Category Archives: GST Judgments

GSTR 3B late Fees recovery stayed by interim order of HC

By | September 2, 2019

Video Explanation of Stay on GSTR 3B Late Fees HIGH COURT OF GUJARAT Aap & Co v. Union of India. J.B. PARDIWALA AND A.C. RAO, JJ. R/SPECIAL CIVIL APPLICATION NO. 14624 OF 2019 AUGUST  28, 2019 Avinash Poddar and Ms. Vaibhavi Parikh for the Appellant. for the Petitioner. ORDER J.B.Pardiwala – This writ application has been preferred by in all thirty one writ… Read More »

Accumulated ITC lying unutilized will no lapse on account of inverted duty structure : High Court

By | August 3, 2019

HIGH COURT OF GUJARAT Shabnam Petrofils (P.) Ltd. v. Union of India J.B. PARDIWALA AND A.C. RAO, JJ. R/SPECIAL CIVIL APPLICATION NOS. 16213, 20626 OF 2018 JULY  17, 2019 R.C. Jani for the Petitioner. Devang Vyas for the Respondent. ORDER   A.C. Rao, J. – As common question of law arise in both these petition and as in both these petitions,… Read More »

No ITC on capitalization of building materials : AAR

By | June 27, 2019

AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN Rambagh Palace Hotels (P.) Ltd., In re J.P. MEENA AND HEMANT JAIN, MEMBER ADVANCE RULING NO. RAJ/AAR/2019-20/05 APRIL  30, 2019 Sanjeev Agarwal, AR for the Applicant. ORDER   Note : Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the appellate Authority for Advance Ruling constituted under… Read More »

Release detained goods & vehicle where tax and penalty deposited under protest : HC

By | June 18, 2019

HIGH COURT OF GUJARAT Vasu Corporation v. State of Gujarat HARSHA DEVANI AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 3395 OF 2019 MAY  2, 2019 Uchit N. Sheth for the Appellant. Soaham Joshi, Asstt. Govt. Pleader for the Respondent. JUDGMENT   Harsha Devani, J. – Mr. Uchit Sheth, learned advocate for the petitioner has, inter alia, submitted that upon the… Read More »

GST Exemption to Services of resectioning of river provided to Irrigation & Waterways Directorate : AAR

By | June 13, 2019

AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Arihant Dredging Developers (P.) Ltd., In re SYDNEY D’SILVA AND PARTHASARATHI DEY MEMBER CASE NUMBER 16 OF 2019 ORDER NUMBER 04/WBAAR/2019-20 JUNE  10, 2019 Sumit Nishania, CA for the Applicant. RULING 1. Admissibility of the application 1.1 The Irrigation and Waterways Directorate, Govt. of West Bengal (hereinafter the recipient), has awarded the Applicant a contract… Read More »