Judgements by GST Plus

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When sufficient remedies are available to state to protect interest of revenue, onerous conditions of bail cannot be imposed

  GST Plus    25 September 2020 at 11:12

It is settled principle that bail is the rule and jail is the exception and mere seriousness of the charge is not a factor to be taken into account while denying the valuable right of liberty. The office committed by the petitioner was bailable under

Posted in GST |   130 Views

The action of freezing the bank account of the petitioner under Section 110 of the Customs Act may not be valid

  GST Plus    18 September 2020 at 12:14

Posted in GST |   234 Views

The refund claim rejected without giving reasons is a 'non speaking order' which is liable to be set aside - writ petition allowed by way of remand

  GST Plus    18 September 2020 at 12:14

Posted in GST |   181 Views

Person supplying goods and services on behalf of another person are mandatorily required to obtain registration under Section 24, irrespective of their turnover: Gujarat AAR

  GST Plus    17 September 2020 at 10:20

Posted in GST |   124 Views

Input tax credit shall be available to health care services providers to the extent inputs are used for providing taxable services: Karnataka AAR

  GST Plus    16 September 2020 at 10:39

Posted in GST |   123 Views

Application for advance ruling cannot be admitted if the issue is pending before any authority in view of precondition under first proviso to Section 98(2): Karnataka AAR

  GST Plus    16 September 2020 at 10:39

Posted in GST |   201 Views

ITC is available in respect of tax paid on hiring of vehicles having seating capacity of more than 13 people for transport of employees

  GST Plus    15 September 2020 at 09:55

Posted in GST |   655 Views

Sale of residential flats after receipt of part-completion certificate in respect of only commercial shops shall not be exempt

  GST Plus    14 September 2020 at 10:23

Posted in GST |   164 Views

In case of supply involving transfer of land or undivided share of land, the value of land shall be deemed to be 1/3 of the value of supply, even if the actual value exceeds the same

  GST Plus    14 September 2020 at 10:23

Posted in GST |   139 Views

High Court quashes DRC-1A passed without giving opportunity of being heard

  GST Plus    11 September 2020 at 11:08

Posted in GST |   186 Views



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