Goods and Services Tax judiciary-2

Levy under Rajasthan APMC Act not abolished after GST rollout: High court

Imarti Lakdi Vyapari Sansthan Vs State Of Rajasthan & Anr. (Rajasthan High Court – Jodhpur)

Imarti Lakdi Vyapari Sansthan, Jodhpur Vs State Of Rajasthan (Rajasthan High Court – Jodhpur) Rajasthan High Court has held that the levy under section 17 of the Rajasthan Agriculture Produce Marketing Act, 1961 is a ‘ Fee ’ and not a cess and therefore, the same is not abolished after the rollout of GST. The […]...

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Payment of Interest on delayed GST Refunds; HC directs to file representation to Adjudicating Authority

https://taxguru.in/wp-content/uploads/2018/11/Apar-Industries-Limited-Vs.-UOI-Bombay-High-Court.pdf

 Apar Industries Limited Vs. UOI (Bombay High Court) Writ Petition was filed by the Petitioner being aggrieved by the non-payment of interest on the amount of Rs.5.52 crores of refund already granted as well as refund of balance amount along with interest. Petitioner had filed a refund of Rs.52.97 crores along with interest thereon in ...

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Lvey of IGST in Imports under Advance Authorisation valid & Constitutional

https://taxguru.in/wp-content/uploads/2018/11/Vedanta-Limited-Vs.-Union-of-India-Madras-High-Court.pdf

M/s. Vedanta Limited Vs. Union of India (Madras High Court) Writ Petition was filed by the Petitioner seeking inter-alia that the conditions S.No. 2(c) of Notification No 79/2017-Customs dated 13th October, 2017 is inter alia arbitrary, unconstitutional and violative of Article 14 of the Constitution of India and quash the same. that para...

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HC imposes cost on AO for passing whimsical order suffering from malice-in-facts & law

M/S. Kalyani Motors Pvt Ltd Vs Deputy Commissioner of Commercial Taxes (Karnataka High Court)

M/s. Kalyani Motors Pvt Ltd Vs Deputy Commissioner of Commercial Taxes (Karnataka High Court) After hearing the learned counsels, this Court is surprised and is pained by the manner in which the authority has passed the impugned reassessment order in the second round of assessement for the period 04.0211 to March 2012 just ignoring the [&...

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Allow upload of Form GST TRAN-1 if could not be uploaded due to reasons not attributable to taxpayer: HC

Vinod G. Managing Partner National Motors Vs. UOI (Kerala High Court)

It is alleged by the petitioner that though he has attempted to upload FORM GST TRAN-1 within the time, he was not able to do so on account of some system error. The petitioner, therefore, seeks appropriate directions so as to enable him to take credit of the input tax available to him at the time of migration....

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No GST on fee for grant of license sale of liquor for human consumption

Divya Singla Vs. UOI (Punjab and Haryana High Court)

Learned counsel for respondents No.1 to 3 fairly submitted that he has received instructions to the State that in 26th meeting of GST Council held on 10.03.2018 it has been decided that no GST/Service Tax is leviable on the fee paid for grant of license sale of liquor for human consumption....

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Mistake in filing Form TRAN 1: HC allows Writ filing if GST Grievance Redressal Committee do not act on representation of taxpayer

M/s. Euro Pratik LE Vs. Union of India (Bombay High Court)

Euro Pratik LE vs UOI (Bombay High Court ) Case Summary The Petitioner is a wholesaler, importer and distributor of decorative sheets, which are used for furniture manufacturing. The petitioner was not registered under central laws in Pre-GST regime. As per section 140(3) of the Central Goods and Service Tax Act, 2017 (‘CGST Act’) r.w...

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Classification of Hybrid Amplifier for MVAT: Under Accessory of Cable T.V. or general electronic item?

The Commissioner of Sales Tax Vs M/s Khush Bhakht Electronic Engineers Pvt.Ltd. (Bombay High Court)

The Commissioner of Sales Tax Vs M/s Khush Bhakht Electronic Engineers Pvt.Ltd. (Bombay High Court) Whether on the facts and circumstances of the case and on a true and correct interpretation of schedule entries C-II-124 and C-II-126, appended to the Bombay Sales Tax Act 1959, the Tribunal was legally justified in holding the impugned pro...

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GST Registration if annual turnover from Biri manufacturing is less than 20 lakh

In re J Abdul Rawoof Khan & Brothers (GST AAR Andhra Pradesh)

In re J Abdul Rawoof Khan & Brothers (GST AAR Andhra Pradesh) Applicant is manufacturer of Biris and his annual business turnover is less than Rs.20 He does not have any inter-state outward taxable supply. He requested to clarify whether he is liable for registration under Sec.22 of CGST, SGST Acts 2017? At the time […]...

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GST on Jobwork done for imported material & re-exporting of the same

In re Synthite Industries (GST AAR Andhra Pradesh)

In re Synthite Industries (GST AAR Andhra Pradesh) The applicant has filed an application for seeking advance ruling on the process of job work i.e., importing the goods i.e., Green Tea/ black tea powders from his Principal from Germany and under taking process of “super critical fluid ” The material is being supplied by his [...

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