Category Archives: GST Judgments

GST Turnover to include Interest from Saving A/c, PPF & Loan to friends : AAR

By | July 8, 2020

AUTHORITY FOR ADVANCE RULINGS, GUJARAT Shree Sawai Manoharlal Rathi, In re SANJAY SAXENA AND MOHIT AGRAWAL, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/2020/10 APRIL  19, 2020 Hartik Vora and Sushil Kabra for the Applicant. RULING   BRIEF FACTS 1. The applicant has submitted that he is an individual having not engaged in any business. His receipts are only from savings, personal loans and advances… Read More »

File appeal not writ petition against confiscation order of goods & conveyance : HC

By | May 22, 2020

HIGH COURT OF GUJARAT Shiv Agro v. State of Gujarat J.B. PARDIWALA AND ILESH J. VORA, JJ. R/SPECIAL CIVIL APPLICATION NOS. 7046 TO 7048 OF 2020 MAY  11, 2020 D.K. Puj for the Petitioner. Ms. Manisha Lavkumar Shah and Ms. Gupta for the Respondent. ORDER J.B. Pardiwala, J. – As the issues raised in all the captioned writ applications are the same, those… Read More »

File Application for GST TRAN-1 committed errors with Nodal Officer : HC

By | May 16, 2020

File Application for GST TRAN-1 committed errors with Nodal Officer : HC HIGH COURT OF MADRAS Beauty Wares v. Assistant Commissioner of CT&CE, Coimbatore C. SARAVANAN, J. WRIT PETITION NO. 186 OF 2020 JANUARY  7, 2020 Jaikumar for the Petitioner. K.S. Ramasamy, CGSC for the Respondent. Prayer: Writ petition is filed under article 226 of the Constitution of… Read More »

Kerala Tax on Paper Lotteries Act, 2005 is unconstitutional & invalid: HC

By | May 16, 2020

Kerala Tax on Paper Lotteries Act, 2005 is unconstitutional & invalid: HC HIGH COURT OF KERALA State of Sikkim v. State of Kerala C.K. ABDUL REHIM AND T.V. ANILKUMAR, JJ. WA.NO. 648(E) OF 2008 APRIL  30, 2020 S.K. Bagaria, Sr. Adv., A. Kumar and Smt. G. Mini, Advs. for the Petitioner. C.E. Unnikrishnan and Pallav Shishodia, Sr. Advs. for the Respondent. JUDGMENT   Abdul Rehim,… Read More »

After job work finished goods were not exported but cleared to a DTA, No contravention of EXIM Policy : SC

By | May 16, 2020

After job work finished goods were not exported but cleared to a DTA, No contravention of EXIM Policy : SC SUPREME COURT OF INDIA Commissioner of Central Excise, Nagpur v. Universal Ferro & Allied Chemicals Ltd. S.A. BOBDE, CJI B.R. GAVAI AND SURYA KANT, JJ. CIVIL APPEAL NOS. 848-852 OF 2009 MARCH  6, 2020 B. Krishna Prasad,… Read More »

Advance Ruling declared as Void as Assessee hided that proceeding pending before Directorate General of GST Intelligence : AAAR

By | May 14, 2020

Advance Ruling declared as Void as Assessee hided that proceeding pending before Directorate General of GST Intelligence : AAAR APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA Assistant Commissioner of SGST v. Arihant Enterprises SMT. SUNGITA SHARMA AND RAJIV JALOTA, MEMBER ORDER NO. MAH/AAAR/SS-RJ/05/2019-20 SEPTEMBER  9, 2019 (Under Section 101 of the Central Goods and Services Tax Act, 2017… Read More »

Writ Petition in High court can not filed against Assessment order after Limitation Period :SC

By | May 9, 2020

Writ Petition in High court can not filed against Assessment order after Limitation Period :SC However, if the writ petitioner chooses to approach the High Court after expiry of the maximum limitation period of 60 days prescribed under section 31 of the 2005 Act, the High Court cannot disregard the statutory period for redressal of… Read More »