GST Judgements

Denial of ITC refund on the grounds of technical glitches in GSTN software is unfair

Bimal Jain 14 May 2021 at 14:36

The Hon'ble Madras High Court in Tvl. Mehar Tex v. the Commissioner of CGST & Ors. [W.P.(MD) Nos. 22996, 22999 & 23001 of 2019 and W.M.P.(MD) Nos. 19733, 19736 & 19739 of 2019 dated March,18 2021] set aside the order rejecting refund claim of CGST an

Posted in GST | 149 Views

GST not leviable on subscription/infrastructure development fee collected from members, unless the amended provision is notified

Bimal Jain 12 May 2021 at 16:16

The AAR, Karnataka in the matter of M/s. Bow-ring Institute [Order No. KAR ADRG 27/2021, dated April 22, 2021] held that, the members-club is not liable to pay Goods and Services Tax ("GST") on subscription fees and infrastructure development fund co

Posted in GST | 176 Views

Whether nexus is required between ITC and Output tax liability

Bimal Jain 10 May 2021 at 10:20

The AAR, Gujarat in the matter of M/s. Aristo Bullion Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/15/2021, dated January 27, 2021] has held that Bullion trader cannot use the Input Tax Credit ("ITC") balance available in the electronic credit ledger leg

Posted in GST | 109 Views

Anticipatory bail granted in case of absence of concrete incriminating evidence to implicate the assessee

Bimal Jain 07 May 2021 at 13:14

The Hon'ble Kerala High Court in case of Abdul Shaji v. The Commissioner of Central Tax and Central Excise, The Superintendent of Central Tax and Central Excise (Order dated April 22, 2021 against Bail Application No. 220 of 2021) allowed anticipator

Posted in GST | 176 Views

Circular cannot stand in the way of a benefit offered under statutory provisions

Bimal Jain 05 May 2021 at 16:39

The Hon’ble Madras High Court in M/S. Chaizup Beverages LLP v. the Assistant Commissioner & Ors. [W.P. Nos. 10969, 10972 and 10978 of 2020 and WMP. Nos. 13335, 13339 and 13343 of 2020, dated March 26, 2021] set aside orders of Appellate Authority rej

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Inquiry cannot be considered as any proceeding initiated on the same subject matter

Bimal Jain 04 May 2021 at 12:45

The Hon’ble Allahabad High Court in G. K. Trading Company v. Union of India & Ors. [Writ Tax No. 666 of 2020, dated December 2, 2020] dismissed the petition filed for prohibiting another proper officer to initiate any inquiry/proceeding on the same s

Posted in GST | 167 Views

Stevedoring, storing, packing goods imported temporarily before exporting amounts to 'export of service' post February 01, 2019

Bimal Jain 03 May 2021 at 14:44

The AAR, Gujarat in the matter of M/S Manoj Bhagwan Mansukhani (M/S. Rishi Shipping) [GUJ/GAAR/R/12/2021dated January 27, 2021] ruled that services provided viz. stevedoring, transportation, storage, bagging, stuffing, and transportation of the goods

Posted in GST | 97 Views

SC extended the limitation period w.r.t. filing of cases/appeals until further orders due to COVID-19 surge

Bimal Jain 02 May 2021 at 11:43

The Hon'ble Supreme Court of India in Re: Cognizance for extension of limitation [Miscellaneous Application No. 665/2021 in SMW(C) No. 3/2020, dated April 27, 2021] extended the limitation period for the filing of cases in Courts and Tribunals w.e.f.

Posted in GST | 240 Views

No GST can be demanded from Buyer for the fault of Seller of non-payment of taxes to the Govt

Bimal Jain 29 April 2021 at 09:51

The Hon'ble Madras High Court in M/s. D. Y. Beathel Enterprises v. the State Tax Officer [W.P. (MD) Nos. 2127, 2117, 2121, 2152, 2159, 2160, 2168, 2177, 2500, 2530, 2532, 2534, 2538, 2539, 2540, 2503 & 2504 of 2021 &Ors., dated February 24, 2021] qua

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SC: Power of provisional attachment under GST is draconian

Bimal Jain 28 April 2021 at 14:56

The Hon'ble Supreme Court of India in M/S Radha Krishan Industries v. the State of HP (Civil Appeal No 1155 of 2021 dated April 20, 2021) set aside the judgment passed by the Hon'ble Himachal Pradesh High Court ('HP High Court') and the orders of pro

Posted in GST | 196 Views