GST Judgements

PIL admitted by Supreme Court related to GST Mechanism for OIDAR Services Providers

pradeep goyal 19 March 2021 at 09:55

Present writ petition was filed before Honourable Supreme Court of India under article 32 of Constitution seeking mechanism from government of India to track GST paid by Facebook, Amazon, Google, Twitter, others providing Online Information Database

Posted in GST | 711 Views

HC issued directions that no recovery should be during search/inspection under any circumstances

Bimal Jain 18 March 2021 at 14:20

The Hon'ble Gujarat High Court in Bhumi Associate v. Union of India [R/Special Civil Application Nos. 2426, 2515, 2618 and 3196 of 2021 decided on February 18, 2021] passed an interim order directing the CBIC and Chief Commissioner of Central/State T

Posted in GST | 167 Views

No GST on exempted services of transmission or distribution of electricity

Bimal Jain 15 March 2021 at 12:21

The Hon'ble Rajasthan High Court in Jodhpur Vidyut Vitran Nigam Ltd. v. UOI &ors. [D.B. Civil Writ Petition No. 9397/2018, decided on February 5, 2021] quashed Para 4(1) of Circular No. 34/8/2018-GST dated March 1, 2018

Posted in GST | 152 Views

No bar on investigation by different officers independently investigating different matters without any overlapping

Bimal Jain 13 March 2021 at 12:16

The Hon'ble Punjab & Haryana High Court in Kaushal Kumar Mishra vs. Addl Director General & anr [CWP-21387-2020 (O&M), decided on February 12, 2021] dismissed the petition and refused to interfere with the investigations undertaken by the competent a

Posted in GST | 143 Views

Assessee can rectify or revise Form GSTR-3B or GSTR-1

Bimal Jain 12 March 2021 at 16:49

The Hon'ble Gujarat High Court in M/S Deepak Print v. Union of India [R/Special Civil Application No. 18157 of 2019, decided on March 9, 2021] directed the revenue department to allow the rectification of entries in the Form GSTR-3B return for the Mo

Posted in GST | 163 Views

GST implementation being a "change in law" qualify as a force majeure event

Guest 10 March 2021 at 11:55

The Hon'ble Delhi High Court in National Highways Authority of India v. Sahakar Global Ltd. [O.M.P. (COMM) No. 486 of 2020 decided on September 29, 2020], dismissed the petition and refused tointerfere with the arbitral award passed by the Arbitrator

Posted in GST | 164 Views

Opportunity of being heard shall be given before passing of any order by the GST Authority

Bimal Jain 05 March 2021 at 14:50

The Hon’ble High Court of Gujarat in Alkem Laboratories Ltd. v. Union of India [R/Special Civil Application No. 994 of 2021, decided on February 4, 2021] quashed and set aside the order imposing liability of Service tax along with interest & penalty

Posted in GST | 181 Views

Granted bail to the accused alleged of fraudulently availing, utilizing and passing on ineligible ITC of INR 314.25 Cr

Bimal Jain 03 March 2021 at 12:49

Posted in GST | 197 Views

SC directed UOI to file affidavit regarding technical glitches faced in filing GST TRAN-01

Bimal Jain 27 February 2021 at 14:30

The Hon’ble Supreme Court of India in Union of India & Ors. v. M/s National Engineering Co. [Special Leave Petition (Civil) Diary No(s). 2701/2021, dated February 15, 2021] directed Union of India ("the Petitioner") to file an affidavit within 4 week

Posted in GST | 200 Views

Time period to file an appeal starts only when the order is uploaded on GST portal

Bimal Jain 26 February 2021 at 16:05

The Hon’ble Gujarat High Court in Gujarat State Petronet Ltd. v. Union of India [R/Special Civil Application No. 15607 of 2019, decided on March 5, 2020] quashed and set aside the order passed by the Appellate Authority rejecting the appeal on the gr

Posted in GST | 250 Views