Telangana High Court VS Ferrous Enterprise Private Limited Vs. Union of India WRIT PETITION NOS: 10350, 10351 & 10354 OF 2019 Order Date: 29/05/2019 Heard counsel for petitioners and Sri K.M.Natraj, Additional Solicitor General appearing for respondents. In all these Writ Petitions, the constitutional validity of Sections 67(10), 69(1), 70, 132(5) and 135 of the Central… Read More »
Sale of sweets, namkeens, cold drinks and other edible items through restaurant will be treated as ‘composite supply’ with restaurant supply being the principal service. Existing GST rates on restaurant service will also be applicable on all such sales and no input credit will be allowed. Sale of sweets, namkeens, cold drinks and other… Read More »
GST Interest demand on gross GST liability : HC stay HIGH COURT OF DELHI Landmark Lifestyle v. Union of India S. MURALIDHAR AND ASHA MENON, JJ. WP (C) NO. 6055 OF 2019 MAY 27, 2019 ORDER CM Appl. No. 26115/2019 (Exemption) 1. Exemption allowed, subject to all just exceptions. WP(C) No. 6055/2019 & CM Appl. No. 26114/2019… Read More »
The division bench of the Allahabad High Court has held that, Goods and Services Tax ( GST ) not leviable on duty free shops. The petitioner Mr. Atin Krishna submitted that due to the misinterpretation of the provisions of CGST/SGST/IGST Acts, the public exchequer is being made to suffer huge financial loss and therefore, it… Read More »
A division bench of the Chhattisgarh High Court has held that the demise of the mother cannot be said to be a reason for condoning the delay of 259 days in filing an appeal since the assessee was carrying on business these days. since we are holding that the inordinate delay of 253 days cannot… Read More »
HIGH COURT OF GUJARAT Sonal Products v. State of Gujarat MS. HARSHA DEVANI AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 6248 OF 2019 MARCH 28, 2019 D.K. Puj for the Petitioner. ORDER Ms. Harsha Devani, J. – Mr. D.K. Puj, learned advocate for the petitioner, has submitted that though alternative remedy of appeal has been provided under… Read More »
Use of ITC Accumulated during Building Construction Check Amazon Today Best Deals and Offers for Saving The petitioner No.1 having accumulated input Credit of GST amounting to Rs 34,40,18,028/-(Rupees thirty four crores forty lacs eighteen thousand twenty eight only) in respect of purchases of inputs in the form of goods and services is desirous of… Read More »
GST AAR Tamilnadu In re Mrs. Senthilkumar Thilagavathy (M/s. JVS Tex) Order No. AAAR/02/2019 (AR) Date of Judgement/Order : 18/03/2019 At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for… Read More »
Q1 Building Repair Work Q1.1 Whether GST paid on building materials, such as cement, concrete, bricks, cement or marble or stone slabs or tiles, paint, polish and any other building materials meant for repair of building shall be available for ITC? Answer- ITC will not be available to the extent of capitalization of building materials. Q1.2 Whether GST… Read More »
Video Explanation by CA Satbir Singh The use of words ‘commits’ u/s 132 of CGST Act make it more than amply clear that the act of committal of the offence is to be fixed first before punishment is imposed Determination’ of the excess credit by way of the procedure set out in Section… Read More »