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 »