GST Judgements

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 | 169 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

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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

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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

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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

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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

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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 | 207 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

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Power to attach bank account should be exercised strictly as it entails serious consequences

Bimal Jain 25 February 2021 at 16:19

The Hon'ble Delhi High Court in Proex Fashion Private Limited v. Government of India &Ors. [W.P.(C) 11245/2020 & CM APPL. 35053/2020, decided on January 6, 2021] quashed the order passed for attaching the bank account of the assessee pursuant to proc

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Amount received for security services including amount of wages for guards taxable @18%

Bimal Jain 23 February 2021 at 16:37

The Hon’ble AAR Gujarat in M/s Gujarat Industrial Security Force Society [Advance Ruling No. GUJ/GAAR/R/100/2020 decided on October 14, 2020] held that the security services would be taxable to GST @18% on the entire amount received including the wag

Posted in GST | 170 Views