Category Archives: GST Judgments

Goods can’t be detained under GST for infraction of procedural Rules :KERALA High Court

By | February 28, 2018

Issue A taxable person transports the goods procured by them for own use to the site where the goods are to be consumed. The present transaction would not fall within the scope of taxable supply under the statutes. Thus the petitioner has not uploaded the declaration in Form KER-1 before the goods were transported. Goods… Read More »

No detention of Goods , if E way bill not prepared & goods moved on Delivery Challan : HC

By | January 29, 2018

Held The power of detention contemplated under Section 129 of the SGST Act can be exercised only in respect of goods which are liable to be confiscated under Section 130 of the SGST Act; that there is no taxable supply when goods are transported on delivery chalans so long as the authenticity of the delivery… Read More »

E-way bill drafted by Govt. take proper care of interest of revenue: Madras HC

By | January 16, 2018

HIGH COURT OF MADRAS K.K. Ramesh v. Union of India M. SATHYANARAYANAN AND MRS. R. HEMALATHA, JJ. W.P. (MD) NO. 16112 OF 2017 JANUARY  3, 2018 K.K. Ramesh for the Petitioner. Ms. S. Logeshwari for the Respondent. ORDER M. Sathyanarayanan, J. – By consent, the Writ Petition itself is taken up for final disposal. 2. The petitioner seems to have been aggrieved by… Read More »

GST ID/password not working : High Court directions to GST department to resolve issue

By | December 19, 2017

 [ 2017 ]  06092017 19122017  (Allahabad) HIGH COURT OF ALLAHABAD Modern Pipe Industries v. State of U.P. PANKAJ MITHAL AND UMESH CHANDRA TRIPATHI, JJ. WRIT TAX NO. 583 OF 2017 SEPTEMBER  6, 2017 Piyush Agrawal, Counsel for the Petitioner. C.B. Tripathi and Krishna Agarwal, Counsels for the Respondent. ORDER 1. Rejoinder affidavit has been filed by Shri Piyush Agrawal, learned counsel for… Read More »

GST : Goods detained to be released on simple bond without sureties : Judgment

By | December 13, 2017

Held The issue of mis-classification and under valuation has to be gone into by the respective assessing officers and not by the detaining officer. In such circumstances, this Court is not inclined to permit the further detention of the goods. The petitioners shall be permitted release of the goods on the execution of simple bond without… Read More »

Non payment of GST on bid processing fee : No writ to High Court

By | November 14, 2017

Issue Corporation  disqualified the petitioner no.1 treating its bid as non-responsive and ineligible on the sole ground that while submitting the bid the petitioner no.1 has not paid Goods and Services Tax (hereinafter referred to as the “GST”) to the respondent with the Bid/ Document Fee. Held once having participated in the tender process thereafter… Read More »

GST Classification Issue / Rate of Tax : High court can not entertain Appeal : HC Judgment

By | November 10, 2017

Facts It appears that the petitioner did not dispute the classification as under entry 84329010, but submitted that the correct rate of IGST should be at 12%. The respondent has taken a decision by classifying the goods by fixing the rate of tax at 18% and in support of such conclusion has given certain reasons… Read More »

Downloading image from website for price is OIDAR Service : Pay Tax : HC

By | November 8, 2017

Assessee Contention  Appellant has got copyright over the photographs which are visible on its website and hence, the appellant charges the amount for copyright. The submission was that as the amount charged is for copyright, it will not be a service rendered falling under the category “Online Information and Database Access or Retrieval”. Held :… Read More »

Assessee registered under GST as Proprietor instead of Partnership firm : No Penalty : High Court

By | November 1, 2017

HIGH COURT OF ALLAHABAD Sachdeva Overseas v. State of U.P. PANKAJ MITHAL AND UMESH CHANDRA TRIPATHI, JJ. WRIT TAX NO. 630 OF 2017 SEPTEMBER  8, 2017 ORDER 1. The petitioner is a partnership firm. 2. On the enforcement of the GST, it got itself migrated for the purposes of GST as a partnership firm but instead of issuing registration… Read More »

Rate of GST on sale of scraped buses : Writ Plea couldn’t be allowed : HC

By | October 11, 2017

  HIGH COURT OF KARNATAKA M.J.S. Enterprises v. Controller of Stores & Purchase DR. VINEET KOTHARI, J. WRIT PETITION NOS. 42013-42023 OF 2017 SEPTEMBER  13, 2017 M.N. Shankare Gowda, Adv. for the Petitioner. T.K. Vedamurthy, AGA for the Respondent. ORDER 1. The petitioners, who are the auction purchasers of the scrap or intending Bidders have approached this Court by… Read More »

No Release of Goods detained under GST Act on Simple Bond and 50% Payment : High Court

By | September 18, 2017

Issue :  It was also ordered that on payment of 50% of such demand along with execution of a simple bond, the goods shall be released. It is this judgment which is challenged before us. Held  Section 129 of the CGST Act and SGST ordinance provides for detention, seizure and release of goods and conveyances… Read More »

Exporters can import without IGST Payment to the extent of Advance authorization licenses : High Court

By | September 14, 2017

Interim relief :- The Petitioner will be permitted to clear the consignments of imports constituting inputs for the fulfilment of its export orders placed on it prior to 1st July 2017 without any additional levies, and subject to the quantity and value as specified in the advance authorization licenses issued to it prior to 1st… Read More »

Credit of Clean Energy Cess allowed for GST Compensation Cess Payment : HC

By | August 30, 2017

HIGH COURT OF DELHI Mohit Minerals (P.) Ltd. v. Union of India S. MURALIDHAR AND PRATHIBA M. SINGH, JJ. W.P.(C) NO. 7459 OF 2017 AUGUST  25, 2017 J.K. Mittal, Rajveer Singh and Nidhi Gupta, Advocates for the Petitioner. Ravi Prakash, CGSC, Nitish Gupta, Farman Ali Advocates and Ms. Aarti Saxena, Deputy Secretary (DOR) for the Respondent. ORDER C.M. No. 30755/2017 (Exemption) 1. Allowed, subject to all just exceptions. W.P.… Read More »

No penalty for non-filing of GST return when assessee wrongly registered as sole proprietor instead of partnership firm: HC

By | August 28, 2017

HIGH COURT OF ALLAHABAD Modern Pipe Industries v. State of U.P PANKAJ MITHAL AND UMESH CHANDRA TRIPATHI, JJ. WRIT TAX NO. 583 OF 2017 AUGUST  24, 2017 Piyush Agrawal for the Petitioner. C.S.C., A.S.G.I., C.B. Tripathi and Krishna Agarwal for the Respondent. ORDER   1. The short grievance in this petition is under the GST the petitioner has been registered as sole proprietor in… Read More »

GST on Legal Services / Advocates : Delhi High Court temporary relief : Judgment

By | July 15, 2017

HIGH COURT OF DELHI J. K. Mittal & Co. v. Union of India S. MURALIDHAR AND PRATHIBA M. SINGH, JJ. W.P. (C) NO. 5709 OF 2017 CM NO. 23814 OF 2017 JULY  12, 2017 Held it is plain that as of date there is no clarity on whether all legal services (not restricted to representational services) provided… Read More »