when a bonafide dispute as to classification had arisen, it is onlythe jurisdictional assessing officer, namely, the third respondentwho could have ruled on the classification and that it was not opento the Squad Officer to have done so. In the present case, there is no dispute as to the goods that were actually transported.… Read More »
HIGH COURT OF DELHI Rajesh Jindal v. Commissioner of Central Tax GST, Delhi ANUP JAIRAM BHAMBHANI, J. BAIL APPLN. NO. 3086 OF 2018 CRL.M.(BAIL) NO. 2003 OF 2018 CRL. M.A. NO. 50762 OF 2018 DECEMBER 28, 2018 ORDER BAIL APPL.No. 3086/2018 & CRL.M.(BAIL) No. 2003/2018 1. Pursuant to the last order dated 24.12.2018, the respondent has presented before… Read More »
What can be seen from the above notifications is that specific exemption from GST is given to charitable institutions registered u/s.12AA of the IT Act, 1961. It can be gathered from the above that the intention of the legislature is to tax all the activities of supply goods and services by charitable trust except those specifically exempted. This is… Read More »
HIGH COURT OF DELHI Napin Impex (P.) Ltd. v. Commissioner of DGST, Delhi S. RAVINDRA BHAT AND A.K. CHAWLA, JJ. W.P. (C) NO. 10287 OF 2018 SEPTEMBER 28, 2018 Surendra Kumar and A.K. Babbar, Advs. for the Petitioner. Gautam Narayan, ASC, GNCTD for the Respondent. ORDER 1. Issue notice to the respondents. 2. Mr. Gautam Narayan, Additional Standing Counsel accepts notice on behalf of… Read More »
HIGH COURT OF KERALA Hotel Harisree, Kilikolloor v. Assistant Commissioner (Assessment) DAMA SESHADRI NAIDU, J. W.P. (C) NO. 37273 OF 2018 NOVEMBER 16, 2018 Bobby John, Adv. for the Petitioner. Smt. M.M. Jasmine, GP for the Respondent. JUDGMENT 1. The petitioner, a registered dealer under the KGST Act on the rolls of the 1st respondent, questioned the Ext. P1 assessment… Read More »
HIGH COURT OF MADHYA PRADESH Vasu Clothing (P.) Ltd. v. Union of IndiaS.C. SHARMA AND VIRENDER SINGH, JJ. WRIT PETITION NO. 17999 OF 2018 DECEMBER 17, 2018 Vikram Nankani, Sr. Standing Counsel, Raktim Gogoi, Alok Barthwal, Kartikeya Singh and Varun Saluja, Ld. Counsel for the Petitioner. Prasanna Prasad, Ld. Counsel for the Respondent. ORDER 1. The petitioner before this Court is a Private Limited Company incorporated… Read More »
Paragraph 4 (1) of the impugned circular No.34/8/2018-GST dated 1.3.2018 to the extent the same reads as under is hereby struck down as being ultra vires the provisions of section 8 of the Central Goods and Services Tax Act, 2017 as well as Notification No.12/2017- CT (R ) serial No.25: Refer : GST Composite Supply… Read More »
The Applicant is not entitled to pay the GST @ 18% with input tax credit as the services being offered by the Applicant are classified under a heading attracting GST @ 5%, without input tax credit. THE AUTHORITY ON ADVANCE RULINGS IN KARNATAKA GOODS AND SERVICE TAX VANIJYA THERIGE KARYALAYA, KALIDASA ROAD GANDHINAGAR, BENGALURU… Read More »
Whether sweeping service to the Govt is eligible for exemption under Sl No. 3 or 3A of Notification No. 1136-FT dated 28-6-17 Sanitation and similar services’ are classified under SAC 99945. It includes sweeping and cleaning, but only with reference cleaning of a road or street. Sweeping of premises – public or residential – is… Read More »
Whether the rate of GST for construction of private railway siding will be under Sl No. 3(v)(a) of Notification No. 11/2017-CT(Rate) dated 28/06/2017 West Bengal Authority of Advance Ruling RITES Ltd 27/WBAAR/2018-19 dated 21.12.18 Download Judgment : Click here