'Gabbar Singh Tax' as a knee-jerk reaction which is a disservice to the country's institutions.
Responding to ...
In the matter of M/s MSPL Ltd., The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore bench has held that the activity undertaken by the appellants does not constitute a taxable service of “Supply of Tangible Goods” since VAT/ ...
In the matter of Dee Vee Project Ltd., The Bombay High Court has held that adequate emphasis to be not only on ‘having reasons to believe’ to block ITC but also on ‘recording of the reasons’ under GST. The petitioner company was registered under ...
In the matter of Western Corrosion Controller,The Custom Excise and Service Tax Appellate Tribunal (CESTAT), Ahmadabad Bench has remands matter back to the Original Adjudicating Authority to ascertain if VAT or Sales ...
In the matter of Taghar Vasudeva Ambrish, The Karnataka HC has held that owners of buildings can claim GST Exemption if residential premises leased out are used as hostels to house students and working professionals. The petitioner is co-owner o ...
In the matter of M/s. Dhariwal Products, the Rajasthan High court has directed the Goods and Service Tax Authority (GST) department not to force taxpayers to deposit GST or take coercive measures without adhering to the procedure provided under secti ...
In the matter of Maanicare System India Private Limited, the Maharashtra Authority of Advance Ruling (AAR) has ruled that Input Tax Credit (ITC) is available on GST paid under RCM on hiring of buses for transportation of employees.
As ...
In the matter of M/s. Shiv Enterprises (“the petitioner”), the Punjab and Haryana HC held that, GST Authorities cannot detain goods in conveyance without passing appropriate orders if goods are accompanied with the documents.
M/s. Shiv Enter ...
In the matter of Sir JJ College of Architecture Consultancy Cell, the ‘Applicant’, was formed as per the guidelines of the Council of Architecture, a statutory body under the Act of Parliament and University of Mumbai. The Government of Maharashtr ...
The petitioner, M/s. Shiv Enterprises sold copper scrap to one M/s. Mittal Engineering Industries, Jagadhri. While the goods were in transit in vehicle, the same were checked. Driver of the vehicle produced requisite documents, i.e. invoice and E- ...
The Tamil Nadu Appellate Authority of Advance Ruling (AAAR) has ruled that GST not payable on Rent for lockers provided in bus stands by a Municipal Corporation.
Municipalit ...
The petitioner was engaged in bill trading activity and passing on Input Tax Credit to its beneficiaries. He has himself taken ITC in GSTR-3B return without actual receipt of goods and also issued fake invoices ...
In the matter of Bharti Airtel vs. The Punjab & Haryana High Court lifted a stay ordered earlier, to directly recover interest accrued to the tune of Rs 5.77 crore on late payment of tax due to a mismatch.
Direct recovery means that the ...
In the matter of Colgate Global Business Services vs. Union of India & ors. the Bombay HC has quashed the order rejecting GST Refund as no reason was stated by the deputy commissioner of state tax. The Petitioner ...
The Delhi HC in M/S Krishna Fashion vs. Union of India & Ors. held that once the assessee is cooperating and has submitted the relevant documents to the Revenue Department then the bank accounts and Electronic Credit Ledger (“ECL”) of such ass ...
The Gujarat Appellate Authority of Advance ruling (AAR) has ruled that the payment of output tax on Castor Oil Seeds through utilisation of ITC taken on Gold & Silver Dore Bars cannot be denied merely for absence of nexus.
The Appellant, ...
Manpower Agency cannot escape GST liability on gross amount by showing services charges and salary/wages separately.
The applicant engages contract labor towards supply of manpower services as required by his clients (recipient of services). ...
The petitioner, M/s Triveni Electrodes had claimed for refund of the accumulated credit in the electronic ledger. The competent authority in response to such claim issued a impugned communication dated 19.12.2020. One of the grounds proposed for r ...
The Delhi Bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) have held that the refund claim of ITC under GST cannot be denied solely on technical reasons.
The appellant, M/s Vaibhav Global Limited is a 100% EOU situated at ...
In the matter of M/S Satyam Shivam Papers Pvt. Ltd, the SC has held that no tax evasion on mere non-extension of Validity of E-Way Bill as traffic blockage due to agitation responsible for not providing smooth passage ...
In view of interim protection granted by the Apex Court in Writ Petition in the case of M/s Lakhwinder Singh Versus Union of India & others and, that the petitioners herein, less ...
The Bombay High Court directed the department to accept the GST Refund Application as the period of limitation fell between the period excluded by the Supreme Court. The Petitioner, Saiher Supply Chain Consulting filed the first refund application ...
Applicant has prayed for a direction to the GST authority to unblock the Electronic Credit Ledger since the period of one year as prescribed under Rule 86A (3) of the CGST/SGST Rules has elapsed from the date of order of blocking of the Electr ...
The Allahabad High Court while quashing the wrongful seizure of a consignment by GST authorities held that the State Authorities cannot harass the trading community. The petitioner, S/S Shri Surya Traders is a registe ...
The issue of Goods and Services Tax (GST) on ocean freight has come to haunt many companies as the tax department has started raising fresh queries over tax applicability on transportation of imported goods through ...
Recently a case was booked by DGGI against some fake firms, which were found non existing at their principal place of business. To trace the real persons behind these fake firms, the physical address from where GST r ...
In the Matter M/s Vageesh Umesh Jaiswal vs. Commercial Tax Officer, Gujarat High Court quashed the cancellation of GST registration on ground of vague show-cause notice bereft of any material particulars. The writ ap ...
Introducing Interest calculator: To facilitate taxpayers in doing self-assessment, the new functionality of interest calculator is being released in GSTR-3B. This functionali ...
In the matter of Karnataka Traders vs. Commercial Tax Officer the Gujarat High Court held that mere undervaluation of goods or change of route of consignment cannot be sufficient grounds to detain goods, vehicle under GS ...
In the matter of Manish Scrap Industries vs. State of Gujarat the Gujarat High Court has issued the notice to the Axis Bank on a plea challenging the provisional attachment of running cash credit account. The petition ...
Even as the indirect tax department initiated investigations against several crypto exchanges for escaping Good and Services Tax (GST) liability, it may have also set a precedent around the categorisation of crypto a ...
The Bombay High Court disallowed the Cenvat Credit as bus transport services were mere personal service to employees. The appellant, Solar Industries India Limited carries out manufacturing activities of explosives ...
Synopsis:The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that if assessee has to pay service tax even after introduction of GST, his right to avail ITC cannot be denied. ...
Synopsis:The Rajasthan High Court held that the government cannot seek coercive recovery of remaining Customs Duty in an indirect manner by blocking export incentives.
The p ...
Synopsis:The Tamil Nadu Authority of Advance Ruling (AAR) ruled that no Input Tax Credit (ITC) available on GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented wi ...
The applicant: Bio-Rad Laboratories India is a limited company, registered under the GST Acts (CGST/KGST) 2017, engaged in the business of import and sale of medical & laboratory instruments, laboratory re ...
The Calcutta High Court directed the department to grant Input Tax Credit (ITC) as all purchases, and transactions in question were genuine, made before cancellation of GST Registration.
The applicant intended to own, develop an electronic/digital platform for booking cabs. The drivers ...
In the matter of P.T. Johnson, the Kerala High Court while setting aside the penalty order for violation of principles of natural justice held that the Deputy Commissioner has no power to remand the penalty order on appeal.
The dealer, ...
In the matter of Bhopal Smart City Development Corporation Ltd, the Madhya Pradesh Authority of Advance Ruling (AAR) ruled that no GST payable on sale of developed land where development work is limited to providing common amenities, no developmen ...
In the matter of Advent India PE Advisor Pvt Ltd., the petitioner seeks a direction to the respondent to unblock the Input Tax credit of Rs.1.17 crores lying in its electronic credit ledger.The petitioner further submits that the input tax credit was ...
In the matter of Arcelor Mittal Nippon Steel India Ltd., the petitioner was an integrated steel manufacturer with a manufacturing facility comprising of pellet making, iron making, steel making etc.
The petitioner filed two separate applicat ...
In the matter of Dr. Willmar Schwabe (I) Private Limited, the Uttar Pradesh Authority of Advance Ruling (AAR) ruled that Input Tax Credit (ITC) will be available on GST charged by service provider on hiring of bus for transportation of employees t ...
In the matter of Adithya Automotive Applications Pvt. Ltd., the Uttar Pradesh Authority of Advance Ruling (AAR) ruled that activity of bus body building is supply of goods and services depending on the principal supply. The applicant, Adithya Au ...
In the matter of Oerlikon Balzers Coating India Pvt. Ltd., the Maharashtra AAR held that 18% GST applicable on activity of surface coating on old, worn out or used goods received from Customers. The applicant, Oerlikon Balzers Coating India Pvt. L ...
In the matter of M/s. Divyajivan Healthcare LLP, the Gujarat Authority of Advance Ruling (AAR) held that the lump-sum amount received for Health care Services to be provided for 20 years as “Diamond Plan” is exempted from GST.
The appl ...
The Central Board of Indirect Taxes and Customs (CBIC) has clarified that Registered Person under GST need not mandatorily utilise TDS or TCS amount credited to electronic cash ledger only for discharging GST liability.
“Various repres ...
In the matter of SBI Cards & Payment Services, the Punjab & Haryana High Court directed the Authority to refund GST worth Rs.108 crores paid under the wrong head. The petitioner was a joint venture with State Bank of India (SBI) wherein ...
In the matter of Eficaz Project Limited Liability Partnership, the Uttarakhand High Court quashed the order of cancellation of GST Registration due to the non-providing opportunity of hearing and remitted the matter back to GST Authority.
...In the matter of GRB Dairy Foods, the applicant, the GST Authority for Advance Rulings (AAR), Tamil Nadu, held that no input tax credit (ITC) would be available to the manufacturer who had purchased goods such as Dubai tickets, gold vouchers, home ...
In the matter of GRB Dairy Foods, the applicant, the GST Authority for Advance Rulings (AAR), Tamil Nadu, held that no input tax credit (ITC) would be available to the manufacturer who had purchased goods such as Dubai tickets, gold vouchers, home ...
In the matter of M/s. TIF Integrated Industrial Parks Pvt. Ltd., the applicant, the Telangana Authority of Advance Ruling (AAR) ruled that the GST is payable on sale of land after developing by way of erecting civil structures or Buildings or Comp ...
In the matter of M/s USV private limited, the Maharashtra Authority of Advance Ruling (AAR) while rejecting the application filed by the applicant, held that the only goods supplier can seek GST advance ruling, not the recipient.
The A ...
In the matter of M/s USV private limited, the Maharashtra Authority of Advance Ruling (AAR) while rejecting the application filed by the applicant, held that the only goods supplier can seek GST advance ruling, not the recipient.
The A ...
Canteen charges collected from employees will now be outside the gamut of goods and services tax following a tax ruling that offers some relief to several large industrial and manufacturing units.In a recent ruling, the Gujarat Authority for Advance ...
In the matter of Platinum Holdings Pvt. Ltd., The Madras High court while allowing the refund of Goods and Service Tax (GST) to the Special Economic Zone (SEZ) held that any entities can file for Refund under section 54 of CGST Act. The petitioner is ...
M/S VST & Sons Pvt. Ltd. and Muthukumar Meenakshy filed a writ petition with single bench of Kerala HC, challenging the detention of the ‘RANGE ROVER’ motor vehicle belonging to them while being transported from Coimbatore to Thiruvananthap ...
In the matter of M/s V.L.Traders, the AAR, Gujarat bench has held that the Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated vide section 70(1) of Central Goods and Services Tax (CGST) Act ...
The present writ petition has been filed by M/s Uttam Caters through its Proprietor Uttam Singh under Article 226 of the Constitution of India for quashing of the order dated 17.6.2021 passed by the appellant authority. He has further prayed for a ...
In the matter of Adama India private limited, the AAR Gujarat bench has recently held that Corporate Social Responsibility (CSR) activities under the Companies (CSR Policy) Rules are excluded from the normal course of business. Thus, the applicant, A ...
The Tamil Nadu Commercial Tax Department issued the Standard Operating Procedure for Faceless Refund. At present, the refund process under GST Law is system-based, but the process requires the involvement of the jurisdictional proper officer and h ...
In the matter of Mekorot Development & Enterprise Ltd., the Maharashtra Authority of Advance Ruling (AAR) ruled that no GST Registration was required if supplies were exempted from GST.
The Maharashtra Jeevan Pradhikaran (MJP) has ...
In the matter of DGGI vs. Pankaj Agarwal and Ors., the learned counsel for the petitioner-Directorate General of GST Intelligence submits that in flagrant violation of the directions issued by this Court the writ petitioners did not appear before the ...
The Central Board of Indirect Taxes and Customs (CBIC) notified the relaxation in the requirement of filing job work declaration in Form GST ITC-04. The ‘Job work’ is defined as the process which is undertaken on goods by a person that belongs t ...
The petitions have been filed by Department under Article 139A r/w Article 142 of the Constitution of India seeking transfer of two Writ Petitions to Supreme Court pending before High Court of Madhya Pradesh and the High Court of Andhra Pradesh.In bo ...
In the matter of M/s. B. G. Shirke Construction Technology Pvt. Ltd, the Maharashtra Authority of Advance Ruling (AAR) ruled that managerial, leadership services provided by the Corporate Office to its Group Companies covered under “supply of service ...
The Central Board of Indirect Taxes and Customs (CBIC) clarified that the physical invoice need not be carried when e-invoice has been issued. The Board has received representation on the issue whether carrying a physical copy of invoice is compulsor ...
GST Registration of petitioner was cancelled on 14.01.2019 by department on account of non-filing of return for continuous period of six months.
Petitioner filed revocation application after 90 days, which was eventually dismissed by department....
Petitioner filed revocation application after 90 days, which was eventually dismissed by department....
In the matter of M/s. Sri Avantika Contractors Limited, the Telangana Authority of Advance Ruling (AAR) ruled that the place of supply is Location of the recipient in case of Construction of Immovable property Outside India. The applicant was en ...