Category Archives: GST Judgments

No GST ITC on hiring of buses for transportation of employees : AAR

By | February 16, 2019

Haryana Authority of Advance Ruling YKK India Pvt. Ltd HAR/HAAR/R/2018-19/04 Dated 11.07.18 Whether the Applicant is eligible to take input tax credit on: GST charged by the Contractor for hiring of buses for transportation of employees? GST charged by the Contractor for hiring of cars for transportation of employees? Whether the restriction on ‘Rent a… Read More »

Polypropylene Leno Bags classifiable as plastic bags : AAAR

By | February 15, 2019

Bags/Sacks manufactured by respondent are not manufacture out of textile material as defined under Heading No. 6305 of the Tariff Act but is rather made of woven strips manufactured out of Polypropylene/Linear Low Density Polyethylene (i.e., made of plastics) as defined under Heading No. 3923, impugned goods are clearly classifiable under Heading No. 39232990 Polypropylene… Read More »

No GST Advance Ruling on Export of Goods: AAR

By | February 15, 2019

 whether goods exported out of India directly by manufacturer mentioning applicant as Third Party Exporter for purpose of Foreign Trade Policy will be considered as exports at hands of Applicant under GST Laws ? AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA K. Uttamlal Exports (P.) Ltd., In re B.V. BORHADE AND PANKAJ KUMAR, MEMBER ORDER NO. GST-ARA-57/2018-19/B-130 OCTOBER  23, 2018  Download… Read More »

No GST Advance Ruling for Past period activity : AAR

By | February 14, 2019

Whether I can now be converted into regular GST dealer w.e.f. 25.11.2017? If yes, then whether I can avail credit of stock in hand as on 25.11.2017? If I can’t converted into regular GST dealer w.e.f. 25.11.2017 then in that case what will be situation to me. Whether my assessment will be as per return… Read More »

Release of attached bank accounts due to good track record of tax payment of assessee : HC

By | February 14, 2019

  HIGH COURT OF GUJARAT Mono Steel India Ltd. v. State of Gujarat HARSHA DEVANI AND DR. A.P. THAKER, JJ. R/SPECIAL CIVIL APPLICATION NO. 618 OF 2019 JANUARY  17, 2019  Amal Paresh Dave and Paresh M. Dave for the Appellant. JUDGEMENT   Harsha Devani, J. – Mr. Paresh Dave, learned advocate for the petitioner has submitted that for recovery of a… Read More »

Bail petition rejected by HC as GST evasion is more than 80 crore

By | February 13, 2019

HIGH COURT OF PUNJAB AND HARYANA Vikas Goel v. Central Goods & Services Tax Commissionerate, Gurugram INDERJIT SINGH, J. CRM NO. M-45649 OF 2018 (O&M) DECEMBER  13, 2018 Akshay Bhan, Sr. Adv. and Amandeep Singh, Advs. for the Petitioner. Sunish Bundlish, Adv. for the Respondent. JUDGMENT 1. Petitioners Vikas Goel and Raju Singh have filed this petition under Section 439… Read More »

Goods can not be released under GST by simple bond : HC

By | February 12, 2019

HIGH COURT OF KERALA State Tax Officer v. Kerala Gujarat Cargo Express A. MUHAMED MUSTAQUE AND ASHOK MENON, JJ. W.A. NO. 969 OF 2018 WPC NO. 15489 OF 2018 MAY  15, 2018  P.R. Ajithkumar for the Respondent. JUDGMENT A. Muhamed Mustaque, J. – The State has come up on appeal challenging the interim order passed by the Single Bench ordering release of… Read More »

Notify Commissioner (Appeals) for GST of Himachal Pradesh : HC

By | February 12, 2019

HIGH COURT OF HIMACHAL PRADESH Scottt Edil Pharmacia Ltd. v. Assistant Commissioner, State Taxes & Excise JUSTICE SURYA KANT, CJ. AND AJAY MOHAN GOEL, J. CWP NO. 2970 OF 2018 DECEMBER  17, 2018  Vishal Mohan and Praveen Sharma, Advs. for the Petitioner. Ajay Vaidya, Sr. Addl. Advocate General for the Respondent. ORDER Justice Surya Kant, Chief Justice – The petitioner assails the Order dated… Read More »

Seized Goods can be released by any of the 3 option in Section 129(1) of CGST Act : HC

By | February 12, 2019

HIGH COURT OF ALLAHABAD Reliance Industries Ltd. v. State of U.P. RAJAN ROY AND RAJESH SINGH CHAUHAN, JJ. MISC. BENCH NO. 31799 OF 2017 FEBRUARY  6, 2018  Aditya Pandey, Bipin Kumar Pandey and Vaibhav Pandey for the Petitioner. ORDER 1. Heard. The petitioners have approached this Court against the order of the seizure dated 05.12.2017 passed by the proper Officer under Section… Read More »

Impose only Reasonable Penalty if vehicle moved in wrong route : HC

By | February 11, 2019

The goods were shipped from Pune to be delivered at Branch Officeof the writ petitioner at Virudhunagar. The goods were moved fromPune on 23.12.2018. It appears that the vehicle transporting two wheelers instead of halting at Virudhunagar, had moved towards Sivakasi. When the vehicle was enrout to Sivakasi and 7 km away from Virudhunagar, it was… Read More »