No Bail under GST for bogus billing HIGH COURT OF PUNJAB AND HARYANA Vikas Goel v. Deputy Director, Directorate General of Goods and Services Tax Intelligence, Gurugram INDERJIT SINGH, J. CRM-M NO. 18992 OF 2019 JULY 24, 2019 Vinod S. Bhardwaj, Adv. for the Petitioner. Sunish Bindlish, Standing Counsel for the Respondent. JUDGEMENT Inderjit Singh, J. – Petitioner has… Read More »
GST Offender released on Bail subject to conditions : HC HIGH COURT OF GUJARAT Mahendrasinh (Mahendraji) Chaganji Gohel v. State of Gujarat A Y. KOGJE, J. R/CRIMINAL MISC APPLICATION NO. 22110 OF 2019 DECEMBER 18, 2019 Padmraj K. Jadeja, for the Applicant. L.B. Dabhi, for the Respondent. ORDER 1. This application is filed by the applicant under Section 439… Read More »
Release goods & vehicle on furnishing of bank guarantee for GST & penalty : HC HIGH COURT OF KERALA M. R. Traders v. Assistant State Tax Office ALEXANDER THOMAS, J. WP (C) NO. 2713 OF 2020(L) JANUARY 31, 2020 Krishna Prasad S., Smt. Rohini Nair and Smt. Sneha Manjooran, Advs. for the Petitioner. Smt. M.M. Jasmine for the Respondent. JUDGMENT 1. The case set up… Read More »
GST Authorities can not seal godown until it had reasons to believe that goods stored were liable for confiscation HIGH COURT OF GUJARAT Anopsinh Kiritsinh Sarvaiya v. State of Gujarat J.B. PARDIWALA AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 2705 OF 2020 FEBRUARY 6, 2020 Ms. Vaibhavi K. Parikh, for the Petitioner. Chintan Dave, Asstt. Government Pleader, for… Read More »
No GST exemption because of Deemed University status as it is not Governmental Authority, : AAR The applicant has contended, vide the application, that there is an error apparent on the face of the record. Applicant has submitted that it has incorrectly been observed from the submission made by the applicant that Visvesvaraya National Institute of Technology… Read More »
N0 bail in GST if Taxpayer issued Fake Invoices There are serious allegations against the petitioner that fake invoices of approximately Rs. 931 crores involving GST of approximately Rs. 127 crores without movement of goods have been issued and input tax credit has been availed. HIGH COURT OF PUNJAB AND HARYANA Sanjay Dhingra v. Director… Read More »
No Attachment of Bank Accounts of Taxpayer in GST if supplier is not traceable During the pendency of any proceedings under section 62 (assessment of non-filers of returns) or section 63 (assessment of unregistered persons) or section 64 (summary assessment) or section 67 (inspection, search and seizure) or section 73 (determination of tax not paid… Read More »
GST Officer Denial of copies of seized documents by GST Officer is violation of GST Rules HIGH COURT OF KERALA Mozart Global Furniture v. State Tax Officer (Intelligence), Nilambur A.K. JAYASANKARAN NAMBIAR, J. WP (C) NOS. 34457, 34470, 34494, 34505, 34531, 34560 & 34451 OF 2019 DECEMBER 17, 2019 Harisankar V. Menon, Smt. Meera V. Menon and Smt.… Read More »
HIGH COURT OF ALLAHABAD Skipper Ltd. v. Union of India BISWANATH SOMADDER AND AJAY BHANOT, JJ. WRIT TAX NO. 344 OF 2018 FEBRUARY 7, 2020 Aloke Kumar for the Petitioner. Anant Kumar Tiwari, for the Respondent. ORDER 1. The order dated 4th December, 2019 issued by the Assistant Commissioner (Incharge) Commercial Tax, Mobile Squad Mughalsarai Unit, Chandauli is taken inim… Read More »
IGST on importer on Ocean Freight are ultra vires to the IGST Act: HC No tax is leviable under the Integrated Goods and Services Tax Act, 2017 on ocean freight for services supplied by a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up… Read More »