Category Archives: GST Judgments

Reply to GST confiscation notice only after payment made for release of goods & vehicle : HC

By | April 2, 2020

HIGH COURT OF GUJARAT JMK Solar Energies (P.) Ltd. v. State of Gujarat J.B. PARDIWALA AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 9769 OF 2019 FEBRUARY  5, 2020 Harsh K. Raval for the Petitioner. Soaham Joshi, AGP Government Pleader for the Respondent. ORDER J.B. Pardiwala, J. – By this writ-application under article 226 of the Constitution of India, the… Read More »

TRAN 1 filing allowed when not uploaded due to technical glitches : HC

By | April 1, 2020

  HIGH COURT OF GUJARAT Rohan Dyes & Intermediates Ltd. v. Union of India J.B. PARDIWALA AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 19852 OF 2018 MARCH  11, 2020 Anandodaya S. Mishra for the Petitioner. Ankit Shah for the Respondent. ORDER Bhargav D. Karia – Rule returnable forthwith. Learned advocate Mr. Ankit Shah waives service of notice of rule… Read More »

GST offender Taxpayer released on bail on bond :HC

By | April 1, 2020

GST offender Taxpayer released on bail on bond Assessee arrested for offences committed under GST to be released on bail on execution of bond HIGH COURT OF GUJARAT Halari Mahammadusman Zubaibhai @ Usmanbhai v. State of Gujarat A.J. DESAI, J. R/CRIMINAL MISC APPLICATION NO. 16656 OF 2019 SEPTEMBER  13, 2019 N.D. Nanavaty, Sr. Adv. and Chetan… Read More »

Tran 1 filling allowed when it was not filed due to bona fide reason : HC

By | April 1, 2020

HIGH COURT OF KERALA A.F. Babu v. Union of India A.K. JAYASANKARAN NAMBIAR, J. W.P. (C). NOS. 27940 AND 28343 OF 2019 DECEMBER  13, 2019 Pramji Paul Vazhappilly , Adv. for the Petitioner. P. Vijayakumar, Adv. and P.R. Sreejith for the Respondent. JUDGMENT 1. As both these writ petitions involve a common issue they are taken up for consideration together and… Read More »

Rs 10000 Penalty for not updating Vehicle No. in Eway Bill

By | April 1, 2020

Mistake occurred for not updating vehicle no. in E-way bill is procedural lapse, liable to penalty of Rs. 10,000 only Appellate Authority – GST, HIMACHAL PRADESH OM Dutt v. ACSTE-Cum-Proper Officer ROHIT CHAUHAN, MEMBER 012/2019 ENDST. NO. EXN-005/2019-AA/GST FEBRUARY  14, 2020 Rajeev Prabhakar, Adv. for the Appellant. Sanjay Kumar for the Respondent. ORDER 1. At the outset, I would… Read More »

GST applicable on transaction between club & its members : AAAR

By | April 1, 2020

  APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA Assistant Commissioner, Central Tax v. Lions Club of Poona Kothrud SMT. SUNGITA SHARMA AND RAJIV JALOTA, MEMBER ORDER NO. MAH/AAAR/SS-RJ/32 /2018-19 APRIL  23, 2019 PROCEEDINGS (under section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) At the outset, we… Read More »

Assessee can revise TRAN 1 as he can not file revise Service Tax Return : HC

By | April 1, 2020

The respondents are hereby directed to consider the claim of the petitioner for the amount of ITC of Rs. 99,46,810/- manually under Rule 7B of the Rules-1994, so as to enable the petitioner to take advantage of the order dated 7-2-2020 to revise the Form Tran-1 to be filed online on or before 31-3-2020. HIGH… Read More »

Detained Goods released on giving Bank Guanratee for tax & penalty : HC

By | April 1, 2020

HIGH COURT OF KERALA Shajahan A.M. v. Assistant State Tax Officer ALEXANDER THOMAS, J. WP (C) NOS. 807 & 1289 OF 2020 JANUARY  29, 2020 P.N. Damodaran Namboodiri, Adv. for the Petitioner. M.M. Jasmine, Govt. Pleader for the Respondent. JUDGMENT 1. As the petitioner in these two cases is the same person, and as the issues raised in these… Read More »

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

By | March 29, 2020

  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… Read More »

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

By | March 29, 2020

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… Read More »