Goods and Services Tax judiciary-2

Relief to taxpayers by Rajathan High Court from late fees and penalty on account of technical glitches on GSTN portal

Rajasthan Tax Consultants Association Vs. Union Of India And Ors (Rajasthan High Court)

माननीय राजस्थान उच्च न्यायालय की डिवीज़न बेंच के न्यायाधीशगण जस्टिस श्री के. एस झवेरी व जस्टिस श्री विजय कुमार व्यास द्वारा Rajasthan Tax C...

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GSTN system is not working upto level & needs correction: Rajasthan HC

Rajasthan Tax Consultants Association Vs. Union Of India And Ors (Rajasthan High Court)

Looking to the averments which are made in the petition and the reply which has been filed, it appears that the system is not working upto the level and the same is required to be corrected & updated to meet requirements....

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Release Seized Goods on payment of 50% of demand as per GST: Kerala HC

Tne Commercial Tax Officer Vs Intelligence Inspector (kerala High Court at Eranakulam)

The respondent herein, a dealer registered under the KVAT Act and migrated to CGST Act, had purchased a consignment of plywoods from a manufacturer at Perumbavoor, and was transporting the same. The goods were detained by the appellants and Ext.P5 notice under Section 129(3) of the Central/State Goods and Services Tax Act, 2017 was issued...

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HC allows Import without IGST payment against Advance Authorization

Narendra Plastic Private Limited Vs Union of India & Ors. (Delhi High Court)

Delhi High Court on appeal by Narendra Plastic Private Limited  directed as under: (i) The Petitioner will be permitted to clear the consignments of imports constituting inputs for the fulfilment of its export orders placed on it prior to 1st July 2017 without any additional levies, and subject to the quantity and value as specified [&he...

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Sales Tax applicable on Divisible Sales Component in Works Contract: SC

M/s. India Hume Pipe Co. Ltd Vs State of Rajasthan and Ors. (Supreme Court of India)

All these appeals are filed by the same appellant, namely, M/s. India Hume Pipe Co. Ltd. (hereinafter referred to as the assessee). The singular issue that arises is also identical in all these appeals. The only reason for filing number of appeals is that the said issue pertains to different Assessment Years....

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GST: Delhi HC grants interim relief to Gold Dore Bar Importers

Kundan Care Products Limited Vs Union of India & ANR. (Delhi High Court)

Rule 44 A is challenged as being ultra vires Section 140 of the CGST Act as well as the rule making powers under Section 164 thereof. It is contended that the impugned Notification is in grossly discriminatory and unreasonable and has imposed the restrictions which are applicable only to imported gold dore bars...

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Constitutional Validity of GST Compensation Cess- HC Admits Plea

Mohit Minerals Pvt. Ltd. Vs Union Of India & Anr. (Delhi High Court)

The challenge in this petition is to the constitutional validity of the Goods and Services Tax (Compensation to States) Act, 2017 ('Act'). The context in which the challenge is laid is that the Petitioner is a trader of imported and Indian coal having its operation in various parts of the country. Prior to the impugned Act, under the Fina...

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HC directs to issue GST ID/ pass word & registration certificate correctly

M/s Modern Pipe Industries Vs. State Of U.P. (Allahabad High Court)

The short grievance in this petition is under the GST the petitioner has been registered as sole proprietor in place of a partnership firm. In the short counter affidavit filed on behalf of respondents no. 1 to 4 in paragraph 11 it has been stated that the Joint commissioner (IT) in the office of the […]...

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VAT on terminalling services provided to BPCL when Service Tax already been paid

SHV Energy Private Limited Vs The State of Tamil Nadu (Madras High Court)

The petitioner's first and foremost contention is that the same transaction cannot be taxed under the Finance Act for service tax and VAT. Further, it is contended that there is no transfer of right to use the goods and the contract between the petitioner and the BPCL is a non-exclusive contract and the installation and facility is used b...

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Legal Services continued to be governed by reverse charge mechanism in GST: Delhi HC

J K Mittal & Company Vs. Union Of India & Ors. (Delhi High Court)

On Further hearing in the case of J K Mittal & Company Vs. Union Of India & Ors. on 18th July 2017, Delhi High Court has held that till further orders, all legal services provided by advocates, law firms of advocates, or LLPs of advocates will be continued to be governed by the reverse charge […]...

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