GST Judgements

Services of suppllying of doctor, nursing staff, ambulances and other administrative staff do not qualify under "health care services" and are taxable under GST.

Guest 20 January 2021 at 12:36

M/s. Sparsh OHC Manpower Service, 101-102, Bhavita Business Hub, 1st Floor, Gorwa Road, Vadodara is a proprietorship company having a GSTIN: 24AAGPT2412H1ZY, filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of

Posted in GST | 170 Views

Gujarat HC grants regular bail to assessee arrested for offences punishable under Section 132(1)(a) of the CGST Act

Bimal Jain 19 January 2021 at 12:06

The Hon'ble Gujarat High Court, in Idrish Yusufbhai Malvasi v. State of Gujarat and Ors. [R/Criminal Misc.Application No. 18320 of 2020 decided on December 10, 2020] grants regular bail to the Managing Director of M/s. MishkatAgro Industries Pvt. Ltd

Posted in GST | 131 Views

GST would be levied on recovery of canteen services regardless "profit-making" aspect

Bimal Jain 18 January 2021 at 16:26

The Hon'ble Gujarat AAR, in the matter of M/s Amneal Pharmaceuticals Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/50/2020, dated July 30, 2020] held that GST would be levied on recovery of amount from employee on account of third party canteen services p

Posted in GST | 129 Views

No GST should be levied on notice pay received from employees in lieu of notice period

Bimal Jain 13 January 2021 at 12:39

The Hon'ble Gujarat AAR, in the matter of M/s Amneal Pharmaceuticals Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/51/2020, dated July 30, 2020] recently held that GST at the rate of 18% is applicable on recovery of notice pay from the employees who leave

Posted in GST | 203 Views

SC: Dismissed Writ challenging constitutional validity of various provisions under CGST Act, directed to pursue the remedies before HC

Bimal Jain 13 January 2021 at 09:54

The Hon'ble Supreme Court of India in Devendra Dwivedi vs Union of India & Ors. [Writ Petition(s) (Criminal) No(s). 272/2020, dated January 7, 2021] dismissed writ petition under Article 32 of the Constitution of India, challenging constitutional val

Posted in GST | 354 Views

Disallowed rectification of tax invoice as not covered under Section 161 and Limitation Act not applicable to Special statute

Bimal Jain 11 January 2021 at 09:45

The Hon'ble Tripura High Court in M/s Kiran Enterprise v. The State of Tripura and Ors. [WP (C) No. 114 of 2020 dated December 17, 2020] rejected petition filed along with condonation of delay application for rectification of error (name of the party

Posted in GST | 184 Views

Financial assistance received in lieu of services to be provided by Indian subsidiary company to holding company in Germany is a supply of service

Bimal Jain 09 January 2021 at 09:53

The Hon'ble AAR Maharashtra in M/s. Prettl Automotive India Private Limited [Order No. GST-ARA-20/2019-20/B-59 dated December 15, 2020] held that financial assistance to be received by the Indian subsidiary is a ' consideration' for supply and agreei

Posted in GST | 140 Views

Confiscation Order quashed and reduced penalty from Rs. 19 Cr. to Rs. 10,000 under CGST Act

Bimal Jain 07 January 2021 at 17:41

The Hon'ble Allahabad High Court in M/S Metenere Ltd. v. Union of India and another[Writ Tax No. 360 of 2020 dated December 17, 2020] quashed the order of confiscation of 12,979 metric tonnes of stock, passed by the Additional Commissioner, GST & Cen

Posted in GST | 143 Views

Investigation cannot be stalled on apprehension of contracting COVID-19

Bimal Jain 02 January 2021 at 14:52

The Hon'ble Delhi High Court, in the case of P.V. Rao vs. Senior Intelligence Officer, DGGSTI [W.P.(C.) No. 8975/2020 (dated, November 18, 2020)] denied relief to P.V. Rao ("Petitioner") from appearing physically in Delhi to record statement in alleg

Posted in GST | 108 Views

Best judgment assessment cannot be made for non-filing of GSTR-3B

Bimal Jain 30 December 2020 at 15:42

The Hon’ble Appellate Authority, GST,Andhra Pradesh, in the case ofOmsai Professional Detective & Security Services Pvt. Ltd. [Order No. 5132 of 2020 (dated, March 16, 2020)]held that best judgment assessment under Section 62(1) of Central Goods and

Posted in GST | 173 Views