GST landmark rulings

1. 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)

2. 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)

3. 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)

4. 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)

5. 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)

6. 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)

7. 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)

8. 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)

9. 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)

10. 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)

11. AAR · 28 May 2019
    AAAR - PP bags manufactured from non- woven fabric(5603) classifiable under HSN 6305.

    In the matter of US Polytech

    (2019) TaxCorp(IDT) 2772 (AAR)

12. Delhi High Court · 28 May 2019
    HC - Commissioner to explain on what basis RAC was constituted and re- constituted and how it can possibly supplant the officer concerned who is statutorily empowered to pass orders of refund. Provisional refund in terms of section 91 will be paid on or before the next date of hearing.

    GSI Products v. Union of India

    (2019) TaxCorp(IDT) 2771 (HC-DELHI)

13. Supreme Court · 28 May 2019
    Dismisses assessee’s SLP against Telangana HC order denying bail in case of arrest ordered u/s 69 (1) of CGST Act, 2017 for fraudulent ITC claim on bogus trading.

    P.V. Ramana Reddy vs. UOI

    (2019) TaxCorp(IDT) 2770 (SC)

14. Allahabad High Court · 27 May 2019
    HC - Supply of goods either to or from Duty-Free Shops (DFS) located at arrival or departure terminal of international airport, not liable to GST.

    Atin Krishna vs. U.O.I. Thru Secy. Ministry Of Finance And Ors.

    (2019) TaxCorp(IDT) 2769 (HC-ALLAHABAD)

15. Anti-profiteering Authority · 27 May 2019
    NAA - Benefit of additional ITC was not passed on to home buyers on sale of ready-to-move villa - Profiteering upheld.

    Director General of Anti- Profiteering vs. Eldeco Infrastructure and Properties Ltd.

    (2019) TaxCorp(IDT) 2768 (NAA)

16. Anti-profiteering Authority · 24 May 2019
    NAA - Reduced 8% GST as notified vide Notification No. 1/2018-Central Tax (Rate) was duly charged in respect of housing projects constructed and developed under Affordable Housing Scheme - No profiteering.

    Hemant Kaur Bakshi vs Conscient infrastructure Pvt ltd.

    (2019) TaxCorp(IDT) 2764 (NAA)

17. Anti-profiteering Authority · 24 May 2019
    NAA -No finding as to availment of any additional benefit of ITC post GST against supplier of construction service w.r.t. apartment.

    Director General of Anti- Profiteering vs. Shrivision Homes Pvt. Ltd.

    (2019) TaxCorp(IDT) 2763 (NAA)

18. Gujarat High Court · 24 May 2019
    HC - Interim relief granted where tax and penalty stood deposited.

    Balkrishna Steel Traders vs. State of Gujarat

    (2019) TaxCorp(IDT) 2762 (HC-GUJARAT)

19. Jharkhand High Court · 24 May 2019
    Directs the petitioner to prefer a representation before GST Council, New Delhi as also before the Nodal Officer of State for extending the time limit for submitting Form GST TRANS-1 electronically for availing Input Tax Credit (ITC).

    Megotia Construction Private Limited vs. Goods and Service Tax Council & Ors.

    (2019) TaxCorp(IDT) 2761 (HC-JHARKHAND)

20. Gujarat High Court · 24 May 2019
    Issues notice to Revenue in writ challenging order of Authority of Advance Ruling (AAR) in the matter pertaining to classification of ‘papad’

    Sonal Products vs. State of Gujarat

    (2019) TaxCorp(IDT) 2760 (HC-GUJARAT)

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