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Category: Caselaw Analysis

Why IIT’s do not fall in the definition of Government for the purpose of CGST Act, 2017 and the AAR Judgement

Why IIT’s do not fall in the definition...

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Recently AAR Uttarakhand in the matter of IT Development Agency,   Government of Uttarakhand, Dehradun held that that IIT is considered…
#GSTCase-162-Whether Fryums are Papad or not-A perennial Debate

#GSTCase-162-Whether Fryums are Papad or not-A perennial Debate

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Case: Alisha Foods [2020] 113 taxmann.com 495 (AAR – MADHYA PRADESH) 1. Facts: Applicant is a partnership firm and manufactures…
#GSTCase-82-Input Tax Credit on construction of Sheds in factory premises not allowed and blocked by virtue of provisions of Section 17(5)(c) and (d) of CGST Act, 2017

#GSTCase-82-Input Tax Credit on construction of Sheds in...

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Maruti Ispat & Energy (P.) Ltd. [2018] 99 taxmann.com 103 (AAR – ANDHRA PRADESH) 1. Query: Whether applicant is eligible…
#GSTCase-102-GST on Service charges/Tips collected by Hotels/Restaurants- It’s all about when customer decides to pay Service Charges to the Hotel/Restaurants and Menu Card of Hotel/Restaurants

#GSTCase-102-GST on Service charges/Tips collected by Hotels/Restaurants- It’s...

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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; Order issued under Section 129 without giving opportunity of hearing

#GSTCase-184-Discrepancies in the Notice issued under Section 130;...

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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 Invoice valid; Non-filing of GSTR-3B cannot be a ground for detention

#GSTCase-186- Detention of Goods in absence of original...

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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 be a basis for direction to release goods; Reports in GST EWB-03 & GST MOV-04 imperative to prove physical inspection

#GSTCase-188- Deposit of 10% for maintaining appeal cannot...

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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 equipment, supply of spares and consumable and overheads for 5000 annual working hours for seventeen years, indicates sufficient degree of permanence to human and technical resources employed at the sites and therefore held as Fixed Establishment

#GSTCase-147- Responsibility of applicant to ensure supervision of...

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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 of Bracketed Portion in Statue; Wide Meaning of Definition may be restricted to bring it inline with the context of the Statute; All definitions in statutes generally begin with qualifying words, “unless there is anything repugnant in the subject or context”; Even the Word “means” in Definition Clause would be subject to unless there is anything repugnant in the subject or context

#LearningtheLaw-7-Brief Compilation of Judgement on Use of Interpretation...

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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 E-Way bill is less than MRP is not valid since no GST provision mandates that goods cannot be sold below MRP

#GSTCase-185- Detention on ground that value quoted in...

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Alfa Group v. Assistant State Tax Officer [2020] 113 taxmann.com 222 (Kerala) Issue-Detention on ground that value quoted in E-Way…
#GSTCase-102-GST on Service charges/Tips collected by Hotels/Restaurants- It’s all about when customer decides to pay Service Charges to the Hotel/Restaurants and Menu Card of Hotel/Restaurants

#GSTCase-102-GST on Service charges/Tips collected by Hotels/Restaurants- It’s...

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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 be a basis for direction to release goods; Reports in GST EWB-03 & GST MOV-04 imperative to prove physical inspection

#GSTCase-188- Deposit of 10% for maintaining appeal cannot...

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1. Pact Machines (P.) Ltd.v. Assistant State Tax Officer (Intelligence) [2020] 113 taxmann.com 221 (Kerala) Opportunity of Hearing to be…
#GSTCase-140- Eligibility of ITC with respect to expenses incurred by employer for facilities like Residential Housing, Health, Housekeeping etc provided to employees

#GSTCase-140- Eligibility of ITC with respect to expenses...

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Case-Kandla Port Trust (GST AAR Gujarat) 1. Facts: M/s. Kandla Port Trust (Deendayal Port Trust), CDC Section, Sewa Sadan- III,…
#GSTCase-185- Detention on ground that value quoted in E-Way bill is less than MRP is not valid since no GST provision mandates that goods cannot be sold below MRP

#GSTCase-185- Detention on ground that value quoted in...

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GST CASELAW Alfa Group v. Assistant State Tax Officer 113 taxmann.com 222 (Kerala) Issue-Detention on ground that value quoted in…
#GSTCase-184-Discrepancies in the Notice issued under Section 130; Order issued under Section 129 without giving opportunity of hearing

#GSTCase-184-Discrepancies in the Notice issued under Section 130;...

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Sawariya Traders v. State of Gujarat [2020] 114 taxmann.com 497 (Gujarat) Issue-Discrepancies in the notice issued under Section 130 of…
Series-4: Reversal of ITC due to Non-Payment of Consideration within 180 days to the Supplier of the Goods or Services-Treatment in Annual Return

Series-4: Reversal of ITC due to Non-Payment of...

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Series-4: Reversal of ITC due to Non-Payment of Consideration within 180 days to the Supplier of the Goods or Services-Treatment…
Section 143 of CGST Act, 2017-Whether mere activity of sending goods by principal to job worker without opting for the procedure laid down in section 143 can be treated as supply; Without such activity falling within the scope of supply under section 7 of CGST Act, 2017, whether principal can be asked to send the goods against payment of tax in absence of any deeming provision in section 143 to treat the activity of sending the goods as deemed supply

Section 143 of CGST Act, 2017-Whether mere activity...

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Introduction to Section 143 of CGST Act and the option to send the goods without payment of tax to the…
Ruling of AAR on Cleaning Services provided to Indian Railways by Contractor-Whether Exempt or not

Ruling of AAR on Cleaning Services provided to...

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Ruling of AAR on Cleaning Services provided to Indian Railways by Contractor-Whether Exempt or not The article tries to Analyse…
Part-V-Penalty under Section 122(1)(v) of CGST Act, 2017- Fails to deduct the tax in accordance with the provisions of sub-section (1) of section 51, or deducts an amount which is less than the amount required to be deducted under the said sub-section, or where he fails to pay to the Government under sub-section (2) thereof, the amount deducted as tax

Part-V-Penalty under Section 122(1)(v) of CGST Act, 2017-...

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Today’s post would be covering discussion on Section 122(1)(v) of CGST Act, 2017. The relevant clause read as under- “(1)…
Levy of Tax under Reverse Charge on Ocean Freight-Judgement of Hon’ble Gujarat High Court in Mohit Minerals and Agenda to 39th GST Council Meeting and observation in the Agenda about the Judgement that “The judgment is based on sound legal reasoning. It will be difficult to succeed in appeal against the same in Hon’ble Supreme Court and succeed in appeal.”

Levy of Tax under Reverse Charge on Ocean...

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The post is only the summary of relevant extract of Agenda to 39th GST Council Meeting in Part A and…
Legislative Background-Why Entry Relating to “Land and Building” was inserted in Schedule III and Taxability of Immovable Property in GST

Legislative Background-Why Entry Relating to “Land and Building”...

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This brief presentation contains legislative background behind insertion of entry Entry No. 5 in Schedule III-“Sale of land and, subject…
Key Validation for Item Value, Taxable Value and Invoice Value while generating E-Invoice

Key Validation for Item Value, Taxable Value and...

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A) The following summation validations are to be done for itemsTaxable Value of Item = Gross Amount of Item –…
#GSTCase-91-No TDS liable to be deducted U/Sec 51 of CGST Act, 2017 on Exempt Supply of goods or services or both

#GSTCase-91-No TDS liable to be deducted U/Sec 51...

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Indrajit Singh [2019] 106 taxmann.com 109 (AAR-WEST BENGAL)  1. Query Whether supply of providing conservancy/solid waste management service to Conservancy…
#GSTCase-90-Difference between Passenger Transportation Service and Service by way of Renting of Vehicle and Allowability of ITC on Renting of Motor Vehicle-Applicability of Section 17(5) of CGST Act, 2017

#GSTCase-90-Difference between Passenger Transportation Service and Service by...

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Mohana Ghosh [2019] 106 taxmann.com 108 (AAR-WEST BENGAL) 1. Query Whether credit is admissible of the input tax paid on…
#GSTCase-80-Exemption from GST on Liquor License Fees: Minutes of 31st GST Council Meeting- Joint Secretary TRU-II stated “on merit, no decision was needed and only implementation instrumentality needed to be worked out which would be done at the officers’ level”

#GSTCase-80-Exemption from GST on Liquor License Fees: Minutes...

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GST On Liquor Licence Fees has been a bone of contention for long and GST Council in its 26th meeting…
#GSTCase-242- Applicability of Limitation Period given in Statute for claim of refund of amount paid by Mistake and whether such amount if refunded to the taxpayer beyond limitation period can be recovered as tax by the Revenue from the Taxpayer

#GSTCase-242- Applicability of Limitation Period given in Statute...

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Uniroyal Marine Exports Ltd. v. Commissioner of Central Excise-[2020] 122 taxmann.com 114 (Kerala) Facts of the Case- Appellant was a…
#GSTCase-240-Round up of Latest Cases for Accommodation and Food-HSN-9963/9972-Tax Rate on Supply of Soft Beverages and Tobacco when these items are supplied independently and not as composite supply in the restaurant; Tax Rate on Leasing of Residential Property for Hostel; Tax Rate on 2BHK unit and Dormitory Units; Tax Rate on Outdoor Catering to Hospitals

#GSTCase-240-Round up of Latest Cases for Accommodation and...

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Case-1- Mfar Hotels & Resorts (P.) Ltd.-[2020] 120 taxmann.com 442-AAR – TAMILNADU Question1-What is the rate of tax applicable on…
#GSTCase-239-Round up of Case on Search and Seizure- Summon at Odd Hours; Whether audit and investigation can continue simultaneously and whether amount can be collected in adhoc at the time of inspection; Whether “cash” is covered within the ambit of “things” and Retraction of Confessional Statement

#GSTCase-239-Round up of Case on Search and Seizure-...

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Case-1-Agarwal Foundries (P.) Ltd. v. Union of India-[2020] 121  taxmann.com 134-HIGH COURT OF TELANGANA Subject-Search, seizure, Summon at Odd Hours…
#GSTCase-238-Round up Cases on E-Way Bill- Levy of Penalty Under Section 129 not tenable if the movement of goods is for transaction other than Supply of Goods; Issue of Show Cause Notice on the basis of documents which were never provided to the petitioner and nor opportunity of cross examination given; Error in mentioning registration status of the Recipient and mistake in mentioning the tax applicable on challan as goods were meant for stock transfer; Order passed before the date of hearing

#GSTCase-238-Round up Cases on E-Way Bill- Levy of...

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Case-1-Thoppil Agencies v. Assistant Commissioner of Commercial Taxes-[2020] 120 taxmann.com 18-HIGH COURT OF KARNATAKA Subject-Issue of Show Cause Notice without…
#GSTCase-237- Input Tax Credit-Proportionate Credit for power Generation Business, Availability of credit on common facilities to employees in residential colony and Transportation Facilities provided to Staff and Taxability of Amount recovered from them; Availability of Input Tax Credit on Inputs and Input Services Lighting of Plant Road, Boundary & Watchtower

#GSTCase-237- Input Tax Credit-Proportionate Credit for power Generation...

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Case-1-Kumaran Oil Mill-[2020] 120 taxmann.com 386-AAR – TAMILNADU Question-Whether proportionate claim of input tax credit for procurement of capital goods…