Goods and Services Tax judiciary-2

Papad of any size and shape will attract NIL GST: AAR Gujarat

In re Global Gruh Udyog (GST AAR Gujarat)

In re Global Gruh Udyog (GST AAR Gujarat) Authority for advance ruling, Gujarat, held that For classification of a product its ingredients, manufacturing process and trade parlance is important and not it’s size and shape. Accordingly, papad of any size and shape will attract NIL GST. Earlier it was held that fryums attracts 18 % [&...

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ITC cannot be denied merely for non-reflection of transaction in GSTR 2A

St. Joseph Tea Company Ltd. Vs State Tax Officer (Kerala High Court)

St. Joseph Tea Company Ltd. Vs State Tax Officer (Kerala High Court) The recipients of the petitioner under its provisional registration (ID) for the period from 01.07.20217 to 09.07.2018 shall not be denied ITC only on the ground that the transaction is not reflected in GSTR 2A. It will be open for the GST functionaries […]...

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Technical glitches at transition stage to GST should not affect statutory right of dealers

Union Of India Vs Merchem India Pvt. Ltd (Kerala High Court)

Union Of India Vs Merchem India Pvt. Ltd (Kerala High Court) It is significant to note that the statute does not provide for any provision for lapsing of unutilized input tax credit for non filing of TRAN-1. The input tax credit is required by law to be credited to the electronic credit ledger of an […]...

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GST Search & Seizure by Inspector without authority of proper jurisdictional officer is unlawful

R. J. Trading Co. Vs Commissioner of CGST, Delhi North &

R. J. Trading Co. Vs Commissioner of CGST, Delhi North & Ors. (Delhi High Court) We are of the opinion that the Additional Commissioner, CGST Delhi North Commissionerate exercised his powers for according authorization to conduct search and seizure, at RJT’s premises, even though the jurisdictional ingredients were absent. The r...

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HC accepts Plea against Denial of ITC to recipient for fault of supplier

Federation of Indian Small Scale Battery Associations (Regd.) and Anr. Vs Union of India and ORS. (Delhi High Court)

Federation of Indian Small Scale Battery Associations (Regd.) and Anr. Vs Union of India and ORS. (Delhi High Court) Here the main question to answer by the court is whether it can be permitted to deny ITC to recipient for the fault of supplier? Via this petition, challenge has been laid to the constitutional vires […]...

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Extraordinary Writ Jurisdiction cannot be invoked in case of Fake ITC & Bills

M/S. Ajanta Industries Vs Commissioner of Central Goods and Services Tax and Anr. (Delhi High Court)

M/s. Ajanta Industries Vs Commissioner of Central Goods and Services Tax and Anr. (Delhi High Court) It is settled law that a petitioner who files a petition invoking the extra ordinary writ jurisdiction has to come to Court with clean hand. Further, a petitioner who seeks equity must do equity. In commercial/appellate jurisdiction, a Cou...

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GST demand reduced from 11 crore to 18 Lakh: HC caution GST officer

Associated Power Structures Pvt. Ltd. Vs The State of Bihar (Patna High Court)

Associated Power Structures Pvt. Ltd. Vs State of Bihar (Patna High Court) Well, the stand taken by the officer is quite fair, but we only fail to understand as to why the officer did not apply his mind at the time of passing of the impugned order. It is only when this Court pointed out […]...

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ITC refund cannot be rejected without affording Opportunity of hearing

Tvl. Naggaraj Anooradha Vs State Tax Officer (Circle) (Madras High Court)

In fact, there is a column available for reasons on the basis of which the claim has been either accepted or rejected. However, this column in the impugned order is conspicuously blank and no reasons have been adduced for the rejection of the request. Bearing in mind the violation of principles of natural justice, the impugned order of re...

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No service tax on amount paid to employees deployed from a company outside India

Imasen Manufacturing India Private Limited Vs. Assistant Commissioner (Commissioner Appeals, CGST, Jaipur): Order in Appeal No. 202(SM)ST/JPR/2021

Under the GST regime services of employee to employer is considered as neither supply of goods nor supply of services as per the Schedule III of the Central Goods and Services Tax Act, 2017...

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Delhi HC directed to hold final order w.r.t. reopening of old assessments of pre-GST period

Tuli Motors & Anr Vs Union of India & ORS. (Delhi High Court)

The Hon’ble High Court, Delhi directed that proceedings pursuant to the SCN and Impugned summons shall continue but the final orders shall not be given effect to till disposal of the writ petition. Listed the case on August 9, 2020 for next hearing....

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