GST landmark rulings

1. AAR · 09 May 2019
   AAR - Recipient can claim ITC when consideration is paid through book adjustment.

   In the matter of Senco Gold Ltd.

   (2019) TaxCorp(IDT) 2707 (AAR)

2. Anti-profiteering Authority · 08 May 2019
   NAA - Profiteering upheld against supplier for not passing GST rate reduction benefit.

   Kerala State Screening Committee on Anti- Profiteering vs. TTK Prestige Ltd.

   (2019) TaxCorp(IDT) 2706 (NAA)

3. Delhi High Court · 07 May 2019
   Petitioner had undertaken to pay the demanded amount of Rs.96.59 lakhs along with applicable interest as per CGST Act before NAA on the basis that here would be no further investigation by NAA into the pricing of all of its products and no further penalty. Therefore, there shall be a stay of further proceedings against the Petitioners pursuant to the impugned order dated 5th March 2019.

   Abbott Healthcare Private limited & ANR vs. Union of India & Ors.

   (2019) TaxCorp(IDT) 2703 (HC-DELHI)

4. Madras High Court · 07 May 2019
   When recovery is made subject to determination in an assessment, the argument of the department that punishment for the offence alleged can be imposed even prior to such assessment, is clearly incorrect and amounts to putting the cart before the horse.

   Jayachandran Alloys (P) Ltd. vs. The Superintendent of GST and Central Excise & Ors.

   (2019) TaxCorp(IDT) 2702 (HC-MADRAS)

5. Delhi High Court · 07 May 2019
   GST Council is directed to review tax structure of Solar Projects in consultation with CBIC and Ministry of Renewable Energy.

   Solar Power Developers Association & Ors vs. Union of India and Ors.

   (2019) TaxCorp(IDT) 2701 (HC-DELHI)

6. AAR · 06 May 2019
   AAR - ‘Tata Harrier’ satisfies the description of goods mentioned at Column No. 3 of Entry No. 52B of Notification No.1/2017-Compensation Cess (Rate) attracting 22% Compensation Cess.

   In the matter of Tata Motors Limited.

   (2019) TaxCorp(IDT) 2699 (AAR)

7. AAR · 06 May 2019
   AAR - Sr.no 3 (v)(da) of Notification 01/2018 nowhere restricts the benefit of concessional rate of 12% GST for ‘Affordable Housing Scheme’, to a ‘developer’ only.

   In the matter of Puranik Construction Pvt. Ltd.

   (2019) TaxCorp(IDT) 2698 (AAR)

8. AAR · 03 May 2019
   AAAR - Providing energy efficient street lighting services taxable as 'works contract'.

   In the matter of Super Wealth Financial Enterprises Private Ltd.

   (2019) TaxCorp(IDT) 2696 (AAR)

9. Anti-profiteering Authority · 03 May 2019
   NAA - Since there was no reduction in rate of tax on supply of ‘Courier Service’ after GST implementation, no profiteering.

   Director General of Anti- Profiteering vs. The Professional Couriers

   (2019) TaxCorp(IDT) 2695 (NAA)

10. Anti-profiteering Authority · 03 May 2019
    NAA - Base price of the product was increased to maintain cum-tax selling price despite reduction in GST rate from 28% to 18% - Profiteering against ‘glass’ supplier upheld.

    Director General Anti Profiteering vs. TTK Prestige Limited

    (2019) TaxCorp(IDT) 2694 (NAA)

11. AAR · 03 May 2019
    AAR - Provision of service of construction of a dwelling unit bundled with other services qualifies as a ‘composite supply’.

    In the matter of Bengal Peerless Housing Development Company Limited.

    (2019) TaxCorp(IDT) 2693 (AAR)

12. Supreme Court · 03 May 2019
    SC - power to arrest not be exercised without adjudication of penalty.

    Union of India & Ors. vs. Make My Trip (India) Pvt. Ltd.

    (2019) TaxCorp(IDT) 2692 (SC)

13. Delhi High Court · 30 Apr 2019
    HC - Freezing of bank accounts quashed.

    Camron Exports vs Commissioner of Customs Inland

    (2019) TaxCorp(IDT) 2688 (HC-DELHI)

14. Rajasthan High Court · 30 Apr 2019
    HC - Writ dismisses - Petitioner availed ITC on the basis of fake invoices, imposes cost.

    Bharat Raj Punj vs Commissioner of Central Goods and Service Tax

    (2019) TaxCorp(IDT) 2687 (HC-RAJASTHAN)

15. Karnataka High Court · 30 Apr 2019
    HC - Nodal Officer to redress the grievance of the petitioner in respect of technical glitch in filing FORM GST TRAN 2.

    Arvind Lifestyles Brands Ltd vs. Union of India

    (2019) TaxCorp(IDT) 2686 (HC-KARNATAKA)

16. Gujarat High Court · 30 Apr 2019
    Reasons, it is well known, are the heart and soul of an order passed by a judicial/quasi-judicial order, without which it is difficult to pronounce one way or other as regards the validity of such order. Therefore, liability of the petitioner shall be considered independently.

    Neuvera Wellness Ventures Pvt. Ltd. vs State of Gujarat

    (2019) TaxCorp(IDT) 2685 (HC-GUJARAT)

17. Anti-profiteering Authority · 30 Apr 2019
    Since there was no increase in base price and price of product remained same after giving discount on base price at 17.05%. Therefore, allegation of profiteering in terms of Section 171 of the CGST Act, 2017 is unsustainable.

    State level Screening Committee on Anti-Profiteering, Kerala vs. Mak Plywood Industries Pvt. Ltd.

    (2019) TaxCorp(IDT) 2684 (NAA)

18. Madras High Court · 29 Apr 2019
    HC:

    Mahendra Kumar Singhi vs. Commissioner of Sales Tax

    (2019) TaxCorp(IDT) 2682 (HC-MADRAS)

19. AAR · 26 Apr 2019
    kernels of corn/maize are edible parts of a plant and the same are mixed with oil & salt to be used for making of popcorn are also covered under HSN 20081990 taxable @ 12% GST.

    In the matter of Shah Nanji Nagsi Exports Pvt. Ltd

    (2019) TaxCorp(IDT) 2679 (AAR)

20. AAR · 26 Apr 2019
    Notice is issued to Revenue in writ challenging the due date provided under Rule 117 of CGST Rules, 2007 for filing of declaration in Form GST Tran 1 to avail transitional CENVAT credit in respect of goods held in stock on the appointed day.

    Rudra Autoparts Distributor vs. Union of India and Ors.

    (2019) TaxCorp(IDT) 2678 (AAR)

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