The issue under consideration is to seeking permission to electronically upload form TRAN-I in order to avail credit of excess VAT reflected in Returns, as due to technical glitches on the GST Portal, the petitioner could not file Form TRAN-I.
State of Kerala Vs Metro Minerals India (P) Ltd. (Kerala High Court) The transfer of property in goods whether as goods or in some other form involved in the execution of a works contract shall be deemed to have taken place in the State, if the goods are within the State at the time of […]
The Respondents are directed to permit Petitioner to upload TRAN-I on or before 30.06.2020 and in case Respondent fails to do so, the Petitioner would be at liberty to avail ITC in question in GSTR-3B of July 2020.
L&T Hydrocarbon Engineering Limited Vs State of Karnataka (Karnataka High Court) Learned Additional Government Advocate Sri.Vikram Huilgol for respondent No.2 submits that the appeal under Section 107 of Central Goods and Services Tax Act, 2017 are to be filed before the appellate authority. As such the petitioner cannot be so hurry and invoke writ remedy […]
Multiple independent residential units in same building can be treated as one residential unit for section 54F Exemption and usage of the property has to be considered in determining whether it is a residential property or a commercial property
whether the AO is correct in chargeing capital gain in the hands of assessee irrespective of the fact that the full consideration not received by the assessee?
Kerala High Court cancelled the GST registration of the Appellant since they have not deposited the payment of Central Goods and Services Tax(CGST) and also the State Goods and Services Tax (SGST) from year 2017 onwards till the date of hearing.
Shri Kamal Nayan Singhania Vs Elegant Properties (National Anti-Profiteering Authority) In this case Respondent has profiteered by an amount of Rs. 1,42,369/- during the period of investigation. Therefore, this Authority under Rule 133 (3) (a) of the CGST Rules, 2017 orders that the Respondent shall reduce the prices to be realized from the buyers of […]
Surendra Kumar Bhilawe vs. New India Assurance Company Limited (Supreme Court) The Supreme Court in the case of Surendra Kumar Bhilawe vs. The New India Assurance Company Limited in Civil Appeal no 2632 of 2020 decided recently on 18 June 2020 has held that the person in whose name the motor vehicle stands registered would […]
Passengers travelling in vehicle cannot be held responsible for contributory negligence of the driver of the vehicle and claim cannot be reduced on the same ground. Rajendra Singh and Ors (Appelant) Vs. National Insurance Company Limited and Ors (Supreme Court)
