GST landmark rulings

1. AAR · 15 Oct 2020
   Service is taxable @ 18% in terms of Entry No. 3(iii)(c) of Notification No. 11/2017 - CT (Rate) dated June 28, 2017 and applicant is entitled to ITC on GST paid on procurement.

   In the matter of Maninder Singh (Mideast Pipeline Products)

   (2020) TaxCorp(IDT) 4284 (AAR)

2. AAR · 15 Oct 2020
   Unconcentrated milk without sugar or other sweetening matter is classified under HSN 0401 and Applicant’s product is being offered as unconcentrated milk as its production process and end uses are also no different from that of other pasteurised unconcentrated milk.

   In the matter of ITC Limited

   (2020) TaxCorp(IDT) 4283 (AAR)

3. Kerala High Court · 14 Oct 2020
   The officer at Ernakulam has been authorised to look into the matter specifically on the grounds stated in the statement, the location of the lawyer cannot at all be a reason for the department to carry out proceedings in a particular place.

   Rajive and Company vs. The Assistant Commissioner & Ors.

   (2020) TaxCorp(IDT) 4280 (HC-KERALA)

4. Kerala High Court · 14 Oct 2020
   Although the Petitioner subsequently submitted the soft copy of the invoice, the invoice itself showed that it was generated after commencement of the transportation.

   Venus Enterprises vs. The Assistant State Tax Officer & Ors.

   (2020) TaxCorp(IDT) 4279 (HC-KERALA)

5. Kerala High Court · 14 Oct 2020
   No opportunity of personal hearing was given to the Assessee before passing the impugned order, moreover, no opportunity to provide additional documents was given.

   Thoppil Agencies vs. The Assistant Commissioner of Commercial Taxes & Anr.

   (2020) TaxCorp(IDT) 4278 (HC-KERALA)

6. Gujarat High Court · 14 Oct 2020
   The notice itself cannot be sustained, therefore, the cancellation of registration resulting from the said show cause notice also cannot be sustained.

   Mahadev Trading Co. vs. UOI

   (2020) TaxCorp(IDT) 4277 (HC-GUJARAT)

7. Madras High Court · 13 Oct 2020
   The Petitioner is prepared for any stringent conditions which may be imposed by the Court and taking into account the period of incarceration suffered by the Petitioner, grants bail subject to conditions.

   Kanthasamy vs. The Superintendent of CGST & Central Excise

   (2020) TaxCorp(IDT) 4275 (HC-MADRAS)

8. MP High Court · 12 Oct 2020
   The Code of Criminal Procedure is a complete code in itself and it provides for safeguards in respect of detention and it also provides for procedure in respect of investigation.

   Nitin Singh Bhati vs. Union of India

   (2020) TaxCorp(IDT) 4272 (HC-MP)

9. AAR · 09 Oct 2020
   Activity satisfies the conditions of term Manufacture u/s 2(72) of the CGST Act and also product can be treated as Goods’ u/s 2(52) of the Act.

   In the matter of Kolhapur Foundry and Engineering Cluster

   (2020) TaxCorp(IDT) 4270 (AAR)

10. Rajasthan High Court · 09 Oct 2020
    No coercive action shall be taken against the petitioner till the next date.

    Pushp Henna Pvt. Ltd. vs. UOI & Ors.

    (2020) TaxCorp(IDT) 4269 (HC-RAJASTHAN)

11. Rajasthan High Court · 09 Oct 2020
    Taking into consideration the submissions advanced by the respective counsels, the length of custody of the petitioner, the offences being compoundable and punishable with maximum sentence of five years, the absence of criminal antecedents this court deems it just and proper to enlarge the petitioner on bail.

    Dhanraj Singhal vs. State of Rajasthan

    (2020) TaxCorp(IDT) 4268 (HC-RAJASTHAN)

12. Delhi High Court · 09 Oct 2020
    Parties are directed to file affidavits.

    Samsung India Electronics Pvt. Ltd. vs. Union of India & Ors.

    (2020) TaxCorp(IDT) 4267 (HC-DELHI)

13. Gujarat High Court · 09 Oct 2020
    On deposit of the tax penalty along with the bank guarantee, the authority concerned shall release the goods and the vehicle at the earliest.

    Radha Tradelinks Pvt. Ltd. vs. State of Gujarat

    (2020) TaxCorp(IDT) 4266 (HC-GUJARAT)

14. Gujarat High Court · 09 Oct 2020
    Personal hearing opportunity should be given to Assessee if needed.

    Octagon Communications Private Limited vs. Union of India

    (2020) TaxCorp(IDT) 4265 (HC-GUJARAT)

15. Gujarat High Court · 09 Oct 2020
    Assessee was yet to reply to the notice issued in Form-01A and it is only thereafter that the further proceedings under GST DRC-01 could have been initiated.

    Formative Tex Fax vs. State of Gujarat

    (2020) TaxCorp(IDT) 4264 (HC-GUJARAT)

16. Karnataka High Court · 07 Oct 2020
    The petitioners taking benefit of the credit balance shall be subject to the outcome of this writ petition.

    Balachandra Yallappa Salabhavi vs. Assistant Commissioner of Commercial Tax,SGST

    (2020) TaxCorp(IDT) 4257 (HC-KARNATAKA)

17. Delhi High Court · 07 Oct 2020
    The replies and representations filed by Assessee shall not be rejected/dismissed on the ground of limitation.

    Gulshan Kapoor vs. Commissioner of Delhi Goods & Services Tax & Ors.

    (2020) TaxCorp(IDT) 4256 (HC-DELHI)

18. Allahabad High Court · 07 Oct 2020
    The claim set up by the assessee with regard to transportation of machine for performance of job work has not been examined on merits.

    Jaitron Communication Pvt Ltd vs. State of UP & 2 ors.

    (2020) TaxCorp(IDT) 4255 (HC-ALLAHABAD)

19. Bombay High Court · 07 Oct 2020
    Let the petitioner serve the respondents afresh and file affidavit of service thereafter.

    Karan Agencies vs. Goods & Services Tax Council & Ors.

    (2020) TaxCorp(IDT) 4254 (HC-BOMBAY)

20. Madras High Court · 07 Oct 2020
    Impugned communication only solicits certain particulars from the Assessee.

    Tamil Nadu Co-operative Milk Producers Federation Limited vs. Addl. Assistant Director DGGI

    (2020) TaxCorp(IDT) 4253 (HC-MADRAS)

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