once the petitioner has got efficacious alternative remedy of statutory appeal, the same ought to have been availed by it before invoking the writ jurisdiction of this Court. HIGH COURT OF HIMACHAL PRADESH Austees Hydro Power & Construction Co. (P.) Ltd. v. Union of India SURYA KANT, CJ AND AJAY MOHAN GOEL, J. CWP NO. 1073… Read More »
whether supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from a sweetshop which also runs a resturant is a transaction of supply of goods or a supply of service; [Also refer New GST Books ] Held Where applicant has a sweet shop in ground floor and a restaurant in… Read More »
GSTR-3B allowed to be filed manually Tran-I credit not reflected in in GSTR-3B The GSTR-3B form – in the relevant table dealing with eligible ITC, talks of total ITC available; ITC reversed and the net ITC available. As the deadline for completing this form and availing the credit is 20.10.2018, the respondents are hereby directed… Read More »
HIGH COURT OF RAJASTHAN Sakeel v. State Tax Officer SANJEEV PRAKASH SHARMA, J. S.B. CIVIL WRITS NO. 13485 OF 2018 JULY 4, 2018 Alkesh Sharma, Adv. and Sarvesh Jain, Adv. for the Petitioner. R.B. Mathur, Adv. and Ms. Tanvi Sahai, Adv. for the Respondent. JUDGMENT 1. It is stated by learned counsel for the petitioner that show cause notice was issued… Read More »
Where applicant is acting as distributor or marketing agents of lottery schemes organized by State Government of Mizoram (organizing state) and procures online tickets from organizing state for distribution across Maharashtra and tickets are sold through a chain of dealers /sales terminals of applicant spread across Maharashtra. Supplier of lottery is State Government of Mizoram… Read More »
Duty Free Import Authorization (DFIA) licences, issued to allow duty free import of inputs that go into manufacture of products that are exported, is covered under HSN code 4907 and shall attract applicable GST. DFIA cannot be considered as ‘Duty Credit scrip’ as envisaged under Sr. No. 122A of Notification No. 1/2017-Central Tax (Rate) inserted… Read More »
Held The prototypes goods are made physically available by the recipient of services (the overseas clients) to the supplier of services (the applicant). Service of testing is over once on the basis of examination and verification of prototype, the test report is generated and sent via mail as stated by the applicant and therefore provision… Read More »
Receipt of penal charges by finance companies on delayed payment of EMIs would be receipt of amounts for tolerating act of their customers for having delayed/defaulted on their EMI payments within due dates and, same would definitely be a ‘supply’ under GST Act Amount or quantum which is consideration in form of penal charges received… Read More »
Issue in Earlier Order : The accused be released on bail on furnishing bond of the sum of Rs.50 lakhs and on condition to deposit Rs.39 crore to the Government Exchequer through the competent authority Held Now The petitioners be enlarged on bail by furnishing personal recognition bond of Rs.10 lakhs each and on further… Read More »
HIGH COURT OF DELHI Lemon Tree Hotels Ltd. v. Union of India S. RAVINDRA BHAT AND A.K. CHAWLA, JJ. W.P. (C) NO. 1728 OF 2018 C.M. APPL. NO. 7172 OF 2018 AUGUST 10, 2018 Sanjeev Anand, Varun K. Bala and Ankit Singh, Adv. for the Appellant. Ms. Sangita Rai, Adv., UOI for the Respondent. ORDER 1. The petitioner had approached this Court claiming directions that… Read More »