Daily Archives: February 10, 2019

Property is acquired when allotment letter is issued for section 54/54F: HC

By | February 10, 2019

  HIGH COURT OF BOMBAY Principal Commissioner of Income-tax v. Vembu Vaidyanathan AKIL KURESHI AND M. S. SANKLECHA, JJ. IT APPEAL NO. 1459 OF 2016 JANUARY  22, 2019  Sham Walve for the Appellant. Dr. K. Shivram, Sr. Counsel and Rahul Hakani for the Respondent. JUDGMENT P.C.- This appeal is filed by the revenue to challenge the judgment of Income Tax Appellate Tribunal. We… Read More »

GST ITC can be used for making payment of taxes under old laws : CESTAT

By | February 10, 2019

Tax that GST Credit can be utilized for making payment of taxes and deposits under erst while laws (i.e Service Tax , Excise Etc.) CESTAT Bangalore has ordered in matter of M/s. Dell International Services India Pvt. Ltd. v/s Commissioner of Central ST/21529/2018-DB Interim Order No.: 105 / 2018 Date of Hearing: 13/12/2018 The Extract… Read More »

Indefinitely Sealing of business premises under GST is illegal : HC

By | February 10, 2019

HIGH COURT OF DELHI Napin Impex (P.) Ltd. v. Commissioner of DGST, Delhi S. RAVINDRA BHAT AND A.K. CHAWLA, JJ. W.P. (C) NO. 10287 OF 2018 SEPTEMBER  28, 2018  Surendra Kumar and A.K. Babbar, Advs. for the Petitioner. Gautam Narayan, ASC, GNCTD for the Respondent. ORDER 1. Issue notice to the respondents. 2. Mr. Gautam Narayan, Additional Standing Counsel accepts notice on behalf of… Read More »

GST Demand should not be recovered if stay application filed in Appeal : HC

By | February 10, 2019

HIGH COURT OF KERALA Hotel Harisree, Kilikolloor v. Assistant Commissioner (Assessment) DAMA SESHADRI NAIDU, J. W.P. (C) NO. 37273 OF 2018 NOVEMBER  16, 2018  Bobby John, Adv. for the Petitioner. Smt. M.M. Jasmine, GP for the Respondent. JUDGMENT 1. The petitioner, a registered dealer under the KGST Act on the rolls of the 1st respondent, questioned the Ext. P1 assessment… Read More »

No GST Exemption to supply of goods to Duty-Free Shops (DFSs) at international Airports in India : High Court

By | February 10, 2019

HIGH COURT OF MADHYA PRADESH Vasu Clothing (P.) Ltd. v. Union of IndiaS.C. SHARMA AND VIRENDER SINGH, JJ. WRIT PETITION NO. 17999 OF 2018 DECEMBER  17, 2018  Vikram Nankani, Sr. Standing Counsel, Raktim Gogoi, Alok Barthwal, Kartikeya Singh and Varun Saluja, Ld. Counsel for the Petitioner. Prasanna Prasad, Ld. Counsel for the Respondent. ORDER 1. The petitioner before this Court is a Private Limited Company incorporated… Read More »

Para 4 (1) of GST Circular 34/8/2018-GST is ultra vires the CGST Act : Gujarat HC

By | February 10, 2019

Paragraph 4 (1) of the impugned circular No.34/8/2018-GST dated 1.3.2018 to the extent the same reads as under is hereby struck down as being ultra vires the provisions of section 8 of the Central Goods and Services Tax Act, 2017 as well as Notification No.12/2017- CT (R ) serial No.25: Refer : GST Composite Supply… Read More »