Category Archives: GST Judgments

Seized goods under GST act to be released on giving security equal to invoice value, other than cash or bank guarantee : ALLAHABAD HC

By | June 28, 2018
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HIGH COURT OF ALLAHABAD Akash Traders v. State of U.P BHARATI SAPRU AND NEERAJ TIWARI, JJ. WRIT TAX NO. 7 OF 2018 JANUARY  8, 2018 Praveen Kumar and Hitashu Kataria Anand for the Petitioner. ORDER   1. Heard Shri Praveen Kumar, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the respondent. 2. This writ petition has been… Read More »

Vehicle details not updated in Eway bill, Goods detained could be released on furnishing bank guarantee :KERALA HC

By | June 23, 2018
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HIGH COURT OF KERALA Kairali Granites v. Assistant State Tax Officer A.K. JAYASANKARAN NAMBIAR, J. W.P. (C) NO. 15994 OF 2018 MAY  15, 2018 K. Srikumar, Sr. Adv., K. Manoj Chandran, Adv., P.R. Ajithkumar, Adv. and S.A. Mansoor (Pattanum), Adv. for the Petitioner. Smt. Thushara James, Govt. Pleader for the Respondent. JUDGMENT 1. A consignment of marble, granite slabs and tiles that was… Read More »

E-way Bill Date wrongly declared , Seized goods to be released on furnishing security other than cash or bank guarantee: HC

By | June 21, 2018
1 Comment

HIGH COURT OF ALLAHABAD Pragati Enterprises v. State of U.P. BHARATI SAPRU AND NEERAJ TIWARI, JJ. WRIT TAX NO. 25 OF 2018 JANUARY  12, 2018 Murari Mohan Rai for the Petitioner. ORDER 1. We have heard Shri M.M. Rai, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the respondent. 2. Learned Standing Counsel has received… Read More »

Sale of old newspapers not liable to State Sales Tax: Madras HC

By | June 21, 2018
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HIGH COURT OF MADRAS State of Tamil Nadu v. P.S. Sambandam Mudaliar & Co. S. MANIKUMAR AND V. BHAVANI SUBBAROYAN, JJ. TAX CASE NO. 94 OF 2018 APRIL  6, 2018 V. Hari Babu, Addl. Govt. Pleader (Taxes) for the Petitioner. ORDER S. Manikumar, J. – Instant Tax Case (Revision) is filed by the Revenue against the order of the… Read More »

No GST if Government/Authority providing services to other Government/Authority :UTTARAKHAND AAR

By | June 21, 2018
4 Comments

Government/Authority providing services to other Government/Authority is exempted from GST. AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND IT Development Agency (ITDA), In re ANIL SINGH AND AMIT GUPTA, MEMBER RULING NO. 04/2018-19 AND APPLICATION NO. 03/2018-19 MAY  29, 2018 Damanpreet Singh for the Applicant. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST Act and the… Read More »

E-way bill not made, Seized vehicle could be released without security if there was no possibility of evasion of tax: HC

By | June 21, 2018
3 Comments

HIGH COURT OF ALLAHABAD Puneet Automobiles Ltd. v. State of U.P. PANKAJ MITHAL AND SARAL SRIVASTAVA, JJ. WRIT TAX NO. 99 OF 2018 JANUARY  31, 2018 Shubham Agrawal and Rituraj Singh for the Petitioner. Gyan Prakash, C.S.C. for the Respondent. ORDER 1. Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi special counsel has appeared for the State of… Read More »

GST on Renting of Shuttering Material to builders , Writ can’t be filed if no cause of action arose in favour of assessee : Punjab and Haryana HC

By | June 21, 2018
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HIGH COURT OF PUNJAB AND HARYANA Naveep Sharma v. Union of India AJAY KUMAR MITTAL, ACTG. TEJINDER SINGH DHINDSA, J. CWP NO. 12490 OF 2018 (O&M) MAY  17, 2018 Brijesh Nandan, Adv. for the Petitioner. ORDER Ajay Kumar Mittal, Actg – The petitioner has approached this Court under Articles 226 /227 of the Constitution of India, for… Read More »

GST can be recovered as arrears of land revenue by District Collector: Allahabad HC

By | June 20, 2018
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HIGH COURT OF ALLAHABAD Mohd. Yunush v. State of U.P. AMRESHWAR PRATAP SAHI AND SHASHI KANT, JJ. WRIT-C NO. 6392 OF 2018 APRIL  13, 2018 Achint Ranjan Singh and Ramesh Singh for the Petitioner. C.K. Parekh for the Respondent. ORDER 1. Heard Sri Ramesh Singh, learned counsel for petitioner, Sri C.K. Parekh, learned counsel appearing for respondent no. 2-Nagar Nigam, Saharanpur and learned… Read More »

Reimbursement of GST liability on civil contract : HC directs Chhattisgarh SGST Officers to dispose of applications

By | June 18, 2018
1 Comment

HIGH COURT OF CHHATTISGARH Natthani Infrastructures v. State of Chhattisgarh SANJAY K. AGRAWAL, J. WP (C) NO. 1231 OF 2018 MAY  1, 2018 Ashish Surana, Adv. for the Petitioner. Gary Mukhopadhyay, GA and Pankaj Agrawal, Adv. for the Respondent. ORDER 1. Learned counsel appearing for the petitioner would submit that petitioner has made an application on 05.04.2018 before the respondent… Read More »

Collection of entertainment tax after GST Act : writ Petition admitted in Allahabad HC

By | June 18, 2018
5 Comments

HIGH COURT OF ALLAHABAD Multiplex Cinevision (P.) Ltd. v. State of U.P. KRISHNA MURARI AND ASHOK KUMAR, JJ. WRIT TAX NO. 751 OF 2018 MAY  8, 2018 Asha Parihar for the Petitioner. Gyan Prakash for the Respondent. JUDGMENT 1. Petitioner is a Company incorporated under the provisions of the Companies Act engaged in the business of construction and development of entertainment… Read More »