Goods and Services Tax judiciary-2

HC Allows Issuance of ‘C’ Forms against purchase of High Speed Diesel from Suppliers in Other States

Venkatramanaswamy Blue Metals Vs. Assistant Commissioner (Madras High Court)

Difficulty in obtaining 'C' forms under the provisions of the Central Sales Tax Act, 1956 in order to avail concessional benefit of tax for purchase of High Speed Diesel from suppliers in other states....

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HC quashes order passed during Lokdown in breach of principles of natural justice

Gobind Enterprises Through Gurjinder Singh Vs State of Gujarat (Gujarat High Court)

Gobind Enterprises Through Gurjinder Singh Vs State of Gujarat (Gujarat High Court) At the outset, it is contended by the petitioner that order is passed on 27.3.2020, when the whole nation was under lock down due to Covid19 and order is served upon the petitioner on 17.6.2020 and therefore, there was no effective hearing and […]...

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HC order release of goods & Truck on payment of GST & Penalty alongwith furnishing of Bank Guarantee

Arpit Parcel Service Vs State of Gujarat (Gujarat High Court)

Arpit Parcel Service Vs State of Gujarat (Gujarat High Court) 1. Heard Mr. Ashish B. Desai, learned advocate for the petitioner and Mr. Dharmesh Devnani, learned AGP for respondent State. 2. By way of this petition, under Article 226 of the Constitution of India, the petitioner has challenged the impugned notice dated 08.08.2020 in Form [...

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Gaming zone operated in mall premises attracts 28% GST

In re Bandai Namco India Private Limited (GST AAAR Maharashtra)

In re Bandai Namco India Private Limited (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling, hereby, uphold the ruling pronounced by the Advance Ruling Authority, wherein it was held that the gaming zone operated by the Appellant in the mall premises would attract GST at the rate of 28% (CGST @ 14% + SGST@ […]...

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AAAR cannot determine if Supply of services amounts to export or not

In re Mayank Jain (GST AAAR Maharashtra)

In re Mayank Jain (GST AAAR Maharashtra) Once it has been decided that the entire gamut of activities of the Appellant, which are in the nature of the facilitation of the main services between the Consultant Manager and its customers, i.e. prospective investors, are those of an intermediary, we proceed to the determination of the [&hellip...

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28% GST Payable on Supply of Air Conditioners with Installation Services

In re Nikhil Comforts (GST AAAR Maharashtra)

In re Nikhil Comforts (GST AAAR Maharashtra) The Maharashtra Appellate Authority for Advance Ruling while confirming the order of the Maharashtra Advance Ruling Authority held that the contract in the impugned case is though a composite supply not for immovable property, and therefore does not fall under the definition of ‘works contrac...

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Breakwater not Plant & Machinery- ITC not eligible- AAAR

In re Konkan LNG Private Limited. (GST AAAR Maharashtra)

In re  Konkan LNG Private Limited. (GST AAAR Maharashtra) The Maharashtra Appellate Authority confirmed the Maharashtra Advance Ruling Autority Order by holding that  the Appellant is not eligible for taking ITC in terms of section 16  read with section 17  of the MGST ACT / CGST ACT ( CGST/ SGST / IGST ) on construction […]...

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No Order Passed on Same Day of Hearing without Waiting for Assessee till End of Working Day

Urbanclap Technologies India Pvt. Ltd.  Vs. State Tax Officer (Madras High Court)

whether passing the final assessment order on the same day when the matter was listed for hearing without waiting for the assessee till the end of the working day is justified in law?...

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Pay GST on input services, Claim ITC & then claim Refund: HC to CDRSL

CIAL Duty Free And Retail Services Ltd (CDRSL) Vs. Union of India (Kerala High Court)

CIAL Duty Free And Retail Services Ltd (CDRSL) Vs. Union of India (Kerala High Court) Kerala High Court held that petitioner shall pay the GST on input services including Concession Fee and claim ITC of the entire tax amount and thereafter claim refund of the same by following the procedure prescribed under Section 54(3) of […]...

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GST Rule 90(3) treating Rectified Refund Application as fresh, challenged

Insitel Services Pvt. Ltd. Vs Union of India & Ors (Delhi High Court)

A refund application under Section 54 of the CGST Act read with Rule 89 and Rule 90(3) of the CGST Rules is automatically treated as rejected and the second refund application is treated as a fresh application and the interest amount is calculated only from the date of the second refund application or subsequent applications which are fil...

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