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2016 (11) TMI 545 - Supreme Court (LB) The SC held that taxes simpliciter do not infringe Part XIII of the Indian Constitution, and only discriminatory taxes are prohibited by Article 304(a). The compensatory tax theory lacks juristic basis and is rejected. Entry tax validity requires statute-specific examination under Articles 301 and 304. Clauses (a) and (b) of Article 304 are read disjunctively, and a levy violating Article 304(a) cannot be saved by Article 304(b) compliance. States can design fiscal legislation to ensure equal tax burdens on imported and locally produced goods. Discrimination under Article 304(a) refers to hostile protectionism, not mere differentiation.
Minutes of the 14th GST Council Meeting held on 18 and 19 May 2017 The 14th GST Council Meeting, chaired by the Union Finance Minister, was held on 18-19 May 2017 in Srinagar. Key agenda items included confirming the minutes from the previous meeting, discussing interest rates for delayed tax payments and refunds, finalizing tax rates for collection at source, and approving amendments to draft GST rules. The Council also approved the fitment of goods and services into various tax rate slabs, with specific discussions on items like suji, dalia, and low-priced biscuits. Additionally, the Council addressed the constitution of project management teams and committees for GST rollout and discussed service tax exemptions and rates. The next meeting was scheduled for 3 June 2017 in New Delhi.
Minutes of the 15th GST Council Meeting held on 3 June 2017 The 15th GST Council meeting, chaired by the Union Finance Minister, was held on June 3, 2017, in New Delhi. Key agenda items included confirmation of the minutes from the previous meeting, IT readiness of the GST Network, amendments to GST rules and forms, finalization of tax rates on commodities, and discussions on the Anti-Profiteering Clause. The Council decided to exempt electricity from GST, notified provisions related to Composition Levy, and deferred a decision on the e-Way Bill system. The Council also approved tax rates on various goods and services and set July 1, 2017, as the GST implementation deadline. The next meeting was scheduled for June 11, 2017.
2019 (11) TMI 397 - APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA The Appellate Authority allowed the appeal, declaring the advance ruling void ab-initio due to the suppression of material facts by the respondent. The classification of the supply of ice cream was found to be influenced by the franchisor, and the application for an advance ruling was deemed an attempt to undermine the DGGI's investigations. The procedural aspects of the appeal were found to be in order, and the jurisdictional officer's grievance was justified.
2018 (7) TMI 1706 - BOMBAY HIGH COURT The court upheld the validity of Trade Circular No. 3T of 2018, clarifying that it does not amend substantive law. The benefit of the concessional VAT rate applies from 14th October 2017, not retrospectively. The term "registered dealer" excludes taxable persons under the MGST Act. The amended Proforma-A's effective date change to 14th October 2017 was deemed valid for parity. The court found petitioners lacked standing and dismissed their claims, stating the circular's validity and denying relief.
2014 (3) TMI 732 - ANDHRA PRADESH HIGH COURT The Court upheld the Commissioner's power to relocate undisposed A-4 shops under the amended Rule 4 to enhance state revenue, rejecting challenges to the rule's scope and application. It clarified that the rule allows relocation across districts, distinguished it from other rules, and found the relocation reasonable, not discriminatory, and compliant with legal principles. The Court dismissed the writ petitions, affirming the validity of the relocation as per the amended rules and excise policy, emphasizing public interest and revenue considerations.
1994 (11) TMI 420 - ALLAHABAD HIGH COURT The impugned Ordinance, under the guise of luxury tax, was found to be void and ultra vires due to violations of Articles 14 and 301 of the Constitution. The Court held that the tax imposed was not a tax on sale or purchase of tobacco but a luxury tax on the supply of tobacco. Additionally, the Ordinance was deemed discriminatory and arbitrary in its classification and treatment of different types of tobacco. As a result, the writ petitions were allowed with costs.
Minutes of the 37th GST Council Meeting held on 20th September, 2019 The 37th GST Council Meeting, chaired by the Union Finance Minister, discussed various GST-related issues. Key agenda items included the need for a consultative mechanism between the GST Council and the XV Finance Commission, confirmation of previous meeting minutes, and ratification of notifications and orders. The Council reviewed revenue positions, considered exemptions for small taxpayers, and discussed issues related to input tax credit, refund procedures, and e-way bills for gold. Amendments to GST laws, the implementation of a new return system, and linking GST registration with Aadhaar were also deliberated. The meeting concluded with decisions on rate changes and clarifications for goods and services, and updates on GSTN ownership changes.
2019 (4) TMI 808 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA The Authority classified the supply of ice-cream by the applicant from retail outlets as a supply of "goods." Consequently, it was determined that the supply did not fall under entry 6(b) of Schedule II of the CGST Act. Taxability was to be based on the principal supply, which was deemed to be the sale of goods. The issue of mandatory collection and payment of CGST @ 2.5% was not directly addressed as it was considered irrelevant following the primary ruling.
2025 (1) TMI 516 - GUJARAT HIGH COURT The court determined that the assignment of leasehold rights by a lessee to a third party constitutes a transfer of immovable property rather than a supply of service. Consequently, such transactions are not subject to Goods and Services Tax (GST) under the Central/State Goods and Service Tax Act, 2017. The court quashed the show cause notices and orders imposing GST on these transactions, allowing the petitions and making the rule absolute, confirming that the assignment of leasehold rights is outside the scope of GST.
Minutes of the 45th Meeting of the GST Council held on 17th September, 2021 The 45th GST Council Meeting, held on September 17, 2021, in Lucknow, addressed various GST-related issues. Key discussions included the ratification of past meeting minutes, notifications, and circulars. The Council deliberated on Aadhaar authentication for taxpayers, export of services, and mechanisms for collecting late fees. Amendments to CGST rules were proposed for refund disbursements, interest on ineligible ITC, and tax refund procedures. The Council also discussed measures to tackle fake invoices and the applicability of GST on job work for liquor manufacturing. Additionally, the Council considered extending the National Anti-profiteering Authority's tenure and reviewed revenue positions and compensation scenarios post-June 2022. The meeting concluded with the approval of several recommendations and the formation of GoMs for further deliberations on specific issues.
2001 (12) TMI 857 - PUNJAB AND HARYANA HIGH COURT The court upheld the constitutionality of the Haryana Local Area Development Tax Ordinance, 2000, and the Haryana Local Area Development Tax Act, 2000. It found that the State Legislature was competent to enact the Entry Tax Act, which was not in violation of various constitutional articles. The court dismissed the writ petitions, concluding that the legislation was valid, within legislative competence, and the exemption notifications were not arbitrary or discriminatory.
Minutes of the 54th Meeting of the GST Council held on 09th September, 2024 The 54th GST Council meeting, chaired by the Union Finance Minister, addressed multiple agenda items, including confirmation of previous meeting minutes, ratification of government notifications, and recommendations from the Law and Fitment Committees. Key discussions included amendments to CGST Rules, clarifications on tax credits, and GST rates for various goods and services. The Council also reviewed the performance of GST-related bodies and discussed the integration of digital payment options. A pilot project for B2C e-invoicing was approved, and the Council agreed to form a GoM to examine the future of Compensation Cess. Issues related to IGST settlement and the GST Appellate Tribunal were also deliberated.
Minutes of the 22nd GST Council Meeting held on 6 October 2017 The 22nd GST Council Meeting, chaired by the Union Finance Minister, addressed various GST-related issues on October 6, 2017, in New Delhi. Key agenda items included confirming the minutes of the previous meeting, discussing GST implementation challenges, and reviewing revenue collections. The Council proposed increasing the turnover threshold for the Composition scheme to Rs. 1 crore and recommended quarterly return filing for small taxpayers. It also suggested suspending the reverse charge mechanism under Section 9(4) until March 31, 2018, and discussed the operationalization of the e-Way bill. The Council approved several tax rate adjustments and exemptions, including relief measures for exporters and small taxpayers.
Minutes of the 17th GST Council Meeting held on 18 June 2017 The 17th GST Council meeting, chaired by the Union Finance Minister, discussed several key agenda items. The Council confirmed the minutes of the previous meeting after incorporating amendments and comments from various state representatives. It approved draft GST rules for Advance Ruling, Appeals, Assessment, Audit, E-Way Bill, and Anti-profiteering, with some modifications. The Council deliberated on GST rate adjustments for specific items, including lotteries and shipping vessels, and resolved to tax state-run lotteries at 12% and state-authorized lotteries at 28% of face value. It also decided to exempt small daily transactions from reverse charge compliance and authorized 24 banks for GST collection. The Council discussed extending deadlines for filing GST returns to allow businesses to adapt to the new system and agreed on hotel room tax rates. The next meeting was scheduled for 30 June 2017 to coincide with the GST rollout event.
2017 (5) TMI 1657 - PUNJAB AND HARYANA HIGH COURT The court dismissed the writ petitions challenging the provision for only one L-1BF license in the State, upholding the excise policy and amended rule. It found the Financial Commissioner had jurisdiction to regulate wholesale licenses, and the policy aimed at revenue optimization and transparency was lawful. Concerns about the sole wholesaler's influence were deemed insufficient to invalidate the policy or rule. The court held that once the State privatized the license through a transparent process, the licensee could operate within legal bounds.
SALIENT FEATURES OF GST The Goods and Services Tax (GST) is a dual levy imposed by the Centre and States on a common tax base, comprising Central GST (CGST), State GST (SGST), and Integrated GST (IGST) for intra-state and inter-state transactions, respectively. GST subsumes various central and state taxes and applies to the supply of goods and services with certain exemptions. It categorizes supplies into taxable, exempt, inter-state, intra-state, composite, mixed, and zero-rated supplies. GST is a destination-based tax with input tax credit provisions. There are three levy methods: normal, composition, and reverse charge. Alcohol and certain petroleum products are excluded from GST.
2022 (5) TMI 1359 - MADRAS HIGH COURT The court upheld the constitutionality of the impugned Act, dismissing challenges based on Articles 19(1)(a), 19(1)(f) and (g), 21, and 31. It found that the restrictions on advertisements and the powers conferred by the Act are reasonable, necessary for public health, and within legislative competence. The court emphasized the presumption of constitutionality in legislative enactments, particularly in economic and regulatory matters, affirming that the Act's provisions do not violate constitutional rights.
2014 (3) TMI 456 - Supreme Court The Supreme Court upheld the deletion of three-star hotels from eligibility for FL-3 licenses but found the distance rule introduced in 2012 to be arbitrary and unconstitutional. The Court directed the State not to deny FL-3 licenses to four-star and above hotels until further action is taken against non-standard hotels. The decision aimed to balance the State's objectives of reducing alcohol consumption and promoting tourism while ensuring compliance with constitutional principles.
2024 (8) TMI 989 - BOMBAY HIGH COURT The HC ruled in favor of the petitioner, affirming their eligibility to issue C-Forms for inter-State natural gas purchases used in manufacturing and electricity generation. The decision was based on consistent legal precedents from multiple HCs and the SC, which supported the petitioner's claims. The petitions were allowed, and the respondents were directed to issue the necessary C-Forms. The rule was made absolute without costs.
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