The assessee was not able to establish the actual movement of the goods. When the RTO report strongly suggested that the vehicles in which the goods were stated to have been transported were incapable of doing so, the burden would be on the assessee to dislodge these primary findings particularly when the report of the… Read More »
Transitional GST ITC on Computers Computers, laptops etc. used for providing output service would not qualify as inputs for the purpose of availing transactional ITC u/s 140(2) / 140(3) of KSGST Act. These goods are not eligible for ITC for the VAT period. AUTHORITY FOR ADVANCE RULINGS KERALA Geojith Financial Services Ltd., In re B.G. KRISHNAN AND B.S.… Read More »
GST registration limit in case of Joint owners of property The small business exemption, provided under section 22 is eligible to the co-owners separately in the case of jointly owned property, where rent is collected together, but divided equally and transferred to the respective co-owner. Engaging a co-owner to collect and distribute rent among all… Read More »
As the issue ‘whether the applicant is liable to deduct TDS under Section 51 of the CGST Act, 2017 and the GGST Act, 2017’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the question raised in the application, as it is lacking jurisdiction to decide the issue. T… Read More »
AUTHORITY FOR ADVANCE RULINGS, GUJARAT Take Off Academy, In re R.B. MANKODI AND G.C. JAIN, MEMBER ADMISSION ORDER NO. GUJ/GAAR/ADM/2018/33 AUGUST 30, 2018 Samir Siddhapuria, Adv for the Applicatnt. RULING 1. The applicant Take Off Academy has filed application seeking advance ruling on following questions – (a) The consideration received from M/s. Pearson VUE, for Tax Invoice No. 001… Read More »
As per the dictionary meaning, ‘Art‘ is the expression or application of human creative skill and imagination, typically in a visual form such as painting or sculpture, producing works to be appreciated primarily for their beauty or emotional power. The improvement of speed and accuracy of calculations or development of mental capabilities, such as, concentration,… Read More »
The applicant carries out blasting work with the aid of explosives. Thus, there is deemed supply of explosives in this case in view of the judgement of Hon’ble Supreme Court in the case of Bharat Pest Control (supra) as well as the supply of service in the form of the blasting work. Therefore, the situation as narrated… Read More »
The Compensation to States Act, 2017 does not violate Constitution (One Hundred and First Amendment) Act, 2016 nor is against the objective of Constitution (One Hundred and First Amendment) Act, 2016. Parliament has full legislative competence to enact the Act and the Act having been enacted to implement the Constitution (One Hundred and First Amendment)… Read More »
HIGH COURT OF CALCUTTA Jaspal Singh v. Assistant Commissioner of State Tax, Kharagpur DEBANGSU BASAK, J. W.P. NO. 15026 (W) OF 2018 AUGUST 16, 2018 Anil Dugar Ms. Rajarshi Chatterjee, Tapan Bhanja , Abhratosh Majumder, P. Dudhoria and A. Mazumder for the Appearing Parties. JUDGMENT 1. A notice dated May 15, 2018 passed by the Assistant Commissioner of Sales Tax, Kharagpur Range is under challenge… Read More »
HIGH COURT OF PUNJAB AND HARYANA Divya Singla v. Union of India RAJESH BINDAL AND AMIT RAWAL, JJ. CWP NO. 12390 OF 2017 (O&M) AUGUST 27, 2018 Deepak Gupta, Adv. for the Petitioner. Anshuman Chopra, Adv. for the Respondent. ORDER Rajesh Bindal, J. – The petitioners approached this Court seeking quashing of notice dated 15.05.2017 whereby the respondent asked the petitioner… Read More »