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Judiciary

GST on Security Excise Adhesive Labels

August 18, 2020 5190 Views 0 comment Print

In re Marketing Communication & Advertising Ltd. (GST AAR Karnatka) The applicant have sought advance ruling  in relation to supply by applicant to various distilleries and sought ruling on correct classification of Security Excise Adhesive Labels i.e., HSN Code applicable and The rate of tax applicable on supply of Security Excise Adhesive Labels. We observe […]

Person liable to pay consideration for supply of services is ‘Recipient’ of such supply

August 18, 2020 16074 Views 0 comment Print

In re Rajesh Rama Varma (GST AAAR Tamilnadu) Appellant has been contracted by M/s Doyen Systems Private Ltd to provide professional and consultancy services to be carried out through them and that, he had rendered software support services to the client of M/s Doyen Systems Private Ltd, IRM in the United States of America and […]

RTI Seeking Details of Minutes of Meeting of GSTN – HC refers matter back to CIC

August 18, 2020 9564 Views 0 comment Print

The issue under consideration is whether RTI application seeking disclosure of Minutes of the Board Meeting & resolutions of Goods & Service Tax Network (GSTN) by information commissioner will be sustain in law?

SC Refuses to transfer Money from PM CARES Fund to NDRF

August 18, 2020 831 Views 0 comment Print

The issue under consideration is whether the Supreme court will grant permission for transferring the money collected in PM Cares fund to the National Disaster Relief Fund?

Competent authority can order provisional release of goods, pending confiscation proceedings: HC

August 18, 2020 1128 Views 0 comment Print

Pending the confiscation proceedings, if the writ applicants file an application under Section 67(6) of the Act for provisional release of the goods and the vehicle, if any, then the competent authority shall look into the same at the earliest and pass an appropriate order on such application within a period of fifteen days from the date of receipt of such application.

Bogus GST ITC- HC rejects bail to prevent Tampering of Evidence

August 18, 2020 2067 Views 0 comment Print

Mr. Ashok Kumar Vs Commissioner CGST & Central Excise (Bombay High Court) Taking into consideration, the facts of the case, though the officers under the CGST Act, cannot seek custody of the arrested persons for completing the investigation, respondent’s contention that applicant’s detention in custody is necessary to prevent him from causing the evidence of […]

Gujarat HC quashes VAT order passed due to Procedural Lapses

August 18, 2020 4248 Views 0 comment Print

Vivaa Tradecom Pvt. Ltd. Vs State of Gujarat (Gujarat High Court) The Gujarat High Court quashed the order and the demand notice passed by the respondent authority because of the procedural lapses and remitting the matter back to the respondent authority for fresh hearing. The first writ applicant, M/s Viva Tradecom Pvt. Ltd is a […]

CCI dismisses Plea Alleging Dominant Position abuse by Whatsapp & Facebook

August 18, 2020 1989 Views 0 comment Print

Harshita Chawla Vs. WhatsApp Inc. & Facebook Inc. (Competition Commission of India) As regards the allegation of leveraging, the Commission does not agree with the Informant for reasons cited supra while dealing with the allegation under Section 4(2)(d) of the Act. The Informant has contended that WhatsApp will leverage its dominance in the upstream market […]

Order passed by Ignoring Cross Examination Request is unlawful

August 17, 2020 1629 Views 0 comment Print

The issue under consideration is whether the order passed by AO by denying the cross examination request of custom banker as well as bank officials is justified in law?

HC Restrain CG to Appoint Lawyers as Technical members to GSTAT

August 17, 2020 855 Views 0 comment Print

High Court restricted the Central Government from appointing technical members to the Goods and Services Tax Appellate Tribunals (GSTAT) until further orders.

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