State of Kerala Vs Future Gaming & Hotel Services (P) Ltd. (Kerala High Court) The Hon’ble High Court of Kerala in State of Kerala & Ors Vs. Future Gaming & Hotel Services (P) Ltd [WA.No.78 of 2021], declared that a host state (where lottery is selling) has legislative competence to make appropriate rules to scrutiny […]
GST: Input Tax Credit (ITC) for packing materials consumed in packing of Exempted/Nil rated/Zero rated & Non GST supplies; Under the GST Acts which comprises the Central Goods & Services Tax Act, 2017 (CGST Act), State Goods & Services Tax Acts,2017 (SGST Acts), Integrated Goods & Services Tax Act,2017 (IGST Act) and the Union Territory […]
A Trade Mark granted to a person can be given to another one dealing in a different class of goods/services – High Court of Kerala The Hon’ble High Court of Kerala in Kunhi Muhammed Etayattil Vs. the Assistant Registrar of Companies & Anr (WP [C] No. 3057 of 2021 dated: 07.04.2021) held that it is […]
Disputes between the partners of a chartered accountants firm are not governed by the Chartered Accountants Act but by the Indian Partnership Act – High Court of Kerala
In Bhagwan Sahay Gupta Vs. Union of India, O/o Sr. Intelligence Officer, GST Intelligence Directorate, Jaipur Region Unit, Jaipur through an order dated: 04.05.2021, a bail application filed by a chartered accountant is allowed by the Hon’ble High Court of Rajastan, taking note of the fact that he has remained in custody for a long period and that petitioner is also having a child and also considering the contentions put forth by counsel for the petitioner, subject to certain conditions.
Sri Muniappa Steels Vs Assistant Commissioner (Madras High Court) GST: Assessment order passed without supplying the third party evidence relied on: Set aside by the Madras HC on grounds of violation of principles of natural justice. An assessment order passed under the GST laws, based on a statement given by a third party dealer for […]
SC allows Interstate Purchase of goods under the CST Act for Manufacturing, Mining etc against ‘C’ Forms in GST Scenario also: But is nullified by Finance Act, 2021 Section 8 of the Central Sales Tax Act of 1956 (CST Act for brevity) prescribes the mechanism for concessional rate of tax. As per the said section, […]
GRT Hotels & Resorts Pvt. Ltd. Vs State of Andhra Pradesh & Anr (Andhra Pradesh HC) In M/s. GRT Hotels & Resorts Pvt. Ltd., Vs. State of Andhra Pradesh & Anr (Writ Petition No. 7584 of 2021 dated: 06.04.2021, it is held that, Sub-Section (4) of Section 75 of the Central Goods & Services Tax […]
In case of a works contractor who entered in to the contract before the introduction of GST, he is liable to pay tax applicable to the previous VAT regime only but the differential tax liability (GST) has to be borne by the awarder.
