Recent GST Judgments

By | May 14, 2018
(Last Updated On: May 14, 2018)

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GST Judgments

We have compiled recent GST judgments

No seizure of goods if e-way bill was generated before seizure order : HC

HIGH COURT OF ALLAHABAD Surendra Steel Supply Company v. State of U.P. KRISHNA MURARI AND ASHOK KUMAR, JJ. WRIT TAX NO. 628 OF 2018 APRIL  13, 2018 Niraj Kumar Singh and Amit Mahajan for the Petitioner. ORDER 1. Petitioner-consignor is a registered dealer having GSTIN No. 06/AGMPK6002C1ZV and consignee is also a registered dealer having GSTIN No. 09AASPG5387L1ZU. The consignee purchased… Read More »

No seizure if vehicle number not mentioned in Part B in e-way bill : HC

In the present case, all the documents were accompanied the goods, details are duly mentioned which reflects from the perusal of the documents. Merely of none mentioning of the vehicle no. in Part-B cannot be a ground for seizure of the goods. We hold that the order of seizure is totally illegal HIGH COURT OF… Read More »

PAN number Quoted Wrongly in VAT Returns, GST registration to be granted from 01.07.2017 : HC

HIGH COURT OF KERALA Alukka Gold Palace v. State Tax Officer P.B. SURESH KUMAR, J. W.P. (C) NO. 35333 OF 2017 APRIL  6, 2018 Harisankar V. Menon, Smt. Meera V. Menon and Smt. K. Krishna, Advs. for the Petitioner. JUDGMENT 1. On account of a mistake committed by the petitioner during 2009 in providing the PAN number of another firm… Read More »

Railway tracks Works Contract Service taxable at 18% GST: AAR

Works Contract service of maintaining railway tracks taxable at 18% GST: AAR AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Sreepati Ranjan Gope & Sons, In re VISHWANATH AND PARTHA SARATHI DEY, MEMBER CASE NUMBER 06 OF 2018 MAY  3, 2018 ORDER   1. The Applicant, stated to be an enlisted contractor engaged by the Railways for maintenance work of railway… Read More »

Supply of food & beverages in trains doesn’t amount to service; it is supply of goods : AAR

AUTHORITY FOR ADVANCE RULINGS NEW DELHI Deepak & Co., In re. PANKAJ JAIN AND VINAY KUMAR, MEMBER ADVANCE RULING NO. 02/DAAR/2018 AND ORDER NO. 189/DAAR//2018 MARCH  28, 2018  Puneet Agrawal, Adv. for the Applicant. Arun Nautiyal for the Revenue. ises, if he so wish. Food stalls also has a small counter offering the consumers to use the same and consume the… Read More »

Goods detained under GST to be released on execution of simple bond: HC

HIGH COURT OF KERALA Shaji Gregory G.S. v. State of Kerala K. VINOD CHANDRAN, J. W.P. (C) NO. 33818 OF 2017(B) OCTOBER  27, 2017 M. Gopikrishnan Nambiar, P. Gopinath, K. John Mathai, Joson Manavalan, Kuryan Thomas and Poulose C. Abraham, Advs. for the Petitioner. C.K. Govindan, Sr. Govt. Pleader for the Respondent. JUDGMENT 1. The petitioner is aggrieved with the detention of goods at Exhibit… Read More »

GST on supply from Duty free shops at international airports : AAR Judgment

DELHI AUTHORITY FOR ADVANCE RULINGS Rod Retail (P.) Ltd. In re. PANKAJ JAIN AND VINAY KUMAR, MEMBER ADVANCE RULING NO. 01/DAAR/2018 MARCH  27, 2018 Ashok K. Bhardwaj, Adv. for the Applicant. Raj Kumar for the Respondent. RULING   Statement of Facts: 1. The applicant is in the business of retail sale of sunglasses. The applicant was registered under the Delhi Value Added… Read More »

Seller not made profits from GST : National Anti-Profiteering Authority order

National Anti-Profiteering Authority Sh. Dinesh Mohan Bhardwaj, Proprietor, M/s U. P. Sales & Services Vs. M/s Vrandavaneshwree Automotive Private Limited Appeal Number : 1/2018 Date of Judgement/Order : 27/03/2018 Full Text of the Order of National Anti-Profiteering Authority 1. The present report has been received from the Director General of Safeguards (DGSG) after detailed investigation under… Read More »

Samosa could be classified as Cooked food & not as Namkeen : HC

In fact, the learned counsel for the revisionist emphasized that the word “cooked food” is called in Hindi as “pakaya hua bhojan” and in that sense, it may be correct to say that Samosa may not be a meal as such. But, here we are constrained to incline ourselves to take the view that Samosas… Read More »

State Govt can not make rules for inter state movements under GST, UP TDF form not required : HC

HIGH COURT OF ALLAHABAD Satyendra Goods Transport Corp. v. State of U.P. PRASHANT KUMAR AND RAJAN ROY, JJ. MISC. BENCH NO. 5536 OF 2018 APRIL  13, 2018 Pradeeo Agrawal for the Petitioner. Dr. Deepti Tripathi, C.S.C., A.S.G. for the Respondent. ORDER   Rajan Roy, J. – Heard Sri Pradeep Agarwal, learned counsel for the petitioner, Sri Rahul Shukla, learned Addl. C.S.C. for… Read More »

 Goods detained under GST could be released on giving bank guarantee : HC

HIGH COURT OF KERALA Beena Steel Corpn. v. Assistant Sales Tax Officer, Thrissur A.K. JAYASANKARAN NAMBIAR, J. W.P. (C) NO. 28277 OF 2017 (H) AUGUST  31, 2017 JUDGMENT   1. A consignment of GI Squares, that was being transported at the instance of the petitioner, was detained by the respondents. Ext.P3 is the detention notice issued… Read More »

No GST if Goods supplied from one Country to another country : AAR

AUTHORITY FOR ADVANCE RULINGS KERALA Synthite Industries Ltd., In re SENTHIL NATHAN S. AND N. THULASEEDHARAN PILLAI, MEMBER ORDER NO. CT/2275/18-3 MARCH  26, 2018 ORDER   1. M/s Synthite Industries Ltd, Synthite Valley, Kadayiruppu P 0, Kolenchery, Ernakulam District, Kerala – 682311 (hereinafter called the applicant) is a registered person under GST having GSTN: 32AADCS5616E1ZQ. 2. They are in the… Read More »

 Pay GST on Recovery of Food expenses from Employee for Canteen : AAR

AUTHORITY FOR ADVANCE RULING – KERALA Tax Tower, Killippalam, Karamana P. 0, Thiruyananthapuram – 695 002 e-mail id: aar.gst@’kerala.gov.jn PROCEEDINGS OF THE AUTHORITY FOR ADVANCE RULING U/s.98 OF THE GOODS AND SERVICES TAX ACT, 2017. Members present are: 1. Senthil Nathan 5, IRS Joint Commissioner, Office of the Commissioner of Central Tax Et Cents! Excise,… Read More »

 GST applicable on Overseas Education Advisory to students in India : AAR

In re Global Reach Education Services Pvt Ltd (Advance Rulings)  Case Number 05 of 2018 Date of Judgement/Order : 21/04/2018 In re Global Reach Education Services Pvt Ltd (Advance Rulings) 1. The Applicant states that it provides Overseas Education Advisory whereby it promotes the courses of foreign universities among prospective students and wants a ruling… Read More »

GST rate 18% for rubber trees or rubber wood : AAR

AUTHORITY FOR ADVANCE RULINGS KERALA N.C. Varghese, In Re SENTHIL NATHAN S. AND N. THULASEEDHARAN PILLAI, MEMBER ORDER NO. CT/3270/18-C3 MARCH  26, 2018 ORDER   1. Sri.N.C. Varghese, Thrissur, a small scale contractor (hereinafter called the applicant), has preferred an application for Advance Ruling on the rate of tax of standing rubber trees. The applicant is engaged in the… Read More »

 Conditions for transitional credit under GST are not unconstitutional : HC

Conditions laid down for transitional credit under GST are not unconstitutional: Bombay HC IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION JCB India Limited A limited company incorporated under the Companies Act and having its office at Talegaon, M.I.D.C., Tal – Maval, District – Pune. VS  Union of India WRIT PETITION NO.3142 OF 2017 /3212 OF 2017 /3187 OF 2017 /12378 OF 2017 /14245 OF 2017 3. The writ petitions filed by MJ Juris and particularly  Writ  Petition  No.3142  of 2017 , treated as the lead matter, seeks  to question Clause of Section 140(3) of the Central Goods and Services Tax Act, 2017 (“CGST Act” for short) Download Complete judgment … Read More »

GST on one time lease premium to acquire a leasehold land : HC

HIGH COURT OF BOMBAY Builders Association of Navi Mumbai v. Union of India S. C. DHARMADHIKARI AND PRAKASH D. NAIK, JJ. WRIT PETITION NO. 12194 OF 2017 MARCH  28, 2018 Vikram Nankani, Chirag Mody and Aman Kacheria, Sr. Advs. for the petitioner. Pradeep S. Jetly, Jitendra B. Mishra, B.B. Sharma and B.V. Samant for the Respondent. JUDGMENT S.C. Dharmadhikari, J.- Rule. Respondents waive service. By consent, Rule… Read More »

 Goods couldn’t be seized for not carrying E-way bill as same was not applicable till date: HC

HIGH COURT OF ALLAHABAD Proactive Plast (P.) Ltd. v. State of U.P. PANKAJ MITHAL AND SARAL SRIVASTAVA, JJ. WRIT TAX NO. 87 OF 2018 FEBRUARY  1, 2018 Nishant Mishra for the Petitioner. ORDER 1. Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel for the State of U.P. 2. The petitioner is aggrieved… Read More »

Assistant Commissioner of GST & Excise couldn’t issue SCN in service tax matter : HC

HIGH COURT OF GUWAHATI Mascot Entrade (P.) Ltd. v. Union of India SUMAN SHYAM, J. CASE NO. WP (C) NO. 7729 OF 2017 DECEMBER  13, 2017 M.L. Gope, Ms. N. Hawelia, Ms. N. Gogoi, Ms. N. Bordoloi and Ms. N. Mech for the Appellant. B. Sarma for the Respondent. JUDGMENT 1. Heard Ms. M.L. Gope, learned counsel for the petitioner. 2. This writ petition has been filed challenging the… Read More »

 No prohibition under GST Law to transport goods to unregistered firm : HC

Kerala High Court M/s Age Industries (P) Ltd. Vs The ASST. State Tax Officer  Appeal Number : WP(C).No. 1680 of 2018 Date of Judgement/Order : 18/01/2018 Petitioner is a private limited company engaged in the manufacture and sale of surgical gloves. They are registered under the Central Goods and Services Tax Act (the CGST Act)… Read More »

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