Category Archives: GST Judgments

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

By | March 27, 2020

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,… Read More »

Refund IGST paid on ocean freight is allowed : HC

By | March 27, 2020

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.B. Pardiwala,… Read More »

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

By | March 26, 2020

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 Khanna, Suresh Agarwal, Naveen Kumar Upadhayay, Rakesh… Read More »

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

By | March 18, 2020

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… Read More »

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

By | March 18, 2020

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… Read More »

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

By | March 18, 2020

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… Read More »

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

By | March 18, 2020

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 issued to him under section 129… Read More »

No confiscation of goods due to bogus billing practice

By | March 18, 2020

It was submitted that in the absence of any discrepancy in the documents and the goods, it is not permissible for the respondents to confiscate either the vehicle or the goods. HIGH COURT OF GUJARAT Raj Chamunda Roadlines v. State of Gujarat HARSHA DEVANI AND SANGEETA K. VISHEN, JJ. R/SPECIAL CIVIL APPLICATION NO. 20021 OF 2019 NOVEMBER… Read More »

NO Service Tax on Notice Pay recovery from Employee :

By | March 18, 2020

  CESTAT, ALLAHABAD BENCH HCL Learning Ltd. v. Commissioner of Central Goods & Services Tax, Noida MRS. ARCHANA WADHWA, JUDICIAL MEMBER AND ANIL G. SHAKKARWAR, TECHNICAL MEMBER FINAL ORDER NO. 71950/2019 SERVICE TAX APPEAL NO. 70580 OF 2018 NOVEMBER  25, 2019 Nishant Mishra, Adv. for the Appellant. Anupam Kumar Tiwari, AR for the Respondent. ORDER Anil G. Shakkarwar, Technical… Read More »