Punjab HC refuses to grant Bail in the case where petitioner was alleged to create fake invoices in order to avail the benefits under Input Tax Credit (ITC). Sanjay Dhingra Vs DG GSTI (Punjab and Haryana High Court)
In re Uttar Pradesh Power Transmission Corpo. Ltd (GST AAAR Uttar Pradesh) i. Whether the Deposit Work undertaken by Appellant is an integral part of supply of services of transmission or distribution of electricity? ii. Whether the Deposit Work undertaken by Appellant is ancillary to the principal supply of transmission or distribution of electricity? iii. […]
On Appeal High Court held that no GST is leviable under the Integrated Goods and Services Tax Act, 2007, on the ocean freight for the services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the customs station of clearance in India and the levy and collection of tax of such ocean freight under the impugned Notification Notification No.8 of 2017 – Integrated Tax (Rate) dated 28th June 2017 and Notification No. 10 of 2017 – Integrated Tax (Rate) dated 28th June 2017 is not permissible in law.
Disallowance of interest paid to persons who furnished Form 15 G and Form 15 H should not be made u/s 40a(ia) for non deduction of TDS as the requirement of filing of Form 15G and 15H with the prescribed authority viz., CIT was only procedural and that could not result in a disallowance u/s 40a(ia).
Manambur Service Co-Operative Bank Limited Vs ITO (Kerala High Court) HC states that the rectification applications will be taken up for consideration by respondent without much delay, and affording reasonable opportunity of being heard to the petitioner through authorised representative/counsel, if any, may pass orders thereon without much delay preferably within a period of 4 […]
Maharasthra Seamless Limited Vs Padmanabhan Venkatesh & Ors. (Supreme Court) No Provision in IBC, 2016 which mandated that That Resolution Plan Should Match Liquidation Value No provision in Insolvency and Bankruptcy Code, 2016 or Regulations has been brought to our notice under which the bid of any Resolution Applicant has to match liquidation value arrived […]
Suresh Anuradha Vs CIT (Madras High Court) In the given case, the second respondent has demanded the petitioner to pay a sum equivalent to 20% of levied tax on or before 17.01.2020 for entertaining the appeal and stay petition under Section 220(6) of Income Tax Act 1961. Earlier, an assessment order was passed on 11.12.2009 […]
The same issue has been dealt by the Honble Gujarat High Court in the case of Federation of Surat Textile Traders Association vs. UOI [2017 (52) STR 478 (Gujarat)] and in the case of Calcutta Club Limited (supra) wherein it has been held that the services provided by the assessee to its members is not liable to pay service tax.
On perusal of the provision of section 97(2), we find that the question on the determination of place of supply has not been covered in the above set of questions, on which advance ruling can be given. Therefore, we do not have jurisdiction to pass any ruling on such questions which involve the determination of the place of supply of goods or services or both.
A clear distinction needs to be drawn between goods given as ‘gift’ and those provided /supplied as a part of CSR activities. While the former is voluntary and occasional, the later is obligatory and regular in nature. CSR expenses incurred by the applicant have been mandated under the Companies Act, 2013. It is the applicant’s obligation to incur such expenses in order to be in compliant with the law. Since CSR expenses are not incurred voluntarily, accordingly, we are of the opinion that they do not qualify as ‘gifts’ and therefore its credit is not restricted under Section 17(5) of the CGST Act, 2017.
