GST Judgements

Appeal cannot be rejected on the procedural lapse of non-submission of order

Bimal Jain 03 July 2024 at 09:35

The Hon'ble Madras High Court in Indian Potash Ltd. v. Deputy Commissioner (ST)[W. P. Nos. W.P. NOS. 12497, 12498, 12500 & 12501 OF 2024 of 2024 dated June 06, 2024] directed the adjudicating authority to entertain the appeal which was earlier reject

Posted in GST | 98 Views

Charges received by the taxpayer for services at the Ayurveda Centre, Beauty Parlor, and Convention Centre within the hotel attract luxury tax

Bimal Jain 03 July 2024 at 09:35

The Hon'ble Kerala High Court, Ernakulam in the case of State of Kerala v. M/s M. Far Hotels Ltd. [O.P (Tax) No. 24 and 28 of 2016 dated June 04, 2024] held that charges received by the taxpayer for services at the Ayurveda Centre, Beauty Parlor, and

Posted in GST | 109 Views

Fresh opportunity be granted for personal hearing when SCN was inadvertently sent to old address of the Assessee

Bimal Jain 28 June 2024 at 10:24

The Hon'ble Madras High Court in C. Ekambaram v. Assistant Commissioner of GST And Central Excise [W.P. No. 12380 Of 2024 dated June 7, 2024], held that fresh opportunity be granted for personal hearing and filing of reply when Show Cause Notice ("th

Posted in GST | 79 Views

Impugned Order liable to be set aside when reply filed by the Assessee in response to the discrepancies raised in returns has not been taken into consideration

Bimal Jain 24 June 2024 at 10:58

The Hon'ble Madras High Court in Perfect Assayers (P.) Ltd. v. State Tax Officer (ST) [W.P. No. 12083 of 2024 dated June 03, 2024] allowed the writ petition and set aside the Order-in-Original and Show Cause Notice when reply filed by the Assessee in

Posted in GST | 72 Views

Proper Officer had to at least consider the reply on merits and then form an opinion

Bimal Jain 24 June 2024 at 10:58

The Hon'ble Delhi High Court Mitsubishi Electric India (P.) Ltd. v. Union of India [W.P. (Civil) No. 7443 of 2024 dated May 22, 2024] set aside the order and held that the Proper Office must atleast consider the reply furnished by the Assessee on mer

Posted in GST | 68 Views

Salary Deductions for Canteen Services Not Considered Supply of Service though ITC is available as canteen services provided are obligatory in nature

Bimal Jain 20 June 2024 at 10:25

The AAR, Gujarat in the case of M/s. Dormer Tools India Pvt Ltd [Advance Ruling no. GUJ/GAAR/R/2024/12 dated May 30, 2024], ruled that the nominal amount deducted by the Applicant from employee salary would not be considered as supply of services as

Posted in GST | 105 Views

Department cannot take Coercive Action unless a SCN is issued w.r.t Claim of IGST Refund on Exports under the Advance Authorization Scheme

Bimal Jain 20 June 2024 at 10:25

The Hon'ble Rajasthan High Court in Reliance Chemotax Industries Ltd. v. Union of India [Civil Writ Petition No. 6961 of 2023 dated May 13, 2024] has directed the Revenue not to take coercive measures against the Petitioner w.r.t Recovery pertaining

Posted in GST | 573 Views

Order and SCN are liable to be set aside when reply and documents filed by the Assessee with the Auditor are not taken into consideration

Bimal Jain 20 June 2024 at 10:19

The Hon'ble Delhi High Court in the case of Samsung India Private Limited v. Union of India [W.P. (C) No. 7351 of 2024 dated May 21, 2024] allowed the writ petition and set aside the Impugned Order and Show Cause Notice on the ground that the reply a

Posted in GST | 108 Views

Imported Goods stored in 3P FTWZ being sold and moved to Bonded Warehouse on 'as is where is' basis under MOOWR scheme are not liable to GST

Bimal Jain 17 June 2024 at 13:05

The Tamil Nadu AAR, in the matter of M/s. Sunwoda Electronic India Private Limited [Advance Ruling No. 06/ARA/2024 dated April 30, 2024], has held that sale of goods from third-party free trade warehousing zone ("3P FTWZ") on 'as is where is' basis t

Posted in GST | 336 Views

SCN and Form GST REG 31 liable to be set aside when SCN lacks officer details issuing SCN and supporting documents and is not in compliance with Rule 21A of the CGST Rules

Bimal Jain 17 June 2024 at 13:00

The Hon'ble Delhi High Court in the case of Rajkumar Singhal v. Goods and Services Tax Network [W.P. (C) NO. 3773 OF 2024 dated March 14, 2024] allowed the writ petition and set aside the Show Cause Notice ("SCN") and Form GST REG 31 on the ground th

Posted in GST | 79 Views