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 »

ITC on Motor Car purchased for Demo purpose available : AAR

By | August 13, 2019

Whether ITC on Motor Car purchased for Demo purpose can be availed as credit on capital goods & set off against output tax payable Held Yes Goa Authority of Advance Ruling Chowgule Industries Private Limited GOA/GAAR/07 of 2018-19/4796 dated 29.03.2019 Pradip Mahatme, CA and Kishor M. Bandekar, AR for the Applicant. PROCEEDING (Under Section 98 of the Goa Goods… 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 »