Substantive right to redress the grievance by way ....
S. Brithivirajan Versus Joint Commissioner(ST), Deputy Commissioner (ST), State Tax Officer [Madras High Court] Facts: The petitioner has suffered an adverse order in the hands of the respondent on 04.08.2022 for the assessment year 2018-2019. Pursuant to the assessment order dated 04.08.2022, the petitioner was issued with demand notice dated 04.08.2022, which has culminated in recovery of a sum of Rs. 11,53,720/-. The petitioner has filed the appeal before t
An unsigned Order is not a valid Order....
M/s. SRS Traders Versus The Assistant Commissioner ST and others [Andhra Pradesh High Court] Facts: Learned counsel for the petitioner submits that the impugned order dated 05.06.2023 is not signed by the authority and consequently, no order in the eyes of law. The same cannot be implemented or given effective to. He submits that the matter is squarely covered by the order passed by this Court in the case of M/s. SRK Enterprises vs. Assistant Commissioner in W.P. No
High Court upholds the Constitutional validity of ....
Thirumalakonda Plywoods versus The Assistant Commissioner – State Tax Anantapur [Andhra Pradesh High Court] The petitioner prays for writ of mandamus declaring: Whether by virtue of imposition of time limit for claiming ITC, Section 16(4) of the CGST Act violates Article 14, 19(1)(g) and 300A of the Constitution of India? Whether Section 16(2) of the CGST Act, would prevail over section 16(4) of CGST Act, and thereby if the conditi
Proceedings under Section 74 cannot be invalidated....
M/s Naarjuna Agro Chemicals Pvt. Ltd. Versus State of U.P. and another [Allahabad High Court] Facts: Short question which is raised in the present petition is as to whether the department is enjoined to issue a notice under subsection 3 of Section 61 of Central Goods and Service Tax Act, 2017 once returns have been submitted by the assessee before initiating action under Section 74 of the Act or not ? Held: The scrutiny pr
Perquisites provided by the 'employer' to the 'emp....
M/s. AIA Engineering Limited [AAR, Gujarat] Facts: The applicant has filed this application for advance ruling in relation with the following questions: Whether GST is applicable on the amount representing the employee's portion of canteen charges recovered/collected by the applicant from its employees and paid to the canteen service provider on behalf of the employee. Whether the Company is eligible to take the ITC
High Court allowed revocation of registration taki....
Rohit Enterprises Versus Commissioner State GST Aurangabad [Bombay High Court] Facts: Since the petitioner had undergone angioplasty, and the firm suffered financial set back in pandemic situation, GST returns from August 2021 could not be filed. Resultantly, the Proper Officer cancelled the registration of the petitioner. The Dy. Commissioner/State Tax (Appeal), rejected the appeal on the ground of limitation. Held: The provisions of GST
Permission to rectify the GSTR-3B filed for the mo....
M/s. Orient Traders Vs Deputy Commissioner of Commercial Taxes (Audit) -3 [Karnataka High Court] Facts: The petitioner had imported certain goods. In July 2017 and March 2018 and due to oversight, the ITC amount was claimed in Column No. 4A(5) instead of claiming it under Column No. 4A(1) in Form GSTR-3B. The error commi
Sale of independent part of a business shall be tr....
Capfront Technologies Pvt. Ltd. [AAR, Karnataka] Facts: The applicant own a mobile application, developed and owned by them, called as “LoanFront”, which is a Fintech product and is used as a digital platform to facilitate lending of short term personal loans; they intend to transfer the said mobile application software to their wholly owned subsidiary M/s Vaibhav Vyapaar Private Limited (WPL). In view of the above, the applicant has sought advance rulin
High Court allowed refund on GST paid on Notice Pa....
Manappuram Finance Ltd. Versus Assistant Commissioner [Kerala High Court] The taxpayer paid GST on notice pay recovery made from the departing employees. However, the Central Board of Indirect Taxes and Customs (‘CBIC’) vide Circular No. 178/10/2022-GST dated August 3, 2022, clarified that GST is not payable on notice pay recovery. The taxpayer, therefore, claimed back the GST earlier paid on such notice pay recovery. The Department as well as
GST on amount recovered from employees towards can....
M/s. Tube Investment of India Limited [AAR Uttarakhand] Held: It has been established that the supply of food in the canteens are 'Supply of Service' by the applicant. The third party vendor has entered into agreement with the applicant for running of canteen in their unit and is paid service charges which is a supply made by the third-party-vendor to the applicant. The supply of food by the employer, i.e. the applicant to their employees is
Aggrieved Person can be the consignee of the goods....
Mehndihasan Rahemtulla Hariyani versus Deputy Commission of Revenue [Calcutta High Court] Facts: The Deputy Commissioner initiated a proceeding under Section 129 of the CGST Act, 2017 against the driver/person-in-charge of the vehicle. W.r.t the same, the petitioner’s proprietorship concern namely, M/s Akash Trading Co. filed an appeal under
Admissibility of Input Tax Credit on the Corporate....
M/s Bambino Pasta Food Industries Private Limited [AAR Telangana] In the instant case, during the COVID time applicant donated oxygen plant to AIIMS hospital. Assessee submission that CSR activity is to be considered as "used or intended to be used in the course or furtherance of business" as CSR expenditure is mandatorily required to be incurred to comply with the Companies Act, 2013 Held: Expenditure made towards corporate responsibility under
Whether receipt of liquidated damages on account o....
M/s. Achampet Solar Private Limited [AAAR, Telangana] Held: The CBIC has issued Circular No. 178/10/2022-GST dated 3.8.2022 related to GST applicability on liquidated damages. As per the circular where the amount paid as ‘liquidated damages’ is an amount paid only to compensate for the injury, loss, or damage suffered by the aggrieved party due to breach of the contract and there is no agreement, express or implied, by the aggrieved party receiving the liquidated damages, to do or
Interpretation of term ‘proceedings’ for apply....
M/s. Shalby Limited, (Shalby Hospital) [AAAR Gujarat] Facts: The applicant sough Advance Ruling on certain issue with Gujarat AAR. After pronouncing the ruling, the GAAR received a letter from the Additional Commissioner of State Tax (Enforcement), stating that the appellant was issued GST DRC-01A by the state tax authorities regarding commencement of investigation against them on the issue raised by them in their application for ad
UOI versus Filco Trade Centre Pvt Ltd....
UOI versus Filco Trade Centre Pvt Ltd [Supreme Court Facts: The Revenue filed SLP before the Supreme Court as various High Courts had allowed writ petitions filed by the registered taxpayers seeking directions to avail Transitional Credit beyond the statutory time limit. Held: GSTN is directed to open a common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022.
