Integrated Goods and Services Tax Act

Sartaj Ali Vs UoI - 19-01-2020

IGST Refund fraud

UoI Vs Mohit Minerals Pvt Ltd -06-01-2021

 The Union filed the present SLP to contest findings of the High Court that no tax is leviable under the IGST Act, 2007, on the ocean freight for the services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the customs station of clearance in India - Notification No.8/2017 - IT(R) and the Entry 10 of the Notification No.10/2017 - IT(R) both dated 28th June 2017 are declared as ultra vires the IGST Act, 2017 and unconstitutional as they lack legislative competency - The High Court also declined the request of the Revenue Counsel to stay the operation, implementation and execution of the judgment.

Sprixoo Knitwear Vs ACC -04-12-2020

Writ petition has been filed seeking a direction to the respondents to refund an amount of Rs.1,11,254/- claimed by the petitioner vide shipping bill on 21.09.2018 along with applicable interest within a time frame to be fixed by this Court

Cosmo Films Ltd Vs UoI -20-10-2020

Spirotech Heat Exchangers Pvt Ltd Vs UoI -07-10-2020

Refund of IGST amount.

Aniket Exports Vs UoI -06-10-2020

refund of IGST paid on export.

Nagina International Vs UoI -01-09-2020

Refund of IGST/ITC .

Spirotech Heat Exchangers Pvt Ltd Vs UoI-01-09-2020

Petition has been filed seeking refund of outstanding IGST amount.

Moms Cradle Pvt Ltd Vs UoI -13-08-2020

Petition for Releasing IGST amount and  duty drawbacks.

Adams International Imports And Exports Vs State Tax Officer-23-06-2020

For Refund of Duty Drawback.

Material Recycling Association of India Vs UoI -24-07-2020

Place of Supply Under Section 13 of IGST Act,2017

Mohit Minerals Pvt LTD. V/S Union of India -23-01-2020

Section 5 of IGST Act, 2017

Sadguru Seva Paridhan Pvt Ltd -19-03-2020

AAR had held that Fusible interlining cloth is classifiable under Heading 5903 in Chapter 59 of the First Schedule of the Customs Tariff Act, 1975 - appeal of applicant to Appellate Authority - No merit in the appeal, hence dismissed - Order of AAR upheld: AAAR

Sterlite Technologies Ltd -19-05-2020

section 5 of Section 2 of IGST Act, 2017: AAR

NCS Pearson Inc -22-05-2020

Provision of taking tests online at designated test centres are naturally bundled activities and are supplied in conjunction with each other in the ordinary course of business and, therefore, can be termed as Composite supply as per Section 2(30) of the Act, 2017 - since the main object of the whole activity is to take online tests, so the principal supply would be OIDAR service provided by applicant to non-taxable online recipients - Type 2 test, therefore, qualifies for classification as OIDAR services; however, Type 3 test does not classify as OIDAR services since Type 3 tests requires more than minimal human intervention in order to complete the provision of the service, however, IGST is exempted by virtue of Sl. no. 10 of 9/2017-ITR: AAR

Shri Vishnu Processors Vs UoI -20-03-2020

Dolphine Die Cast Pvt Ltd -20-05-2020

In the case of manufacture of Die by the Thailand supplier, if applicant physically imports the Die to a place in India, then applicant has to pay IGST on reverse charge mechanism and claim the IGST paid as ITC subject to conditions - Further, if the steel Die belonging to the applicant is scrapped at the location of the overseas supplier without the Die coming to India, then such transaction is occurring outside taxable territory and hence not under the purview of the GST Act(s): AAR

Micro Instruments -22-03-2020

AAR had held that Commission received by applicant in convertible foreign exchange for rendering services as an 'Intermediary' between an exporter abroad receiving such services and an Indian importer of an equipment is NOT an export of service; that said supply will be treated as inter-state supply and IGST will be levied @18% - Appeal filed before AAAR.

Segoma Imaging Technologies India Pvt Ltd -03-04-2019

Medical Bureau Vs CCGST -03-07-2020

Refund of IGST Paid on ZERO Rated Supply.

Sany Heavy Industry India Pvt Ltd Vs STO -18-03-2020

 The bill to ship was addressed to its Head Office - Later owing to an error, the address for delivery of the goods was shown to be a different city - Such error was also made in the e-way bill - The driver was instructed to proceed to the correct destination - Subsequently,The consignment was intercepted by the STO concerned, who checked the necessary papers & detained the consignment - Form GST MOV 07 was issued to the driver and demand for IGST was raised along with equivalent amount of penalty - 

Real Prince Spintex Pvt Ltd Vs UoI -04-03-2020

 The refund of the IGST paid with regard to the exported goods on zero rated supplies.

GOKUL AGRO RESOURCES LTD Versus UNION OF INDIA- 26-02-2020

Tiger Steels Vs Assistant State Tax Officer -11-03-2020

Petitioner's grievance is that while transporting goods for purpose of weighment, same was intercepted by the officials of the State GST for the reason that in the delivery challan, instead of IGST, inadvertently CGST and SGST was levied - Petitioner prays for issuance of an appropriate direction to release the goods without collecting tax and penalty.

Vedanta Limited V/s.The Commissioner of Customs -31-10-2019