Goods and Services Tax judiciary-2

Legal Services continued to be governed by reverse charge mechanism in GST: Delhi HC

J K Mittal & Company Vs. Union Of India & Ors. (Delhi High Court)

On Further hearing in the case of J K Mittal & Company Vs. Union Of India & Ors. on 18th July 2017, Delhi High Court has held that till further orders, all legal services provided by advocates, law firms of advocates, or LLPs of advocates will be continued to be governed by the reverse charge […]...

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GST on legal services lacks clarity and creating doubts: Delhi HC

J K Mittal & Company Vs. Union Of India & Ors. (Delhi High Court)

In this case Delhi High Court held that as of date there is no clarity on whether all legal services (not restricted to representational services) provided by legal practitioners and firms would be governed by the reverse charge mechanism. ...

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PIL seeking to defer GST Roll out dismissed by Bombay HC

Dr. Kanagasabapathy Sundaram Pillai Vs Union Govt. of India (Bombay High Court)

Petitioner cannot urge and/or seek directions to the respondents to postpone the decision to implement GST with effect from 1.7.2017, for simple reason that herein levy and collection of taxes on goods and services has sanction of law....

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RLNG supplied by GAIL is not CNG and is Taxable under UP VAT Act

M/S Bhushan Steel Limited Vs The Commissioner, Commercial Taxes (Allahabad High Court)

1. Whether ‘Regasified Liquefied Natural Gas’ i.e. ‘RLNG’, sold to revisionist by Gas Authority of India Ltd. i.e. ‘GAIL’ is ‘Compressed Natural Gas (CNG)’, so as to oust it from the purview of taxing Entry 8(a) of Schedule IV of Uttar Pradesh Value Added Tax Act, 2008, (hereinafter referred...

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12.5% Vat payable on Appy Fizz a fruit juice based drinks in Kerala: SC

M/S. Parle Agro (P) Ltd. Vs Commissioner of Commercial Taxes (Supreme Court of India)

The appellant, an assessee under the KVAT Act, classified the product, “Appy Fizz” as fruit juice based drink under Entry 71 of the notification issued under Section 6(1)(d) of Act, 2003 paid @ 12.5% VAT. In the year 2007, the Department initiated assessment proceedings against one of the distributors of the assessee finding that the ...

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SC Upheld validity of MVAT (Levy, Amendment and Validation) Act, 2009

Eurotex Industries and Exports Limited Vs State of Maharashtra & Anr. (Supreme Court of India)

SC upheld constitutional validity of the Maharashtra Value Added Tax (Levy, Amendment and Validation) Act, 2009 which amended certain provisions in the Maharashtra Value Added Tax Act, 2002 (MVAT Act) with retrospective effect from April 01, 2005. ...

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Railway catering services not exempt from sales tax: Bombay HC

Union of India Vs State of Maharashtra and Ors. (Bombay High Court)

The only contention and which has prevailed throughout is that the departmental catering service being a property of the Union of India through General Manager, Western Railway, it squarely falls within the exemption provision and particularly carved out by Article 285 of the Constitution of India. That exempts property of the Union from ...

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No VAT under Telangana VAT Act, 2005 on transfer of a business as a whole

M/s. Paradise Food Court Vs. State of Telangana (Andhra Pradesh High Court)

 A careful look at the reason for Rule 36 being inserted, which cannot be correlated to anyone of the matters enumerated in Clauses (a) to (r) of sub-section (2) of Section 78, will show that in the entire Telangana VAT Act, 2005, the only place where a transfer of business as a whole is spoken […]...

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Delhi HC condemns VAT dept for deliberate delay in issue of VAT refund

Asian Polymers Vs Commissioner of Trade & Taxes & Anr (Delhi High Court)

Recently, in Asian Polymers Vs. Commissioner Of Trade & Taxes & Anr, the Delhi High Court reiterated that re-assessment cannot be used as a tool for causing delay in processing the refund applications. While scrapping the assessment orders passed by the DVAT Department, the division bench criticised the Officials in harsh words. ...

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Tax liability under Expenditure Tax on raising of a composite bill upon conclusion of hotel stay

Commissioner of Income Tax Vs Adyar Gate Hotel Ltd. (Madras High Court)

High Court held that under Expenditure Tax Act 1987 chargeable expenditure would be incurred only upon raising of a composite bill upon conclusion of hotel stay and not earlier....

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