Chhattisgarh High Court observed that, under valuation of a goods in the invoice cannot be a ground for detention of the goods and vehicle for a proceeding to be drawn under Section 129 of the Central Goods and Services Tax Act, 2017 (
The Hon’ble HC, Delhi in the matter of M/s Hero Motocorp Ltd. v. Union of India & Ors. [W.P.(C) 505/2020 & CM APPL. 1328/2020 dated March 2, 2020] dismissed the writ petition seeking complete exemption by way of reimbursement of the amount of Central Goods and Service Tax (CGST) and/or Integrated Goods and Service Tax […]
The Hon’ble AAAR, Maharashtra in the matter of M/s Konkan LNG Private Limited [Order No. MAH/AAAR/SS-RJ/14/2019-20 dated November 6, 2019] upheld the decision of Hon’ble AAR, Maharashtra to disallow that Input Tax Credit (ITC) of taxes paid on breakwater wall construction which saves the jetty and cargo from high tide and forceful sea waves. Facts: […]
Whether, the Applicant would be liable to pay GST, under the provisions of the CGST Act, 2017 and allied laws, on the instalments of the ‘Mobilization Advance’, which has transitioned into the GST regime and adjusted deducted by the Applicant post the implementation of GST (i.e. post July 1st, 2017)?
Whether a newly formed trust is entitled for registration under Section 12AA of the IT Act, 1961 even if any activity has not been undertaken as yet?
The Hon’ble Supreme Court in the matter of Union of India v. Adfert Technologies Pvt. Ltd. [SLP No. 4408 dated February 28, 2020] has rejected a Special leave Petition filed by the department against the order of the Hon’ble HC, Punjab and Haryana allowing the Respondent to carry forward unutilized pre-GST credit, noting that being […]
IGST refund allowed even if CG imported under EPCG Scheme for the period of July 1, 2017 to October 12, 2017 The Hon’ble HC, Gujarat in the matter of M/S Prince Spintex Pvt Ltd v. Union of India [R/Special Civil Application No. 20756 of 2018 dated February 3, 2020] allowed refund of IGST paid on […]
The Hon’ble HC, Jharkhand in the matter of Shree Nanak Ferro Alloys Pvt. Ltd. vs. Union of India [W.P.(T) No. 2246 of 2019 dated December 18, 2019] directed the Petitioner to deposit the amount of Rs. 41,98,642/-, under the Integrated Goods and Service Tax (“IGST”) head, towards the liability of September, 2017 and quashed the […]
Madras HC in its recent decision in the case of Refex Industries Limited v. Assistant Commissioner of CGST & Central Excise has held that interest u/s 50 of CGST Act can be levied only on belated ‘cash’ component of tax and not on ‘ITC’ component.
Hon’ble HC, Rajasthan in Paridhi Jain v. State [S.B. Criminal Miscellaneous Bail Application No. 742/2020, 48/2020 dated January 20, 2020] after considering the fact that fact that the Petitioner being a practising Chartered Accountant and a lady of 27 years is facing incarceration for last more than one month, allowed bail application on furnishing of a personal bond of Rs. 10,00,000/- each with two sureties of ₹ 10,00,000/- each with the stipulation to appear before that Court on all dates of hearing.
