Category: Articles & Writeup
Part-163-One Pager Snapshot to Cases on Section 61,73,...
-Section 73-SCN only can be taken forward, by permitting the petitioner to urge all contentions in relation to the SCN…
Part-162-One Pager Snapshot to Cases on Section 9,...
Section 9- Petitioner directed to refund the tax collected from customers since services such as application fee for releasing connection…
Part-161-One Pager Snapshot to Cases on Section 54,...
-Section 168-Since the impugned circular (Circular No. 80/54/2018-GST dated 31-12-2018) was already aside by a coordinate Bench of the Court,…
Part-160-One Pager Snapshot to Cases on Section 9,...
-Section 9- It was difficult to accept that petitioner could collect any GST from its consumers after paragraph 4 of…
Part-159-One Pager Snapshot to Cases on Section 50,...
-Section 50- Once it is proved that amount of excess ITC though entered in the ledger in excess, was never…
Part-158-One Pager Snapshot to Cases on Section 6,...
-Section 6-Summons being issued under section 70 by Central Tax Authority based on an intelligence input; makes it an intelligence-based…
Part-157-One Pager Snapshot to Cases on Section 16,...
-Section 16-Court declined to interfere in the matters in exercise of their powers under Article 136 having regard to the…
Part-2-One Pager Snapshot to the Latest Cases
Latest cases in GST
Part-1-One Pager Snapshot to the Latest Cases
latest cases in GST
Why IIT’s do not fall in the definition...
Recently AAR Uttarakhand in the matter of IT Development Agency, Government of Uttarakhand, Dehradun held that that IIT is considered…
Whether registered person providing passenger transportation services through...
There is a common perception that no registered person supplying services through the ecommerce operator will be eligible for the…
#GSTCase-162-Whether Fryums are Papad or not-A perennial Debate
Case: Alisha Foods [2020] 113 taxmann.com 495 (AAR – MADHYA PRADESH) 1. Facts: Applicant is a partnership firm and manufactures…
Whether Fees paid to ROC is liable for...
There has been a lot of discussion about the levy of GST on fees paid to Registrar of Companies under…
#GSTCase-82-Input Tax Credit on construction of Sheds in...
Maruti Ispat & Energy (P.) Ltd. [2018] 99 taxmann.com 103 (AAR – ANDHRA PRADESH) 1. Query: Whether applicant is eligible…
Whether a registered person who is also an...
Question-Mr. A is registered person in GST. He is having a manufacturing enterprise. Along with the manufacturing enterprise, he is…
Communications to be made by the Department with...
It is very common to read through out the CGST Rules, 2017 that communication has to be made electronically and…
Treatment of Discounts on offtake from the perspective...
This part of the article discusses the situation wherein the terms of discount had been decided before or at the…
Treatment of Discounts from the perspective of recipient...
GST UPDATES Treatment of Discounts from the perspective of recipient and analysis of Section 15(2)(e) of CGST Act, 2017-Part I…
Tough Times:-Agony of Exporters in GST set to...
Case 1:- A trader recovers his tax paid on Purchases by charging to the customer and exporter recovers his tax…
Tax under RCM on services of renting of...
At the outset, would like to state that this post is specifically restricted to analyse (without going into the judgements…
#GSTCase-102-GST on Service charges/Tips collected by Hotels/Restaurants- It’s...
Levy of Service Charges/Tips for the distribution amongst the staff is a common practice in case of hotels/restaurants. In this…
#GSTCase-184-Discrepancies in the Notice issued under Section 130;...
Sawariya Traders v. State of Gujarat [2020] 114 taxmann.com 497 (Gujarat) Issue-Discrepancies in the notice issued under Section 130 of…
#GSTCase-186- Detention of Goods in absence of original...
Shameer Chinganam Poyil v. Assistant State Tax Officer [2020] 114 taxmann.com 475 (Kerala) Detention of Goods in absence of Original…
#GSTCase-188- Deposit of 10% for maintaining appeal cannot...
1. Pact Machines (P.) Ltd.v. Assistant State Tax Officer (Intelligence) [2020] 113 taxmann.com 221 (Kerala) Opportunity of Hearing to be…
#GSTCase-147- Responsibility of applicant to ensure supervision of...
Case-IZ-Kartex named after P G Korobkov Ltd (GST AAR West Bengal) 1. Facts: The applicant is a local branch of…
#LearningtheLaw-7-Brief Compilation of Judgement on Use of Interpretation...
Interpretation of Bracketed Portion in Statue-Nahalchand Laloochand P.Ltd vs Panchali Co-Op.Hng.Sty.Ltd on 31 August, 2010 The scope of the bracketed…
#GSTCase-185- Detention on ground that value quoted in...
Alfa Group v. Assistant State Tax Officer [2020] 113 taxmann.com 222 (Kerala) Issue-Detention on ground that value quoted in E-Way…
#GSTCase-135-Eligiblity of ITC on Demo Vehicle”-(AAR-Mah)-Equally Applicable for...
“Since Demo vehicles would be further supplied in future, and there is no time limit prescribed in GST Act for…
#GSTCase-102-GST on Service charges/Tips collected by Hotels/Restaurants- It’s...
Levy of Service Charges/Tips for the distribution amongst the staff is a common practice in case of hotels/restaurants. In this…
#GSTCase-188- Deposit of 10% for maintaining appeal cannot...
1. Pact Machines (P.) Ltd.v. Assistant State Tax Officer (Intelligence) [2020] 113 taxmann.com 221 (Kerala) Opportunity of Hearing to be…