Goods seized, Owner can prove his innocence before GST Authorities : HC

  HIGH COURT OF ALLAHABAD Vajid v. State of U.P. MUNISHWAR NATH BHANDARI AND MANISH KUMAR, JJ. MISC. BENCH NO. 34650 OF 2019 JANUARY  23, 2020 N.C. Gupta, Manish Nigam and Tushar Kant Gupta for the Petitioner. ORDER 1. By this writ petition, a prayer is made for release of vehicle bearing U.P.-32 CN-5694 ceased by the respondents. It is when the vehicle carRead More…

whether GST proceeding are covered in moratorium order for Corporate Debtors, case remanded back : HC

Case remanded to GST Authority to examine whether order of moratorium also covered pending GST proceeding: HC HIGH COURT OF GAUHATI National Plywood Industries Ltd. v. Union of India ACHINTYA MALLA BUJOR BARUA, J. W.P. (C). NO. 1059 OF 2020 FEBRUARY  17, 2020 M. Kataki, Adv. for the Petitioner. JUDGMENT 1. Heard Mr. M Kataki, learned counsel for the petitioner and MrRead More…

GST on Compensation paid to parties if agreement could not materialize : AAR

AUTHORITY FOR ADVANCE RULINGS, GOA Goa Industrial Development Corporation, In re J.K. MEENA AND SMT. SARITA S. GADGIL, MEMBER ADVANCE RULING NO. GOA/GAAR/01 OF 2019-20/1875 OCTOBER  17, 2019 PROCEEDING 1. Under Section 98 of the Goa Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the CentralRead More…

Refund IGST paid on ocean freight is allowed : HC

Assessee to file refund application for IGST levied on ‘ocean freight’ component before Competent Authority: HC HIGH COURT OF GUJARAT Gokul Agro Resources Ltd. v. Union of India J.B. PARDIWALA AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 1758 OF 2020 FEBRUARY  26, 2020 Uchit N. Sheth for the Petitioner. Nirzar S. Desai for the Respondent. ORDER J.Read More…

Notice issued to Govt on Unsuccessful upload of Annual GST Return : HC

Notice to GST Authorities issues where several attempts made by assesses to upload annual return were unsuccessful HIGH COURT OF DELHI Sales Tax Bar Association v. Union Of India VIPIN SANGHI AND SANJEEV NARULA, JJ. W.P. (C) NO. 10284 OF 2018 JANUARY  23, 2020 Puneet Agrawal, Sanjay Sharma, Ashok Sharma, Yuvraj Singh, H.C. Bhatia, Kumarji Bhatt, Saket Grover, Ms. Neetika Read More…

Extension of rebate in taxes on Export of Garments and made-ups approved by Cabinet

Cabinet approves extension of Rebate in Taxes on Export of Garments and Made-ups Posted On: 25 MAR 2020 3:39PM by PIB Delhi The Union Cabinet chaired by the Prime Minister, Shri Narendra Modi has given its approval for continuation of Rebate of State and Central Taxes and Levies (RoSCTL) from 1 April, 2020 onward until such time that the scheme is merged with Remission of Duties and Taxes on ExRead More…

TRAN-1can be revised if clerical error committed : HC

In transition to GST regime there was clerical error made by his client assessee, resulting in claim of short credit on transition. Since it is by result of clerical error and not technical glitch, the credit is being denied. There is no dispute regarding legality of the credit claimed by his client. HIGH COURT OF CALCUTTA Paharpur Cooling Towers Ltd. v. Union of India ARINDAM SINHA, J. Read More…

Evasion of Service Tax & GST by Motor Driving Schools of Rs. 1.86 crore

Ministry of Finance Crackdown on Motor Driving Schools in Nagpur City – Suppression of Taxable Value of over Rs. 10 Crore detected Posted On: 17 MAR 2020  Nagpur, Dt.17 th March, 2020 On the basis of specific information regarding massive evasion of Service Tax and GST by prominent Motor Driving Schools in Nagpur City, simultaneous searches were conducted by the officers of DGGI, NagpuRead More…

No Service Tax on Notice Pay Recovery by Employer from Employee : HC

HIGH COURT OF MADRAS GE T & D India Ltd. v. Deputy Commissioner of Central Excise DR. ANITA SUMANTH, J. W.P. NOS. 35728 TO 35734 OF 2016 WMP NOS. 30704 TO 30710 OF 2016 NOVEMBER  7, 2019 Joseph Prabhakar, for the Petitioner. A.P. Srinivas, Sr. Standing Counsel for the Respondent. ORDER 1. The petitioner is a dealer assessed to service tax by the respondent. TheRead More…

Validity period of e-way bill Expired , release detained goods & vehicle on bank guarantee for tax & penalty : HC

HIGH COURT OF KERALA National Steel Agencies v. Assistant State Tax Officer A.K. JAYASANKARAN NAMBIAR, J. W.P. (C) NO. 30059 OF 2019(F) NOVEMBER  8, 2019 Smt. M.K. Hajara and C. Ramachandran, Advs. for the Petitioner. Dr. Thushara James, Govt. Pleader for the Respondent. JUDGMENT 1. The petitioner has approached this Court aggrieved by Ext.P4 detention notice issRead More…