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GST NEWS
Fake GST invoice racket: 357 arrested so far, including 12 CAs
In the fake GST invoices fraud, the DGGI had apprehended 357 people comprising 12 Chartered Accountants (CA), an advocate, and a company secretary (CS). The...
Demands and Recovery
Demand of interest on delayed payments of tax without considering the detailed submission of Noticee is not sustainable.
Case Details:
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Details
Case No.
Civil Writ Petition No. 12419 and 12416 of 2022
Case Name
Hindustan Construction Company Ltd. v. Union of India
Court
Rajasthan High Court
Date of Judgement
15-12-2022
Citation
GIG-CLS-0079
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Issue- In...
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GST UPDATES
Toll tax paid by the rent a cab supplier shall be exigible to GST
As per provisions of Section 15 (2) (c) of...
GST UPDATES
Declaration of Taxable turnover in form GSTR 3B by E commerce operator
According to Section 2(44) of CGST Act, 2017, ‘Electronic...
Recent Advance Rulings
20% limit under Rule 36(4) is to be seen Act wise and no refund of amount deposited
admin -
The new Rule 36(4) has created waves across all assessees. For the first time, a serious examination of...
Rule 36(4) – Is it intra vires the Act?
admin -
While Rule 36 provides for the condition of entitlement, Section 49 read with Rule 86 provides for as to how much ITC shall be credited to the electronic credit ledger. There is a big difference between entitlement and crediting of amounts to the ledger. Any restriction on entitlement should be brought by way of Section 16, while any restriction on the crediting of such amount in the electronic credit ledger should be brought vide Section 49. The Sub Rule provides for the restricting the entitlement itself (as it forms part of Rule 36), which means that ITC which was otherwise available to him has been made ineligible merely on account of non uploading of details by the supplier.
GST Updates
Declaration of Taxable turnover in form GSTR 3B by E commerce operator
admin -
According to Section 2(44) of CGST Act, 2017, ‘Electronic Commerce means the supply of goods and services or both, including digital products...
Member's Query
Weekly Updates
Sector wise GST Updates
Inspection Search Seizure and Arrest
Goods and Vehicles cannot be seized due to Non filling of Part-B of E-way bill due to technical portal error.
Case Details:
Particular
Details
Case No.
WRIT. C NO. 22285 of 2019
Case Name
Citykart...
Inspection Search Seizure and Arrest
Service of Show Cause Notice on driver is not sufficient to be equated with adequate opportunity.
Case Details:
Particular
Details
Case No.
WP(MD)No. 24778 of 2022
Case Name
Ramki Cements Pvt...
Offences and Penalties
Anticipatory Bail for offences committed under GST Act
Case Details:
Particular
Details
Case No.
Bail Appln. No. 3771 of 2021
Case Name
Tarun Jain...
Refunds
Merely Assessee has availed higher drawback rates under Column A of the of Customs Notification No. 131/2016, dated 31-10-2016 does not keep away Assessee...
Case Details:
Particular
Details
Case No.
WP (C) NO. 2694 of 2019
Case Name
TMA...
Levy and Collection of Tax
State was not liable to pay service tax on amount received for providing securities to various banks being the duty of the state.
Case Details:
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Details
Case No.
CWP NO. 17118 of 2013 (O&M)
Case Name
State...
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Payment of Tax
Assessee was allowed to submit GSTR-1 returns without paying total liability rather in equal instalments.
Case Details:
Particular
Details
Case No.
WP (C) NO. 21490 of 2020 (I)
Case Name
Malayalam Motors (P.) Ltd. v. Assistant State Tax Officer
Court
Kerala High Court
Date of Judgement
12-10-2020
Citation
GIG-CLS-0091
Â
Issue- In the...
Demands and Recovery
Bank Account of Director cannot be attached where allegation was on the company that company has availed ITC through Bogus Invoices.
Case Details:
Particular
Details
Case No.
W.P.(C) NO. 2348 of 2021
Case Name
Roshni Sana Jaiswal v. Commissioner of Central Taxes GST Delhi (East)
Court
Delhi High Court
Date of Judgement
12-05-2021
Citation
GIG-CLS-0090
Â
Issue- In the above...
Offences and Penalties
Denial of Bail in offences of Severe Nature.
Case Details:
Particular
Details
Case No.
Criminal Miscellaneous Bail Application No. 18243 of 2021
Case Name
Vinaykant Ameta v. Union of India
Court
Rajasthan High Court
Date of Judgement
07-12-2021
Citation
GIG-CLS-0089
Â
Issue- In the above case,...
Registration
Charitable Trust would be required to obtain registration even if it is supplying medicines to patients with no profit.
Case Details:
Particular
Details
Case No.
R/Special Civil Application No. 7822 of 2021
Case Name
Nagri Eye Research Foundation v. Union of India
Court
Gujarat High Court
Date of Judgement
09-07-2021
Citation
GIG-CLS-0088
Â
Issue- In the above case,...
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Input Tax Credit
Disallowance of Cenvat Credit of Service Tax paid on outward transportation of goods from the premises of the manufacturer to the premises of buyer.
Case Details:
Particular
Details
Case No.
C.E.A NOS. 18 and 19 of 2019
Case Name
Mahle Engine Components v. Union of India
Court
Madhya Pradesh High Court
Date of Judgement
04-12-2019
Citation
GIG-CLS-0087
Â
Issue- In the above...
Input Tax Credit
Input Tax Credit would not be available for the period from date of commencement of business until Registration is granted.
Case Details:
Particular
Details
Case No.
OT REV. NO. 22 of 2015
Case Name
V.K. Cement & Steels v. State of Kerala
Court
Kerala High Court
Date of Judgement
09-01-2018
Citation
GIG-CLS-0086
Â
Issue- In the above case,...
Levy and Collection of Tax
Applicability of GST on Auto Rickshaw Service booked through E-Commerce Platform whereas, manually exempts from GST.
Case Details:
Particular
Details
Case No.
W.P.(C) NO. 14048 of 2021
Case Name
Uber India Systems (P.) Ltd. v. Union of India
Court
Delhi High Court
Date of Judgement
12-04-2023
Citation
GIG-CLS-0085
Â
Issue- In the above case, the...
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Some Important
GST NEWS
GST on Refundable interest free deposit
Rajkot Nagarik Sahakari Bank Ltd, In re
Ruling by:...
GST NEWS
Daimler Financial Services India (P.) Ltd, In re [16/AAR/2019]
Facts:
M/s. Daimler Financial Services India (P.) Ltd. (‘DFSI’) was...
Inspection Search Seizure and Arrest
Goods and Vehicles cannot be seized due to Non filling of Part-B of E-way bill due to technical portal error.
Case Details:
Particular
Details
Case No.
WRIT. C NO. 22285 of 2019
Case Name
Citykart...
Inspection Search Seizure and Arrest
Service of Show Cause Notice on driver is not sufficient to be equated with adequate opportunity.
Case Details:
Particular
Details
Case No.
WP(MD)No. 24778 of 2022
Case Name
Ramki Cements Pvt...
Offences and Penalties
Anticipatory Bail for offences committed under GST Act
Case Details:
Particular
Details
Case No.
Bail Appln. No. 3771 of 2021
Case Name
Tarun Jain...
Refunds
Merely Assessee has availed higher drawback rates under Column A of the of Customs Notification No. 131/2016, dated 31-10-2016 does not keep away Assessee...
Case Details:
Particular
Details
Case No.
WP (C) NO. 2694 of 2019
Case Name
TMA...
Levy and Collection of Tax
State was not liable to pay service tax on amount received for providing securities to various banks being the duty of the state.
Case Details:
Particular
Details
Case No.
CWP NO. 17118 of 2013 (O&M)
Case Name
State...
Levy and Collection of Tax
Government of Rajasthan has power to charge tax/cess payable under the provisions of Rajasthan Agriculture Produce Marketing Act, 1961 from its members post GST...
Case Details:
Particular
Details
Case No.
Civil Writ Petition No. 1451 of 2018
Case...
Offences and Penalties
Tax and Penalty could not be imposed without taking into consideration the documents which proves the vehicle has reached the destination location.
Case Details:
Particular
Details
Case No.
Writ Petition No. 17297 of 2021 (T-RES)
Case...
Transitional Provisions
Transition of Excess TDS available from Pre-GST Regime to Post-GST Regime.
Case Details:
Particular
Details
Case No.
W.P. (T) NO. 4572 of 2021
Case Name
Anvil...