Category Archives: GST Judgments

No detention of goods if docs for inter-State transportation of goods weren’t notified by Center Govt

By | April 2, 2018

HIGH COURT OF KERALA Ascics Trading Company v. Assistant State Tax Officer A.K. JAYASANKARAN NAMBIAR, J. WP (C) NO. 31328 OF 2017(M) OCTOBER  4, 2017 K.J. Abraham and Nikhil John for the Petitioner. C.E. Unnikrishnan for the Respondent. JUDGMENT 1. It is brought to my notice by the learned counsel appearing for the petitioner that pursuant to the interim order dated… Read More »

Bring Petrol & diesel under GST : Court can not issue direction to Govt : HC

By | March 28, 2018

HIGH COURT OF MADRAS K.K. Ramesh v. Union of India M. SATHYANARAYANAN AND MRS. R. HEMALATHA, JJ. W.P. (MD) NO. 5484 OF 2018 MARCH  15, 2018 K.K. Ramesh for the Petitioner. V. Kathirvelu and V. Jeya Kumar for the Respondent. ORDER M. Sathyanarayanan, J.- The present Writ Petition is filed as a ‘Public Interest Litigation’ by the petitioner/party-in-person, stating among other things, that… Read More »

GST not included in tender price ? Authorities have right to obtain information : HC

By | March 28, 2018

HIGH COURT OF CALCUTTA Kakali Bera v. Union of India DEBANGSU BASAK, J. W.P. (C) NO. 569 OF 2018 JANUARY  17, 2018   Harpal Singh and Nilanjan Bhattacharya for the Petitioners. Indrajit Das Gupta and Tapan Bhanja for the Respondent. ORDER 1. A tender process initiated by the Geological Survey of India, Eastern Region by a notice inviting tender dated April 27, 2017… Read More »

HC allowed Credit of clean energy cess paid on coal for payment of GST compensation cess

By | March 24, 2018

Petitioner here will continue to pay the taxes as and when they fall due after availing and utilizing the credit for the cess already paid. This will, however, be subject to the final orders passed by this Court. HIGH COURT OF DELHI Hind Energy & Coal Benefication (India) Ltd. v. Union of India S. MURALIDHAR AND PRATHIBA… Read More »

Goods can’t be seized under GST even if transported after 1 week from invoice date : HC

By | March 22, 2018

HIGH COURT OF ALLAHABAD Maa Vindhyavasini Tobacco (P.) Ltd. v. State of U.P. BHARATI SAPRU AND SAUMITRA DAYAL SINGH, JJ. WRIT TAX NO. 870 OF 2017 DECEMBER  22, 2017 Shubham Agrawal for the Appellant. ORDER   1. Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi, learned special counsel for the revenue. Sri Prem Shankar… Read More »

File fresh application for GST registration if earlier application is rejected by dept. : HC

By | March 21, 2018

HIGH COURT OF KERALA Rajeevan V.N. v. Central Tax Officer. – 1 Circle, Cochin P.B SURESH KUMAR, J. W.P..(C) NO. 40545 OF 2017 FEBRUARY  21, 2018 C.S. Manu and S.K. Premraj for the Petitioner. Sreelal Warrier and Binoy Vasudevan for the Respondent. JUDGMENT 1. The application preferred by the petitioner for registration under the Central Goods and Services Tax Act and the Kerala… Read More »

Exporters required to furnish bonds to export without paying IGST: Delhi HC

By | March 21, 2018

In order to avail of the input tax credit, the Petitioner, being a new entrepreneur with an export turnover of less than Rs.1 crore per annum, has to necessarily furnish a bond with a bank guarantee HIGH COURT OF DELHI Aphro Ecommerce Solutions (P.) Ltd. v. Union of India S. MURALIDHAR AND PRATHIBA M. SINGH, JJ. W.P.… Read More »

GST not applicable on work contracts if agreements executed before July 1, 2017: HC

By | March 21, 2018

HIGH COURT OF MADRAS Coimbatore Corporation Contractors Welfare Association v. State of Tamil Nadu T.S. SIVAGNANAM, J. W.P. NO. 24853 OF 2017 OCTOBER  5, 2017 S. Doraisamy for the Petitioner. A. Sri Jayanthi and K.Venkatesh for the Respondent. ORDER 1. The petitioner is an association registered under the provisions of the Tamil Nadu Societies Act bearing Registration No.81/2012. The Association was… Read More »

GST council recommendations not in violation of Election Code of Conduct : HC

By | March 21, 2018

HIGH COURT OF GUJARAT Sandipkumar Kirankumar Sharma v. State Election Commission R. SUBHASH REDDY, CJ AND VIPUL M. PANCHOLI, J. WRIT PETITION (PIL) NO. 239 OF 2017 NOVEMBER  15, 2017 Ms. Sneha A. Joshi, Adv. for the Applicant. Kamal B. Trivedi, Adv. General and Ms. Sangita Vishen, Asstt. Govt Pleaderfor the Respondent. ORDER R. Subhash Reddy, CJ – This petition is filed… Read More »

Allow easy access to GST portals : Bombay HC directions to GSTN

By | March 20, 2018

HIGH COURT OF BOMBAY Abicor & Binzel Technoweld (P.) Ltd. v. Union of India S.C. DHARAMADHIKARI AND SMT. BHARATI H. DANGRE, JJ. WRIT PETITION (L) NO. 2230 OF 2018 FEBRUARY  6, 2018 Vinayak Patkar, Ishaan Patkar and G.Y. Patwardhan for the Petitioner. Sonpal, B.V. Samant, AGP and Jitendra Mishra for the Respondent. ORDER   1. The petitioner has brought before this Court his grievance and it… Read More »