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March 2023

Bail amount can be paid by debiting credit ledger

Brief summary of the case Court: IN THE HIGH COURT OF DELHI AT NEW DELHINumber: W.P.(CRL) 1267/2021 Petitioner: Amit GuptaRespondent: Directorate General of GSTDate of decision: 29.04.2022Judges: Honourable Ms. Justice Mukta Gupta Facts Petitioner’s argument Respondent’s argument Court observation Judgement Download Amit Gupta Vs Directorate General of GST Case

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No interest under section 50 of CGST Act if there is balance in Electronic credit ledger

Brief summary of the case Court: IN THE HIGH COURT OF JHARKHAND AT RANCHINumber: W.P (T) No. 1261 of 2020Petitioner: Ms Narsingh Ispat LimitedRespondent: Union of IndiaDate of decision: 22.03.2022Judges: Honourable Mr.Justice Aparesh Kumar Singh and Mr.Justice Deepak Roshan Download Ms Narsingh Ispat Limited vs UOI GST Case

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Payment of pre deposit from ITC not allowed.

Brief summary of the case Court: IN THE HIGH COURT OF ORISSA AT CUTTACKNumber: W.P.(C) Nos.23508 of 2021Petitioner: Jyoti ConstructionRespondent: Deputy Commissioner of CT GSTDate of decision: 07.10.2021Judges: The Chief Justice and Justice B.p. Routray Facts Petitioners had made payment of the pre-deposit (for filing of appeal) being 10% of the disputed amount (Section 107(6)

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Interest not applicable if taxpayer has ITC balance

Brief summary of the case Court: Interest not applicable if taxpayer has ITC balanceNumber: W.P. No. 4468 of 2020 Petitioner: M/s. Maansarovar Motors Private LimitedRespondent: The Assistant CommissionerDate of decision: 29.09.2020Judges: The Honourable Dr. Justice Anita Sumanth Download M/s. Maansarovar Motors Private Limited Vs The Assistant Commissioner

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GST exempt on services provided by applicant to schools/education organizations in relation to ASSET examination

Brief summary of the case Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABADNumber: R/SPECIAL CIVIL APPLICATION NO. 16476 of 2021Petitioner:Educational Initiatives Pvt. Ltd.Respondent: Union of IndiaDate of decision: 18/02/2022Judges: Mr. Justice J.B Pardiwala and Ms Justice Nisha M.Thakore Facts GAAR held GAAAR held Petitioner’s argument in High Court “GST is also exempt on input

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Contributions to RWA in excess of Rs.7,500/- is taxable and upto Rs. 7500 exempt

Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT MADRASNumber: W.P. Nos.5518 & 1555 of 2020Petitioner: Greenwood owners associationsRespondent: Union of IndiaDate of desision: 01.07.2021Judge: Honourable Mr.thilak K Nath Facts The Authority for Advance Ruling (AAR) Petitioner’s argument Respondent’s argument 4.    Respondent relies on the judgment of the Constitutional Bench of

Contributions to RWA in excess of Rs.7,500/- is taxable and upto Rs. 7500 exempt Read More »

Sale of Rice under an Unregistered Brand name liable to GST if actionable claim or enforceable right has not been foregone not proved

Brief summary of the case Court: HIGH COURT OF TRIPURAAGARTALANumber: W.P. (C) No.279/2021Petitioner: M/S Sarvasiddhi Agrotech Pvt. Ltd.    Respondent: The Union of IndiaDate of decision: 20.04.2021Judges: Honourable Mr.T.K.Deb,Advocate and Mr. Biswanath Majumder,CGC. Facts Defense put up by the petitioner in adjudicating authority The petitioner had submitted an affidavit dated 05.04.2019 forgoing the actionable claim or enforceable

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Indian Company Liable To Service Tax On Secondment Of Employees From Overseas Group Entities As Recipient Of Manpower Supply

Brief summary of the case Court: IN THE SUPREME COURT OF INDIACIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 2289-2293 OF 2021APPELLANT: C.C., C.E.& S.T. – BANGALORE (ADJUDICATION) ETC.Date of desision: 23.12.2020RESPONDENT:  M/S NORTHERN OPERATING SYSTEMS PVT LTD.Judge: Honourable Mr. Ravindra Bhat, J Facts  Held by commissioner The assessee filed two appeals before the CESTAT. The assessee

Indian Company Liable To Service Tax On Secondment Of Employees From Overseas Group Entities As Recipient Of Manpower Supply Read More »

Charitable Trust running medical store to give medicines without profit required to be registered under GST

Brief summary of the case Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/SPECIAL CIVIL APPLICATION NO. 7822 of 2021Petitioner: Nagri Eye Research FoundationRespondent : Union of IndiaDate of decision: 09.07.2021Judges: Honourable Ms. Justice Bela M. Trivedi and Honourable Dr. Justice Ashok Kumar C. Joshi Facts Argument by Petitioner Argument by Respondent Judgement Download Nagri

Charitable Trust running medical store to give medicines without profit required to be registered under GST Read More »

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