Category Archives: GST Judgments

High Court allowed to file GST TRAN-1 as there were technical glitches on GST Portal

By | August 25, 2021

HIGH COURT OF MADRAS Tvl. Innovative Motors v. Goods and Service Tax Council, Secretariat, New Delhi MRS. J. NISHA BANU, J. W.P.(MD) NO. 7712 OF 2019 APRIL  15, 2021 B. Rooban for the Petitioner. Mrs. S. Ragaventhre, Junior Panel of Central Excise for the Respondent. ORDER 1. This Writ Petition has been filed by the petitioner to direct the respondents… Read More »

Option opted for GST @18% with input tax credit is applicable for all the apartments/villas of project including unbooked units : AAR

By | August 25, 2021

AUTHORITY FOR ADVANCE RULINGS, KERALA Victoria Realtors, In re SIVAPRASAD S. AND SENIL A.K. RAJAN, MEMBER ADVANCE RULING NO. KER/116/2021 MAY  28, 2021 M.P. Tony, Chartered Accountant for the Appellant. PROCEEDINGS 1. M/s. Victoria Realtors (hereinafter referred to as the applicant) is a partnership firm registered in Tamil Nadu and engaged in promotion of gated community villa projects in… Read More »

Railway parts such as Brush Holder Assembly parts etc to be classified under heading 86.07 : AAR

By | August 25, 2021

AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA Arco Electro Technologies (P.) Ltd., In re RAJIV MAGOO AND T.R. RAMNANI, MEMBER NO. GST-ARA-61/2020-21/B-31 JULY  13, 2021 PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been tiled under section 97 of the Central… Read More »

NO GST on employees portion of canteen charges collected by employer and paid to Canteen service provider : AAR

By | August 25, 2021

AUTHORITY FOR ADVANCE RULINGS, GUJARAT Tata Motors Ltd., In re SANJAY SAXENA AND ARUN RICHARD, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/39/2021 JULY  30, 2021 Rajesh Shukla and Mukesh Dokania for the Applicant. RULING Brief Facts The applicant submitted that they are maintaining canteen facility to its employees at its factory premises to comply with the mandatory requirement of maintaining the canteen as… Read More »

Taxpayer allowed to clear repaired re-imported goods without payment of IGST : High Court

By | August 6, 2021

HIGH COURT OF DELHI Interglobe Aviation Ltd. v. Union of India D.N. PATEL, C.J. AND JYOTI SINGH, J. W.P.(C) NO. 5617 OF 2021 JUNE  1, 2021 Ms. Charanya Lakshmikumaran, B.L. Narasimhan, Yogendra Aldak and Kunal Kapoor, Advs. for the Petitioner. Chetan Sharma, Aashish Jain, Vinay Yadav, Akshay Gadeock, Amit Gupta, Sahaj Garg and Satish Kumar for the Respondent. JUDGMENT D.N. Patel, CJ. – Proceedings have been conducted through video conferencing. CM… Read More »

GST Department can block ITC u/r 86A even if no positive credit standing in the electronic credit ledger : High Court

By | August 6, 2021

HIGH COURT OF ALLAHABAD R.M. Dairy Products LLP v. State of Uttar Pradesh NAHEED ARA MOONIS AND SAUMITRA DAYAL SINGH, JJ. WRIT TAX NO. 434 OF 2021 JULY  15, 2021 Nishant Mishra and Yashonidhi Shukla for the Petitioner. ORDER Heard Mr. Nishant Mishra along with Ms. Yashonidhi Shukla, learned counsel for the petitioner, Mr. Manu Ghildyal, learned counsel representing respondent… Read More »

GST Deaprtment can not encash bank guarantee if time to file appeal not expired : High Court

By | August 6, 2021

HIGH COURT OF KERALA Varahamurthi Flexirub Industries (P.) Ltd. v. State Tax Officer, Squad-VII, Palakkad A.M. BADAR, J. WP (C) NO.3900 OF 2021(J) FEBRUARY  16, 2021 JUDGMENT 1. Heard both sides. The petitioner, who has suffered an order of confirmation of penalty at the hands of the respondent-State Tax Officer, is challenging the action of the… Read More »