Category Archives: GST Judgments

Incentives granted before GST withdrawn after GST, Writ Petition dismissed as , no plea of promissory estoppel was maintainable : HC

By | May 3, 2020
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Incentives granted before GST withdrawn after GST, Writ Petition dismissed as , no plea of promissory estoppel was maintainable : HC HIGH COURT OF DELHI Hero Motocorp Ltd. v. Union of India VIPIN SANGHI AND SANJEEV NARULA, JJ. W.P. (C). 505 OF 2020 CM APPL. 1328 OF 2020 MARCH  2, 2020 S. Ganesh, Sr. Adv., Ms. Priyanka Rathi, Ms. Ashwini Chandrasekaran and Rohit… Read More »

Denying Refund is illegal if holded for cross verification of payment made : HC

By | May 3, 2020
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Denying Refund is illegal if holded for cross verification of payment made : HC In the instant case, the respondents had withheld the refund for 11 years on ground of ‘want of cross-verification details’ which is not a ground mentioned in Sec.33-C for withholding the refund due to petitioner. Sec.33-E and 33-F of the APGST… Read More »

Technical Documents not to be included in valuation of Equipment : SC

By | May 3, 2020
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Drawings & specifications imported for post-importation activities not to be included in value of imported goods: SC SUPREME COURT OF INDIA Commissioner of Customs v. Steel Authority of India Ltd. DEEPAK GUPTA AND ANIRUDDHA BOSE, JJ. CIVIL APPEAL NO. 6398 OF 2009 APRIL  27, 2020 JUDGMENT   Aniruddha Bose, J. – The dispute in this appeal relates to… Read More »

Reduction in Incentive Scheme by Govt by Subsequent Notification not covered by promissory estoppel: SC

By | May 1, 2020
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Reduction in Incentive by Govt by Subsequent Notification not covered by promissory estoppel: SC SUPREME COURT OF INDIA Union of India v. V.V.F. Ltd. ARUN MISHRA, M.R. SHAH AND B.R. GAVAI, JJ. CIVIL APPEAL NOS. 2256-2263 OF 2020 APRIL  22, 2020 JUDGMENT M.R. Shah, J. – Leave granted in all the special leave petitions. Civil Appeals @ SLP ©… Read More »

Service Tax records can be asked even after GST Regime : HC

By | April 30, 2020
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Service Tax records can be asked even after GST Regime : HC HIGH COURT OF DELHI Aargus Global Logistics (P.) Ltd. v. Union of India VIPIN SANGHI AND SANJEEV NARULA, JJ. W.P.(C) 2580 OF 2020 C.M. NO. 9012 (EXEMPTION) OF 2020 MARCH  6, 2020 G. Saikumar and Ms. Soumya Saikumar, Advs. for the Petitioner. T.P. Singh, Sr. Central Govt. Counsel, Ms. Sonu Bhatnagar,… Read More »

Coercive action can be taken against taxpayer in GST if he failed to appear against summons : HC:

By | April 30, 2020
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coercive action can be taken against taxpayer if he failed to appear against summons : HC: one of the summonses annexed to the writ petition, being summons dated 26th September, 2019, reveals that the same is for the purpose of enquiry in respect of availment of Input Tax Credit (I.T.C.), summons without receipt of any… Read More »

No Attachment of Bank account to recover Interest without issuing Show Cause Notice : HC

By | April 24, 2020
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No Attachment of Bank account to recover Interest without issuing Show Cause Notice : HC Bank Account No notice as contemplated under Section 73 of the GST Act was issued to the respondent- assessee before quantifying interest amount and attaching Bank account of the respondent-assessee. In paragraph 6, the learned Single Judge has held that… Read More »