Category Archives: GST Judgments

Reverse ITC on inputs used in Expired Products like Cakes and Pastries : AAR

By | September 14, 2021

Reverse ITC on inputs used in Expired Cakes and Pastries : AAR AUTHORITY FOR ADVANCE RULINGS, GUJARAT Kanayalal Pahilajrai Balwani, In re SANJAY SAXENA AND ARUN RICHARD, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/16/2021 JUNE  30, 2021 Pravin Sahu, CA for the Applicant. RULING A. BRIEF FACTS 1. The applicant M/s. Kanayalal Pahilajrai Balwani, (Sidharth Foods), GSTIN 24AALPB4368H1ZS (hereinafter referred to as… Read More »

Can ITC be claimed by Debit notes in 2020-21 for transactions underatken in 2018-19 : AAR Ruling

By | September 12, 2021

Authority of Advance Ruling Case Law : 127 Taxheal.com 45  Can the applicant claim Input Tax Credit in relation to CGST-SGST separately in debit notes issued by the supplier in current financial year i.e. 2020-21, towards the transactions for the period 2018-19?” Answer: The applicant cannot claim Input Tax Credit in relation to CGST-SGST separately in debit… Read More »

New GST order on Input tax Credit Reversal based on Letter of GST Officer : HC decision

By | September 6, 2021

New GST order on Input tax Credit Reversal based on Letter of GST Officer Facts of the Case GST Officer issued letter stating that the petitioner had availed input tax credit on the basis of invoices issued by certain suppliers/firms. It is stated in the said letter that the investigations conducted by the departmental officials… Read More »

Writ Petition can not filed aginst Provisional Bank Accounts Attachment in GST without filing objections with GST Officer : HC

By | September 3, 2021

High Court Decision that Provisional Bank Accounts Attachemnt in GST can not be directly challanged in Court without filing objections with GST Officer under GST Act The statutory Rule provides for a procedure, where the person whose Bank Account has been attached, can seek for lifting of such attachment. Thus, the respondent, having sought for… Read More »

If Taxpayer does not appear after a dozen summons GST Department can take coercive action against him, including his arrest : HC

By | September 3, 2021

If Taxpayer does not appear after a dozen summons GST Department can take coercive action against him, including his arrest : HC HIGH COURT OF JHARKHAND Directorate General of GST Intelligence v. Pankaj Agarwal CHANDRASHEKHAR, J. ORDER NO. 05 CONT. CASE (CIVIL) NOS. 665, 668 TO 671 OF 2019 JULY  9, 2021 Ratnesh Kumar, Adv. for… Read More »

Bail to taxpayer denied by High Court who claimed refund of GST based on bogus ITC

By | September 1, 2021

HIGH COURT OF PUNJAB AND HARYANA Rakesh Arora v. State of Punjab AVNEESH JHINGAN, J. CRM-M- 1511 OF 2021 JANUARY  28, 2021 Ashok Aggarwal, Sr. Adv. and Priyadarshi Manish, Adv. for the Petitioner. Gaurav Garg Dhuriwala, Sr. Dy. Adv. General and Sourabh Goel, Sr. Panel Counsel for the Respondent. ORDER 1. The matter is taken up for hearing through video conference… Read More »

GST on Transfer of development right by land owner to be paid on date when building is handed over to land owner : AAR

By | August 31, 2021

AUTHORITY FOR ADVANCE RULINGS, TELANGANA Vajra Infracorp India (P.) Ltd., In re B. RAGHU KIRAN AND S.V. KASI VISWESHWAR RAO, MEMBER TSAAR ORDER NO.03 OF 2021 A.R.COM/30/2018 JULY  19, 2021 ORDER (Under section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance… Read More »

Supply of food to inpatients admitted to the hospital is composite supply and Exempt under GST : AAT

By | August 31, 2021

AUTHORITY FOR ADVANCE RULINGS, KERALA ST. Thomas Hospital, In re SIVAPRASAD S. AND SENIL A.K. RAJAN, MEMBER ADVANCE RULING NO. KER/108/2021 MAY  26, 2021 Tony M.P., CA for the Applicant. PROCCEEDINGS 1. M/s. ST. Thomas Hospital (hereinafter referred to as the applicant) is a healthcare project managed by Catholic Archdiocese of Changanassery and is a Charitable Trust registered under… Read More »

No GST on lease of water channel to be used for fish farming given Gram Panchayat : AAR

By | August 30, 2021

AUTHORITY FOR ADVANCE RULINGS, KERALA Chellanam Grama Panchayath, In re SIVAPRASAD S. AND SENIL A.K. RAJAN, MEMBER ADVANCE RULING NO. KER/100/2021 MAY  25, 2021 PROCEEDINGS 1. The applicant is a Local Self Government Institution and is engaged among other activities in leasing of wet land for fish farming. The applicant has allotted some wet land, i.e., water channel (paruthithodu chaal… Read More »