HC held that dealers cannot be compelled to carry forward ITC from extant regime to the Goods and Services Tax regime if the dealer chooses to avail refund instead.
HC held that mere selling of batteries by piece instead by weight does not make seller liable to be penalised under CGST Act, 2017
HC held that the amount deposited during search proceedings without an acknowledgement of acceptance issued in Form GST DRC-04 as mandated under Rule 142 of CGST Rules is involuntary thus, directed to be refunded.
HC held that the Assessees are not to be dragged to the Court when in fact there is nothing for the Court to adjudicate except pointing out to the limitation of the software of the Revenue Department, in a matter challenging the non-issuance of the refund. Further held that, refund claim should not be rejected due to the deficiency of GSTN and thus allowed the refund claim of IGST with interest at the rate of 6 percent.
AAR held that, the supply of un-branded packaged namkeens and potato products such as chips/sev etc., according to pre-determined weights, will attract GST at 12%
Whether supply of Pencils Sharpener along with Pencils being the Principal supply will be considered as the Composite Supply or Mixed Supply.
AAR held that activity of plantation is to be considered as charitable activity carried on by a Charitable Trust and is exempted from GST
HC held that, GST registration shall be revived, in case where the GST Registration of the assessee was cancelled due to non-filing of returns for a long period and later on the assessee had paid the tax and the penalty.
Petitioner is desirous of going to the Appellate Authority for questioning and challenging the assessment which has been finalized and that being his right, if he has missed out on the limitation, condoning this period of limitation in the given circumstance, keeping the larger issue open, this petition is allowed.
HC directed the assessee to seek alternative statutory remedy of appeal against the order of demand and detention of vehicle for alleged expiry of E-Way bill, passed by the State Taxes Officer.
