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GST - Case Laws

Showing 13801 to 13820 of 13912 Records

• 2018 (3) TMI 1268
  

  Filing of GST Tran-1 and other returns - Returns filed by the electronic mode are not generated on the website of the Department, and thus were not accepted - reliance was placed in the case of Padmavati Enterprise, Abicor and Binzel Technoweld Pvt. Ltd. Versus The Union of India & Another [2018 (3) TMI 539 - BOMBAY HIGH COURT] - returns to be accepted provisionally - issue notice.

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• 2018 (3) TMI 1265
  

  Credit under new GST regime - proviso to sub-section (1) of section 140 of the Gujarat Goods and Service Tax - restriction of credit of VAT already taken - Held that: - the provision deprives a dealer to his vasted right and thus, the statute acts retrospectively and also imposed an unreasonable restriction - Notice returnable on 19.04.2018.

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• 2018 (3) TMI 1152
  

  Prayer for issuance of Writ of Manamus to declare Condition (iv) contained in Section 140 (3) of Central Goods and Service Tax Act, 2017 - Input tax credit of eligible duties - Held that: - inadvertently certain typographical errors have occurred in the writ petition - prayer as made that he may be allowed to withdraw the present writ petition with liberty to the petitioner to file fresh one on the same cause of action by furnishing correct and better particulars, is allowed - petition dismissed as withdrawn.

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• 2018 (3) TMI 1151
  

  Prayer for issuance of Writ of Mandamus to declare Condition (iv) contained in Section 140 (3) of Central Goods and Service Tax Act, 2017 - Input tax credit of eligible duties - Held that: - inadvertently certain typographical errors have occurred in the writ petition - prayer as made that he may be allowed to withdraw the present writ petition with liberty to the petitioner to file fresh one on the same cause of action by furnishing correct and better particulars, is allowed - petition dismissed as withdrawn.

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• 2018 (3) TMI 1075
  
  The Delhi High Court issued an order regarding a corrigendum by the Department of Revenue to align with GST Council recommendations. The GNCTD will also issue a similar corrigendum. The case was adjourned to November 15, 2017, at the request of the ASG.

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• 2018 (3) TMI 1074
  

  Detention of consignment with vehicle - requirement of security deposit for release of goods and vehicle - Held that: - it is established that the documents used by the petitioner would not suffice to cover the transportation of the goods - the detention cannot be said to be un-justified - the respondent is directed to release the goods and the vehicle covered by Ext.P3 detention notice, to the petitioner, on his furnishing a bank guarantee to cover the security deposit amount demanded in the Ext.P3 notice, before the respondent - petition disposed off.

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• 2018 (3) TMI 1019
  

  Detention of the goods of the petitioner, along with the vehicle - Section 129 of the Central Goods and Services Tax Act - Held that: - the first respondent directed to complete the adjudication provided for under Section 129, within a week from the date of production of a copy of this judgment - petition disposed off.

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• 2018 (3) TMI 1018
  

  Detention of goods - sub-section (3) of Section 129 of the Central Goods and Services Tax Act - Held that: - In terms of the interim order passed by this Court on 22.02.2018, this Court directed release of the goods detained against execution of a bond - this writ petition is disposed of directing the second respondent to complete the adjudication provided for under Section 129 of the Act, within one month from the date of receipt of a copy of this judgment.

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• 2018 (3) TMI 1017
  

  Consideration of representations submitted by the petitioner - Levy of GST - Works Contract, on which VAT was imposed previously - the petitioner/association made representations on 05.07.2017 10.07.2017, 11.07.2017 and 11.09.2017 to the respondents stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable.

  Held that: - since the petitioner's representations are pending, it is appropriate for the respondent to respond to the same by giving them a reply. The appropriate person who would be in a position to give reply is that the Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner.

  There will be a direction to the Commissioner of Commercial Taxes to consider the representation given by the petitioner/ association and pass orders on merits and in accordance with law, within a period of four weeks from the date of receipt of a copy of this order.

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• 2018 (3) TMI 1016
  

  Consideration of representations submitted by the petitioner - Levy of GST - Works Contract, on which VAT was imposed previously - the petitioner/association made representations on 05.07.2017 10.07.2017, 11.07.2017 and 11.09.2017 to the respondents stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable.

  Held that: - since the petitioner's representations are pending, it is appropriate for the respondent to respond to the same by giving them a reply. The appropriate person who would be in a position to give reply is that the Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner.

  There will be a direction to the Commissioner of Commercial Taxes to consider the representation given by the petitioner/ association and pass orders on merits and in accordance with law, within a period of four weeks from the date of receipt of a copy of this order.

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• 2018 (3) TMI 972
  

  Release of the goods detained - Section 129 of the Central Goods and Services Tax Act - Held that: - an identical matter has been disposed of by a Division Bench of this Court in the case of The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. [2017 (9) TMI 1044 - KERALA HIGH COURT], directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017.

  The writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes referred to above, within a week from the date of production of a copy of the judgment.

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• 2018 (3) TMI 971
  

  Classification of imported goods - GSL ARTEMIA BRINE SHRIMP EGGS - petitioner sought to avail concessional duty (preferential rate of 0% IGST as against 5% IGST) by relying upon Notification No.002/2017-Cus dated 28.06.2017 in Sl.No.33 - respondent opined that the item imported by the petitioner should be classified under IGST Notification No.001/2017 Sl.No.I-21 - Held that: - Prima facie this Court is of the view that the respondent could not invoke Section 111(m) of the Customs Act as there appears to be no allegation that the goods do not correspond in respect of the value or in any other particular with the entry made under the Act. In the impugned order, the respondent has accepted that there is no dispute in the classification of the goods.

  The petitioner is granted liberty to file an appeal before the Commissioner of Customs (Appeals), Chennai within a period of thirty days from the date of receipt of a copy of this order - petition disposed off.

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• 2018 (3) TMI 970
  

  Detention of goods - inter-state transport - detention was for the reason that the notice issued is that of the Value Added Tax period and also of undervaluation - Held that: - with respect to an inter-State transport, there are no documents prescribed by the Central Government - In the circumstance of the Central Government having still not prescribed any document, prima facie there can be no detention of goods on that count. However, the adjudication proceedings would be continued and in the meanwhile the goods shall be released to the petitioner on execution of simple bond without sureties - petition disposed off.

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• 2018 (3) TMI 969
  

  Detention of goods (M.S scrap) with vehicle - non-production of proper documents - insistence of the respondent that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and vehicle - Held that: - The learned counsel for the petitioner faced with a situation where detention is inevitable till such time as the adjudication is completed undertakes to furnish a bank guarantee for the amount demanded in Ext.P3 notice - the respondent directed to release the goods and the vehicle covered by the detention notice, to the petitioner, on the petitioner furnishing a bank guarantee for the amount demanded in Ext.P3 notice, before the respondent - petition disposed off.

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• 2018 (3) TMI 968
  

  Consideration of representations submitted by the petitioner - Levy of GST - Works Contract, on which VAT was imposed previously - the petitioner/association made representations on 05.07.2017, 10.07.2017, 11.07.2017 and 11.09.2017 to the respondents stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable.

  Held that: - since the petitioner's representations are pending, it is appropriate for the respondent to respond to the same by giving them a reply. The appropriate person who would be in a position to give reply is that the Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner.

  There will be a direction to the Commissioner of Commercial Taxes to consider the representation given by the petitioner/ association and pass orders on merits and in accordance with law, within a period of four weeks from the date of receipt of a copy of this order.

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• 2018 (3) TMI 901
  

  Release of detained goods - Section 129 of the Central Goods and Services Tax Act - Held that: - the writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes - It is also directed that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the goods detained shall be released to the petitioner forthwith - petition disposed off.

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• 2018 (3) TMI 900
  

  Consideration of representations submitted by the petitioner - Levy of GST - Works Contract, on which VAT was imposed previously - the petitioner/association made representations on 05.07.2017, 29.08.2017 and 11.09.2017 to the respondents stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable.

  Held that: - since the petitioner's representations are pending, it is appropriate for the respondent to respond to the same by giving them a reply. The appropriate person who would be in a position to give reply is that the Commissioner of Commercial Taxes shall give a reply. Because all other authorities are the department of Highways and National Highways etc., who would not be in a position to specifically address the issue pointed out by the petitioner.

  There will be a direction to the Commissioner of Commercial Taxes to consider the representation given by the petitioner/ association and pass orders on merits and in accordance with law, within a period of four weeks from the date of receipt of a copy of this order.

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• 2018 (3) TMI 739
  

  Confiscation of seized vehicle along with certain quantities of beedies - Held that: - as the seized vehicle is not liable for confiscation in default of payment of tax that may be determined/already determined, no purpose will be served by keeping the said vehicle under continued detention - petition allowed.

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• 2018 (3) TMI 679
  

  Difficulties in filing of GST Tran-1 - transitional credit - Writ of mandamus to extend the time period for filing of GST Tran-1 - application of petitioner was not entertained on the last date i.e. 27.12.2017 and he has filed his complete application for the necessary transactional credit - Held that: - the respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner - petition disposed off.

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• 2018 (3) TMI 678
  

  Seizure order passed by Proper Officer u/s 129 of UPGST Act, 2017 - Held that: - on perusal of Section 129, it is found that the petitioner can get its goods released by resorting to any of the three modes mentioned in Sub-section 1(a) to (c) thereof, meaning thereby, it can also furnish a security equivalent to the amount payable under Clause (a) or Clause (b) in such form and manner as may be prescribed including Sub-section 6 of Section 67 by virtue of Section 2 of Section 129 - it would be appropriate for the petitioners herein to approach the proper officer under the said provisions, who shall look into the matter and take such decision as is appropriate and accordance with law - petition disposed off.

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