Category Archives: GST Judgments

GST Margin Scheme on Second hand jewellery purchased from unregistered person :AAR

By | May 9, 2020

GST Margin Scheme on Second hand jewellery purchased from unregistered person :AAR AUTHORITY FOR ADVANCE RULINGS Attica Gold (P.) Ltd., In re DR. RAVI PRASAD M.P. AND MASHHOOD UR REHMAN FAROOQUI, MEMBER ADVANCE RULING NO. KAR ADRG 15 OF 2020 MARCH  23, 2020 ORDER UNDER SECTION 9814) OF THE CGST ACT, 2017  & UNDER 98(4) OF THE KGST… Read More »

Taxpayer released on Bail if Imported Goods not re-exported and time period not expired : HC

By | May 9, 2020

Taxpayer released on Bail if Imported Goods not re-exported and period not expired : HC Assessee was arrested for offence committed under GST .He was to be released on bail on furnishing personal bond with sureties  The offence as alleged in the FIR is under section 132(1)(a) read with section 132(1)(h), (j) and (k) of… Read More »

TRAN 1 can be filed within 3 years as per Limitation Act till 30-6-2020: Delhi HC

By | May 7, 2020

TRAN 1 can be filed within 3 years as per Limitation Act till 30-6-2020: Delhi HC TRAN-1 Section 140 (1) is categorical. It states that the registered person “shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit carried forward in the return relating to the period ending with the… Read More »

FIR for lodged for bogus tax invoices will not be quashed : HC

By | May 6, 2020

FIR for lodged for bogus tax invoices will not be quashed : HC First information report are in respect of getting bogus firms declared/registered under the GST Act and fabricating documents/invoices with a view to evade Tax. The impugned first information report appears to have been lodged after scanning information available at the GST Portal… Read More »

Withdrawal Advance Ruling application allowed if Agreement cancelled : AAR

By | May 6, 2020

Withdrawal Advance Ruling application allowed if Agreement cancelled : AAR AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Enlivening Technologies (P.) Ltd., In re DR. RAVIPRASAD M.P. AND MASHHOOD UR REHMAN FAROOQUI MEMBER ADVANCE RULING NO. KAR ADRG 05/2020 FEBRUARY  17, 2020 ORDER   1. M/s Enlivening Technologies Pvt. Ltd., (called as the ‘Applicant’ hereinafter), 5th Floor, Varthur Main Road, Ramagondanahalli, Bengaluru –… Read More »

Incentives granted before GST withdrawn after GST, Writ Petition dismissed as , no plea of promissory estoppel was maintainable : HC

By | May 3, 2020

Incentives granted before GST withdrawn after GST, Writ Petition dismissed as , no plea of promissory estoppel was maintainable : HC HIGH COURT OF DELHI Hero Motocorp Ltd. v. Union of India VIPIN SANGHI AND SANJEEV NARULA, JJ. W.P. (C). 505 OF 2020 CM APPL. 1328 OF 2020 MARCH  2, 2020 S. Ganesh, Sr. Adv., Ms. Priyanka Rathi, Ms. Ashwini Chandrasekaran and Rohit… Read More »

Denying Refund is illegal if holded for cross verification of payment made : HC

By | May 3, 2020

Denying Refund is illegal if holded for cross verification of payment made : HC In the instant case, the respondents had withheld the refund for 11 years on ground of ‘want of cross-verification details’ which is not a ground mentioned in Sec.33-C for withholding the refund due to petitioner. Sec.33-E and 33-F of the APGST… Read More »

Technical Documents not to be included in valuation of Equipment : SC

By | May 3, 2020

Drawings & specifications imported for post-importation activities not to be included in value of imported goods: SC SUPREME COURT OF INDIA Commissioner of Customs v. Steel Authority of India Ltd. DEEPAK GUPTA AND ANIRUDDHA BOSE, JJ. CIVIL APPEAL NO. 6398 OF 2009 APRIL  27, 2020 JUDGMENT   Aniruddha Bose, J. – The dispute in this appeal relates to… Read More »