GST Judgements
Interest to be charged on Net Tax liability w.e.f July 01,2017
Bimal Jain 09 November 2020 at 15:40
The Hon’ble Madras High Court in the case of M/s. Maansarovar Motors Private Limited v. The Assistant Commissioner and Others[W.P. No. 4468 of 2020, dated 29 September, 2020]has set aside orders for levying interest on input tax credit (“ITC”) as app
Delhi High Court: Upheld the power to conduct Service Tax Audit post GST regime
Bimal Jain 05 November 2020 at 14:42
The Hon'ble Delhi High Court in the case of M/s Vianaar Homes Pvt. Ltd [W.P.(C) 2245/2020 & CM APPL. 7832/2020 dated November 3, 2020] has held that Section 174(2)(e) of the Central Goods and Services Tax Act, 2017 ("CGST Act"), specifically empowers
The Hon'ble HC, Gujarat in Cosmo Films India v. Union of India &Ors. [R/SLP No. 15833/2018 dated October 20, 2020] upheld the validity of rule 96(10) of the Central Goods and Services Tax Rules, 2017 ("CGST Rules") and rules that notification is requ
The Hon'ble HC, Karnataka in Bagmane Developers v. Union of India [W.P. No. 9430/2020 dated October 22, 2020] stayed demand of Rs. 62 crore in a writ petition challenging credit restriction under Section 17(5)(c) and (d) of Central Goods and Services
Division Bench of Madras HC disallowed Cess transition into GST
Bimal Jain 22 October 2020 at 16:03
The Hon'ble HC (Division Bench), Madras in the case of Assistant Commissioner of Cost and Central Excise and Anr. vs. Sutherland Global Services Pvt. Ltd. & 2 Ors. [Writ Appeal No. 53/ 2020 dated October 16, 2020] set aside the order of Hon’ble Singl
The Hon'ble AAR, West Bengal in Re: M/s Hooghly Motors Pvt. Ltd. [Order Number 06/WBAAR/2020-21 dated August 10, 2020] held that a three-wheeled electrically operated vehicle/rickshaw is classifiable under HSN 8703 (Motor Vehicles for carrying less t
No registration required for trust carrying out 'charitable activities' exempt under GST
Bimal Jain 16 October 2020 at 12:48
The Hon'ble AAR, Gujarat in Re: All India Disaster Mitigation Institute [Advance Ruling No. GUJ/GAAR/R/20/2019 dated September 11, 2019] wherein the charitable trust registered under Section 12AA and 80G of Income-tax Act, 1961 ("Income Tax Act") car
Prize money received from horse-race clubs not liable to GST
Bimal Jain 09 October 2020 at 15:53
The Hon’ble AAAR, Maharashtra in Re: Vijay Baburao Shirke [Order No. MAH/AAAR/RS-SK/23/2020-21 dated June 4, 2020] set aside AAR order to hold that receipt of prize money from horse-race clubs (in the event horse wins the race) would not be subject t
ITC w.r.t GST paid on Lift Installation Charges Not Available
Bimal Jain 07 October 2020 at 12:52
The Hon'ble AAR, Maharashtra in Re: M/s Las Palmas Co-operative Housing Society [Order No. MAH/AAAR/RS-SK/24/2020-21 dated July 20, 2020] held that the input tax credit ("ITC") in respect of GST paid on lift installation charges paid to lift contract
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
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