GST judiciary-2

No detention of goods & vehicle on value of goods being less than MRP

K.P. Sugandh Ltd. Vs State Of Chhattisgarh Through Secretary (Chhattisgarh High Court)

K.P. Sugandh Ltd. Vs State Of Chhattisgarh Through Secretary (Chhattisgarh High Court) Merely because the manufacturer sells his products to its customer or dealer at a price lower than the MRP, as such cannot be a ground on which the product or the vehicle could be seized or detained. If at all if this, according […]...

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GST Advance ruling application submitted without fees payment allowed to be withdrawn

In re Healersark Resources Private Limited (GST AAR Tamilnadu)

In re Healersark Resources Private Limited (GST AAR Tamilnadu) In the case at hand, we find that the applicant has submitted the form without the proper payment as required under the above rule and when asked to clarify, has requested for withdrawal of the application. As the application cannot be admitted, the request for withdrawal of ...

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‘Track assembly’ is an accessory to Motor vehicle – 28% GST Payable

In Re Daebu Automotive Seat India Private Limited (GST AAR Tamilnadu)

In Re Daebu Automotive Seat India Private Limited (GST AAR Tamilnadu) The product ‘Track Assembly’ manufactured and supplied by M/s. Daebu Automotive India Private Limited, is classifiable under CTH 8708 of the First Schedule to the  Customs Tariff Act, 1975 as applicable to GST as per Explanation (iii) to Notification 1/2017...

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AAR allowed applicant to withdraw application filed with incorrect information

In re Security And Intelligence Services (India)LTD (GST AAR Tamilnadu)

In re Security And Intelligence Services (India)LTD (GST AAR Tamilnadu) In the case at hand, the applicant vide their application has stated that they provide security service to IIT Madras and when the documents related to the supply for which ruling is sought was called for, the applicant has stated that by mistake they had […]...

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HC grants Bail to Former GST Official in Disproportionate assets case

B. Sreenivasa Gandhi Vs Inspector of Police (Telangana High Court)

B. Sreenivasa Gandhi Vs Inspector of Police (Telangana High Court) This Criminal Petition, under Sections 437 and 439 of the Code of Criminal Procedure, 1,973, is filed by the petitioner/A-1 seeking to grant bail to him in connection with F.I.R.No.RC 10 (A)/201,9, dated 08.09.2019 of C.B.I., A.C.B., Hyderabad, which was registered agains...

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Allowed refund of IGST paid on ocean freight beyond limitation period prescribed under GST Law

Comsol Energy private Limited Vs State of Gujarat (Gujarat High Court)

HC allowed the refund claim of Integrated Goods and Service Tax (IGST) paid on ocean freight under the reverse charge mechanism (RCM) beyond the statutory time limit prescribed under Section 54 of the Central Good and Service Tax Act, 2017...

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Bail Once Granted cannot be Cancelled in Mechanical Manner

Central Goods and Service Tax Delhi East Vs Sh. Naval Kumar & Ors. (Delhi High Court)

Central Goods and Service Tax Delhi East Vs Sh. Naval Kumar & Ors. (Delhi High Court) Allegation 1. M/s Milkfood Limited is at the center of this network and has availed huge ITC from firms that have been proved to be fictitious and non-existent during the investigation carried out by the petitioner. 2. It is […]...

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Constitutionality of section 13(8)(b) of IGST Act, 2017 | Bombay HC

Dharmendra M. Jani Vs Union of India And Others (Bombay High Court)

Dharmendra M. Jani Vs Union of India And Others (Bombay High Court) GST – Constitutionality of section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 – While as per the opinion of Justice Ujjal Bhuyan the provision of section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 related to Itermediary Servic...

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GST on Various Services provided by Tiruppur City Municipality

In re Tiruppur City Municipal Corporation (GST AAR Tamilnadu)

In re Tiruppur City Municipal Corporation (GST AAR Tamilnadu) Q.1. Advance ruling is required in respect of Sl No 1 to 5, 7 to 9, as to whether the services rendered by us directly are covered under Twelfth Schedule to Article 243W of the Constitution and /or exempted under the Notfn. No mentioned against each Sl […]...

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AAR explains GST on Various services provided by Municipality

In re Erode City Municipal Corporation (GST AAR Tamilnadu)

In re Erode City Municipal Corporation (GST AAR Tamilnadu) Q1. Advance ruling is required in respect of Sl No 1 to 6, 8,9 & 13 whether the services rendered by us directly are covered under Twelfth Schedule to Article 243W of the Constitution and / or exempted under the Notfn. No mentioned against each SI […]...

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