Madhya Pradesh HC

Specific info of bogus share application money cannot be treated as mere suspicion

M/s Etiam Emedia Limited Vs ITO (Madhya Pradesh High Court)

M/s Etiam Emedia Limited Vs ITO (Madhya Pradesh High Court) Conclusion:  Reopening of assessment was justified as there was specific information available with the authorities that assessee was a dummy concern used to route unaccounted money by way of bogus share application money. It was not a case of mere suspicion, it was a case, whe...

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No GST exemption on supply to Duty-Free Shops at International Airports in India

M/s. Vasu Clothing Private Limited Vs Union of India and Others (Madhay Pradesh High Court)

As the supply to a DFS by an Indian supplier is not to 'a place outside India', therefore, such supplies do not qualify as 'export of goods' under GST. Consequently, such supplies cannot be made without payment of duty by furnishing a bond/letter of undertaking (LUT) under rule 96-A of the CGST Rules, 2017. ...

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Sanction for reassessment by JC in a mechanical manner is invalid

CIT, Jabalpur Vs M/s S. Goyanka Lime and Chemicals Ltd. (Madhya Pradesh HC)

In this case Joint Commissioner had acted mechanically in order to discharge his statutory obligation properly in the matter of recording sanction as he merely wrote on the format Yes, I am satisfied which indicated as if he was to sign only on the dotted line, whereas satisfaction has to be with objectivity on objective material. Thus, r...

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18% GST payable on Construction of residential flats for MPPGCL

In re M/s. Shreeji Infrastructure India P. Ltd. (GST AAR Madhya Prdesh)

The activity in question definitely does not have any relation to the principal work of power generation entrusted by the state government to MPPGCL, and therefore the works contract service of construction of residential quarters would attract GST @18% (9% CGST + 9% SGST) in terms of Notification No.11/2017-CT Rate dtd.28.06.2017 and cor...

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State GST Officers can Inspect, Search & Seize Goods under IGST Act

Advantage India Logistics Private Limited Vs The Union of India and others (Madhya Pradesh HC)

Advantage India Logistics Private Limited Vs Union of India (Madhya Pradesh HC) On due of the provisions of Section 4 of the IGST Act, we are of the view that officers appointed under the MPGST Act are authorized to be proper officers for the purpose of IGST and, therefore, the contention of the petitioner that […]...

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Clarify on refund of GST to duty free shops on goods / Services supplied by Indian supplier: HC

Shri R. Gogoi and Shri Alok Barthwal Vs Shri Prasanna Prasad ( Madhya Pradesh High Court)

A two-judge bench of the Madhya Pradesh High Court has asked the Central Board of Indirect Taxes and Customs (CBIC) to issue a clarification regarding the leviability of the Goods and Services Tax (GST) on the goods supplied through the duty-free shops in the International Airports in India....

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GST on Free IPL Tickets: HC dismisses PIL filed on the basis of News Reports

Digvijay Singh Bhandari Vs. Shri Nishant Warwade & Others (Madhya Pradesh HC)

Digvijay Singh Bhandari Vs. Shri Nishant Warwade & Others (Madhya Pradesh HC) The entire petition is based on the newspaper published in the local newspaper about distribution of free IPL match passes worth of Rs.60.00 lac to Collector. No other material has been produced in the present petition in support of the allegations. HC held ...

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GST: HC directs MP Govt to Remove Check posts

Vijay Kuamr Nagpal Vs. Union Of India (Madhya Pradesh High Court)

The sole contention of the learned Senior Counsel for the petitioner is that after issuance of the notification, all the check posts have to be removed as GST regime has been introduced and, therefore, they cannot restrict or obstruct any of the vehicle from asking them to pay tax on the check posts except the GST....

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Penalty for Failure to file Part-B of E-way Bill is valid: HC

M/s Gati Kintetsu Express Pvt. Ltd. Vs Commissioner, Commercial Tax of MP & others (Madhya Pradesh High Court)

M/s Gati Kintetsu Express Pvt. Ltd. Vs Commissioner, Commercial Tax of MP & others (Madhya Pradesh High Court) In the present case, the distance was more than 1200-1300 kilometers and it is mandatory for the petitioner to file the Part-B of the e-way bill giving all the details including the vehicle number before the goods […]...

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Approach GST IT Grievance Redressal Committee to resolve issues in revising of GST TRAN 1: HC

Jk Tyre and Industries Ltd Vs Goods and service Tax Council (Madhya Pradesh High Court)

Hon'ble Court may kindly be pleased to direct the respondents to reopen the portal immediately enabling the Petitioner Company to revises the filed FORM TRAN-1, so that the Electronic Credit Ledger is updated with the revised input credit....

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