Goods and Services Tax judiciary-2

HC explains Parallel enquiries on same GST issues by State & CGST authorities

RCI Industries And Technologies Ltd Vs Commissioner DGST Delhi & Ors. (Delhi High Court)

RCI Industries And Technologies Ltd Vs Commissioner DGST Delhi & Ors. (Delhi High Court) If an officer of the Central GST initiates intelligence- based enforcement action against a taxpayer administratively assigned to State GST, the officers of the former would not transfer the said case to their counterparts in the latter department...

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SC directs Bombay HC to hear issue of short tenure of 2 years for Members of Sales Tax Tribunal

Tax Bar Association Pune Vs The State of Maharashtra & Anr. (Supreme Court)

Supreme Court has directed that the Tax Bar Association v State of Maharashtra pending in the Bombay High Court which challenges the very short tenure of 2 years for Members of Sales Tax Tribunal should be heard finally on 22.2.2021. This is in view of desperate situation of vacancies in the Tribunal....

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GST: Power to attach Bank Account cannot be used in absence of statutory precondition

Proex Fashion Private Limited Vs Government of India (Delhi High Court)

Power to attach the bank account must therefore be exercised only in strict compliance with the statutory power, and could not be extended to cover situations which were not expressly contemplated by the section. Absent the statutory precondition for exercise of the power of attachment, any order under Section 83 was wholly illegal and un...

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CGST Rule 36(4) notice issued by Hon’ble Gujarat High Court

Surat Mercantile Association Vs Union of India (Gujarat High Court)

Rule 36(4) of the Central GST Rules and Gujarat and GST Rules, 2017 restricts Input tax credit to be availed by the buyer of goods or services in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers in GSTR-1 return, to 5% of ‘eligible credit’ available in […]...

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GST: Stop mechanical & Casual bank account attachment: HC

Vinodkumar Murlidhar Chechani Proprietor of M/S Chechani Trading Co. Vs State of Gujarat & 1 Other (Gujarat High Court)

We have noticed over a period of time that in each and every matter in which proceedings under Section 67 of the Act are initiated, an order of provisional attachment of the bank accounts under Section 83 of the Act would follow....

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GST on catering, banquet facilities & combination by hotel having all rooms below Rs. 7500

In re Jewel Classic Hotels Pvt. Ltd. (GST AAR Haryana)

In re Jewel Classic Hotels Pvt. Ltd. (GST AAR Haryana) 1. Whether catering of food, banquet facilities and combination of both (as per requirement of the customer) in self-owned marriage and party halls by Hotel Jewels (having all rooms below Rs. 7,500/-), Kunjpura Road, Karnal (A unit of Jewel Classic Hotels Pvt Ltd) is covered […...

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Advance Ruling application rejected for non-appearance of applicant

In re Sachdeva Colleges Ltd. (GST AAR Haryana)

In re Sachdeva Colleges Ltd. (GST AAR Haryana) In order to decide the admissibility of the application, the applicant was called upon to appear before this Authority on 09.01.2020 vide memo no. 02 dated 06.01.2020, but none appeared on behalf of the applicant. Thereafter, notice of appearance was sent for 28.01.2020 vide memo no. 13 [&hel...

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No ITC on distribution of sweets, dry fruits etc for business promotion

In re Musashi Auto Parts Pvt. Ltd. (AAR GST Haryana)

In re Musashi Auto Parts Pvt. Ltd. (AAR GST Haryana) The purchase and distribution of sweets, dry fruits, coins or silver items for the purpose of business promotion cannot be termed as an activity carried out in the course or furtherance of business by any stretch of imagination. Section 17(5)(h) expressly bars input tax credit […...

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Advance ruling application rejected on failure of applicant to frame question

In re Jewel Classic Hotels Pvt. Ltd. (GST AAR Haryana)

In re Jewel Classic Hotels Pvt. Ltd. (GST AAR Haryana) The applicant has preferred the application for seeking advance ruling on various issues but it has failed to frame any question. Instead of posing any question before the authority, the applicant has given a description of the activities undertaken by it. The applicant was also [&hel...

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AAR explains method of distribution of ITC from HO to BO

In re Tata Sia Airlines Limited (GST AAR Haryana)

In re Tata Sia Airlines Limited (GST AAR Haryana) Now, to decide the method of distribution of input tax credit from HO to BO, it is pertinent to discuss the relevant provisions regarding ‘input service distributor’. The term ‘input service distributor’ is defined under section 2(61) of the CGST Act, as under: R...

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