2 goods and services tax

goods and services tax judiciary-2

HC rejects pre-arrest bail – Production of fraudulent documents & NOC while obtaining GST registration

Bal Mukund Vaishnav Vs State of Maharashtra (Bombay High Court)

Bal Mukund Vaishnav Vs State of Maharashtra (Bombay High Court) The allegation in the present case is not merely that the applicant has evaded payment of tax or falsified financial records or produce fake accounts or furnished any false information with an intention to evade payment of tax. The allegation is that the applicant has produc...

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Penalty on ITC on bogus tax invoices: HC set-aside order passed

Hind Aluminium Company Vs Assistant Commissioner (ST) Hosur (North - I) Assessment Circle (Madras High Court)

Penalty for claiming input tax credit based on bogus tax invoices / debit notes - On a prima facie consideration, the show cause notice sent to the petitioner by the respondents is also bald and cryptic and the exact details of the violations committed by the petitioner have not been disclosed in the said show cause notice....

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41 Minute delay in delivery- E-Way bill expired – Tax penalty imposed –  HC Set-aside

Karan Singh Vs State of West Bengal & Ors. (Calcutta High Court)

Karan Singh Vs State of West Bengal & Ors. (Calcutta High Court) In the instant case, the consignment (GSV) transported from Pune, Maharashtra to Malli Bazar, Darjeeling. There was delay of only 41 minutes in delivering the consignment. The petitioner has made out a ground that the destination, Malli Bazar in Darjeeling is situated at...

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Alternative remedy against order not applicable when SCN is issued in violation of principles of natural justice

Santosh Kumar Roy Vs State of Jharkhand & Ors. (Jharkhand High Court)

Held that, stating specific charges in the SCN is part of due procedure and fair play in action which are essential requirements of rule of law and has its genesis in Article 14 of the Constitution of India and since the principles of natural justice is not complied with, the ground of alternative remedy is not acceptable. Remanded back t...

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GST: Karnataka AAR allows withdrawal of application by TE Connectivity Services India Pvt. Ltd.

In re TE Connectivity Services India Pvt. Ltd. (GST AAR Karnataka)

Whether subsidized deduction made from employees availing transportation or canteen services within office is supply under Section 7 of CGST Act...

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GST on subsidised transportation and canteen services to employees – AAR allows withdrawal of application

In re TE Connectivity India Pvt. Ltd. (GST AAR Karnataka)

Whether the subsidised deduction made by the Applicant from the employees who are availing transportation services and / or canteen services within the factory would be considered as a 'supply' by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Karnataka Goods and Service Tax Act, 2017....

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HC cannot condone delay in GST appeal if filed beyond maximum stipulated time limit

Hemasri Enterprises Vs Appellate Authority / Deputy Commissioner (ST) (FAC) GST-Appeal (Madras High Court)

High Court while exercising powers under Article 226 of Constitution of India, does not have power to condone delay when statutory appeal filed under section 107 of GST Act is beyond maximum time limit stipulated ...

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GST Appeal: There cannot be any condonation beyond the cap or belated period

Ramanujan Venkatesan Vs Joint Commissioner (Appeals- II) (Madras High Court)

Ramanujan Venkatesan Vs Joint Commissioner (Appeals- II) (Madras High Court) In this case date of communication to  writ petitioner qua the GST Registration cancellation order is 08.03.2022. Three months therefrom elapsed on 08.06.2022 i.e., the prescribed period qua Section 107 of CG&ST Act elapsed on 08.06.2022. Condonable period o...

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ITC on trading of meat products & packed cold cuts spices & masala powder

In Re Meat Mart Unit of the New Bangalore Ham Shop (GST AAR Karnataka)

In re Meat Mart Unit of the New Bangalore Ham Shop (GST AAR Karnataka) The applicant has stated that they are trading in fresh and semi processed meat products like chicken, mutton, fish, pork and all type of packed cold cuts spices and masala powder etc. They are trading in both taxable and exempted goods. […]...

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GST on pre-packaged and labeled jaggery

In Re Prakash and Company (GST AAR Karnataka)

All types of jaggery, pre-packaged and labeled are covered under S. No. 91A of Notification No. 1/2017 Central Tax (Rate) dated: 28.06.2017 as amended vide Notification No. 6/2022-Central Tax (Rate) dated 13-07-2022...

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