Category Archives: GST Judgments

Release detained goods & vehicle where tax and penalty deposited under protest : HC

By | June 18, 2019

HIGH COURT OF GUJARAT Vasu Corporation v. State of Gujarat HARSHA DEVANI AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 3395 OF 2019 MAY  2, 2019 Uchit N. Sheth for the Appellant. Soaham Joshi, Asstt. Govt. Pleader for the Respondent. JUDGMENT   Harsha Devani, J. – Mr. Uchit Sheth, learned advocate for the petitioner has, inter alia, submitted that upon the… Read More »

GST Exemption to Services of resectioning of river provided to Irrigation & Waterways Directorate : AAR

By | June 13, 2019

AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Arihant Dredging Developers (P.) Ltd., In re SYDNEY D’SILVA AND PARTHASARATHI DEY MEMBER CASE NUMBER 16 OF 2019 ORDER NUMBER 04/WBAAR/2019-20 JUNE  10, 2019 Sumit Nishania, CA for the Applicant. RULING 1. Admissibility of the application 1.1 The Irrigation and Waterways Directorate, Govt. of West Bengal (hereinafter the recipient), has awarded the Applicant a contract… Read More »

No GST on Services of Solid Waste Management provided to Municipal Corporation : AAR

By | June 13, 2019

AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Indrajit Singh., In re SYDNEY D’ SILVA AND PARTHASARATHI DEY, MEMBER CASE NO. 18 OF 2019 ORDER NO. 07/WBAAR/2019-20 JUNE  10, 2019 Indraiit Singh for the Applicant. RULING 1. Admissibility of the Application 1.1 The Applicant is stated to be providing conservancy/solid waste management service to the Conservancy Department of the Howrah Municipal Corporation… Read More »

No ITC on Renting of Motor Vehicle :AAR

By | June 12, 2019

AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Mohana Ghosh, In re SYDNEY D’ SILVA AND PARTHASARATHI DEY, MEMBER CASE NO. 09 OF 2019 ORDER NO. 06/WBAAR/2019-20 JUNE  10, 2019 Sambit Das for the Applicant. RULING   1. Admissibility of the application 1.1 The Applicant, stated to be supplying cabs on a rental basis, seeks a ruling on whether credit is admissible… Read More »

Assessee can retain seized vehicle by furnishing bank guarantee for value of goods : HC

By | June 11, 2019

HIGH COURT OF KARNATAKA SRS Travels/Logistics v. Joint Commissioner of Commercial Taxes KRISHNA S. DIXIT, J. WRIT PETITION NO. 107016 OF 2019 (T-RES) APRIL  1, 2019 Sangram S. Kulkarni, Adv. for the Petitioner. Smt. Veena Hegde, AGA for the Respondent. ORDER 1. The challenge is to the order dated 11.03.2019 at Annexure-H purported to have been made under Section… Read More »

No Stay from arrest for GST evasion : Allahabad HC

By | June 8, 2019

Allahabad High Court Govind Enterprises Vs State of U.P.    Criminal Misc. Writ Petition No. – 7303 of 2019 Dated : 30/05/2019 Instant petition seeks quashing of first information report (for short FIR), dated 30.11.2018, lodged by Assistant Commissioner, Commercial Tax at police station Kosi Kalan, District Mathura, under Sections 420, 467, 468, 471, 34, 120-B… Read More »

No detention of goods After payment of GST & Penalty: HC

By | June 8, 2019

Gujarat High Court Shree Radhe Steel Vs  State of Gujarat No. Special Civil Application No. 7065 of 2019 Dated : 10/04/2019 1. A perusal of the Notice for Confiscation of Goods or Conveyance and Levy of Penalty under section 130 of the Central Goods and Services Tax Act, 2017 read with the relevant statutory provisions (Annexure-A to the… Read More »

NO GST if Hostel accommodation provided for less than Rs. 1,000 per day with other services without any charges : AAR

By | June 5, 2019

The activity of providing accommodation services by the applicant in their hostel for which the applicant is collecting an amount below the threshold limit of Rs. 1000/- per day and no other charges are being collected for providing other allied facilities/services therein viz. canteen food, parking space for vehicles, coaching, library, entertainment etc. merits exemption as… Read More »

Arrest & coercive action before GST Assessment not prohibited : HC

By | June 3, 2019

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 »