GST Judgements

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

Posted in GST | 141 Views

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

Posted in GST | 170 Views

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 | 184 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

Posted in GST | 200 Views

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

Posted in GST | 137 Views

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 | 138 Views

Exclusion of small scale ice cream manufacturers from composition scheme benefit to be reconsidered by GST Council

Bimal Jain 23 February 2021 at 09:49

The Hon'ble Delhi High Court in Del Ice Cream Manufacturers Welfare's Association v. Union of India and Anr. [Writ Petition No. 5252/2019 and others dated February 9, 2021] directed the GST Council to reconsider the exclusion of small scale manufactu

Posted in GST | 107 Views

Principle of unjust enrichment not applicable to pre-deposit made under protest during pendency of the appeal

Bimal Jain 17 February 2021 at 14:34

The Hon'ble Madras High Court in The Daily Thanthi v. Commissioner of Customs (Appeals) [W.P.No.1879 of 2007 and M.P.Nos.1 of 2007 & 01 of 2008, decided on January 25, 2021] set aside the order passed by the Commissioner of Customs demanding document

Posted in GST | 131 Views

Order cancelling GST registration quashed by HC for being passed without issuing Show Cause Notice

Bimal Jain 17 February 2021 at 09:52

The Hon'ble High Court of Gujarat in Syed Jafar Abbas v. Commercial Tax Officer [R/Special Civil Application No. 14423 of 2020 decided on January 27, 2021] has quashed the order of cancellation of GST registration as it was passed without issuing sho

Posted in GST | 144 Views

No ITC on Demo vehicles purchased even though in the course of business

Bimal Jain 17 February 2021 at 09:52

The Hon’ble AAR Madhya Pradesh in M/s. Khatwani Sales and Services LLP [Order No. 13/2020 dated July 23, 2020] held that since the demo vehicles do not comply to any of the conditions prescribed in Clause (A), (B) and (C) of Section 17(5)(a) of the C

Posted in GST | 247 Views