All landmark rulings

1. GST ·AP High Court · 13 Jun 2019
   HC - When the very arrest of the petitioners is not prohibited prior to the completion of the assessment, any coercive action lesser than arrest, can not also be said to be prohibited.

   VS Ferrous Enterprises Pvt. Ltd. & Others vs. UOI

   (2019) TaxCorp(IDT) 2808 (HC-AP)

2. GST ·Anti-profiteering Authority · 13 Jun 2019
   NAA - In absence of any evidence to prove that Respondent had charged more price in GST era and not passed tax reduction benefit, DGAP is right in stating that allegation of profiteering is not established.

   Director General of Anti- Profiteering vs. Bharti Telemedia Pvt. Ltd.

   (2019) TaxCorp(IDT) 2807 (NAA)

3. GST ·AAR · 12 Jun 2019
   As the members of the West Bengal Appellate Authority for Advance Ruling differ on the classification of the service supplied the Advance Ruling is deemed to be not in operation.

   In the matter of Vedika Exports Tea Pvt. Ltd.

   (2019) TaxCorp(IDT) 2804 (AAR)

4. GST ·Bombay High Court · 12 Jun 2019
   HC - Writ challenging levy of IGST on ocean freight admitted.

   Victory Ventures and Others vs. Union of India

   (2019) TaxCorp(IDT) 2803 (HC-BOMBAY)

5. GST ·AAR · 11 Jun 2019
   AAR - Service of resuscitation of river to the lrrigation and Waterways Directorate, Govt of West Bengal, is exempt from the payment of GST.

   In the matter of Neo Built Corporation

   (2019) TaxCorp(IDT) 2801 (AAR)

6. GST ·Anti-profiteering Authority · 11 Jun 2019
   NAA - Since case was related to the pre-GST period, application alleging profiteering dismissed.

   Director General of Anti- Profiteering vs. Bestech India Ltd.

   (2019) TaxCorp(IDT) 2800 (NAA)

7. GST ·AAR · 11 Jun 2019
   AAR - Up-gradation of Landing Centre, improving of navigability and related work for West Bengal Fisheries Corporation Ltd. is exempt from GST.

   In the matter of Dredging and Desiltation Company Private Limited

   (2019) TaxCorp(IDT) 2799 (AAR)

8. GST ·AAR · 11 Jun 2019
   AAR - Conservancy/solid waste management service to Municipal Corporation is exempt hence TDS provisions not applicable.

   In the matter of Maruti Enterprise

   (2019) TaxCorp(IDT) 2798 (AAR)

9. GST ·AAR · 11 Jun 2019
   AAR - No ITC on purchase of motor vehicles for supplying 'rent-a-cab' service to Postal Dept.

   In the matter of Reesham Associates

   (2019) TaxCorp(IDT) 2797 (AAR)

10. GST ·Rajasthan High Court · 11 Jun 2019
    Directs Revenue to provisionally entertain GST TRAN-2 and other returns of the petitioner either by way of opening the portal or manually.

    Bikaner Digitech vs. Assistant Commissioner of CGST and Ors.

    (2019) TaxCorp(IDT) 2796 (HC-RAJASTHAN)

11. GST ·Gujarat High Court · 11 Jun 2019
    writ pursuant to unconditional apology tendered by Revenue for disobedience of Court's directions for release of attachment over assessee’s bank accounts is disposed.

    Patran Steel Rolling Mill vs. Assistant Commissioner of State Tax

    (2019) TaxCorp(IDT) 2795 (HC-GUJARAT)

12. GST ·Gujarat High Court · 11 Jun 2019
    Allows petitioner to file manual returns in Form GSTR-3B for the months November, 2017 onwards noting petitioner’s plea that there is no condition for making payment of tax as a pre-condition for filing return of Form GSTR-3B.

    Octagon Communications Pvt. Ltd. Vs. Union of India

    (2019) TaxCorp(IDT) 2794 (HC-GUJARAT)

13. GST ·Karnataka High Court · 07 Jun 2019
    Passing of confiscation order without providing an opportunity to make payment of tax and penalty subsequent to the objections filed to owner/ person-in-charge would not be construed as any mistake, defect or omission to come within the ambit of Section 160 of the CGST Act.

    Shree Enterprises vs. The Commercial Tax Officer.

    (2019) TaxCorp(IDT) 2788 (HC-KARNATAKA)

14. GST ·Delhi High Court · 06 Jun 2019
    The substantive right to claim credit u/s 140(3) of CGST Act cannot be defeated because of a technical glitch in the system designed and operated by Revenue.

    Arora & Co. vs Union of India & Ors.

    (2019) TaxCorp(IDT) 2787 (HC-DELHI)

15. GST ·Allahabad High Court · 04 Jun 2019
    HC - Dismisses writ - FIR can be lodged under IPC for bogus firms/e- way bills.

    Govind Enterprises vs State of UP & Ors.

    (2019) TaxCorp(IDT) 2785 (HC-ALLAHABAD)

16. GST ·Allahabad High Court · 03 Jun 2019
    There are two Seats of the High Court of Judicature at Allahabad, one at Lucknow and the other at Allahabad, none of which is permanent.

    Oudh Bar Asso. High Court vs. UOI

    (2019) TaxCorp(IDT) 2782 (HC-ALLAHABAD)

17. GST ·Anti-profiteering Authority · 30 May 2019
    NAA - Additional ITC benefit of 1.45% of taxable turnover not passed on to all home buyers who booked flats prior to July 1, 2017 but made payments after said date - Profiteering claim against developer upheld.

    Director General of Anti- Profiteering vs. Salarpuria Real Estate Pvt. Ltd.

    (2019) TaxCorp(IDT) 2778 (NAA)

18. GST ·Supreme Court · 29 May 2019
    Refuses to interfere with Bombay HC order granting pre-arrest bail to Petitioner in respect of arrest ordered u/s 69 of CGST Act, 2017 for circular trading.

    Union of India Vs. Sapna Jain And ors.

    (2019) TaxCorp(IDT) 2775 (SC)

19. GST ·Delhi High Court · 29 May 2019
    Issues notice to Revenue and restricts coercive action against petitioner towards recovery of interest on total tax liability without adjusting ITC.

    Landmark Lifestyle vs. Union of India & Ors.

    (2019) TaxCorp(IDT) 2774 (HC-DELHI)

20. GST ·AAR · 28 May 2019
    AAAR - Works contract service provided to Inland Waterways Authority of India taxable at 12%.

    In the matter of ITD Cementation India Ltd.

    (2019) TaxCorp(IDT) 2773 (AAR)

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