Category: GST Law

Archive for the ‘GST Law’ Category


Devy Prasad Tripathy 2021 (47) G.S.T.L. 462 ( Orissa) ( HC)

GST .

Lawyers in individual capacity – Legal consultancy services – Service tax and GST – Notice issued to lawyers to prove that they are individual lawyers – Notice was quashed – Directed the GST Commissioner to instruct its subordinate offices not to issue such notices ( [ Art, 226 ]

Ramesh and ors v . Laxmi Bai AIR 2021MP 56/ AIR Online 2021 MP 98

Limitation Act, ( 36 of 1963 )
S. 5: Extension of prescribed period in certain cases – First appeal- Appellate Court cannot decide appeal unless application for condonation of delay is decided in favour of the appellant . [ CPC, 1908 , Rule 11, 13 , O. 43 ]

Dharmendra M. Jani v. UOI & Ors (Bom) (HC ) www.itatonline.org

Goods and Service Tax Act, 2017 (IGST).

S. 13 (8) (b) : Constitutional validity – Service provider – Deeming fiction – Export of service – The export of service by the petitioner as intermediary would be treated as intra-state supply of services under section 13(8)(b) read with section 8(2) of the IGST Act rendering such transaction liable to payment of central goods and services tax (CGST) and state goods and services tax- Split judgements while deciding upon the Constitutional validity of section 13(8)(b) and section 8(2) of the Integrated Goods and Service Tax Act, 2017 (IGST).- Matter referred to Chief Justice . [ S.8(2 ) ]

CCE v Madhan Agro Industries India Pvt . Ltd. ( 2018) 67 GST 147 (SC) /( 2018) 15 SCC 733 / MANU/SC/0371/ 2018

Central Excise Tariff Act , 1985

S.3 : Levy of duty -Emergency power of Central Government to increase duty of excise – Classification- 100% pure coconut oil in small packing-classifiable under HSN code 15.13-Department classified the packs below 2kg. as “hair oil” under HSN 33.05-classification issues to be resolved based on Rules for interpretation, Chapter Notes, Supplementary Notes, circulars/instructions issued by CBEC and other authorities-Amendment in Central Excise Tariff Heading Act, 1985 w. e. f. 28-02-2005 realigning the tariff headings with HSN-Explanatory Notes under HSN not included in amended CET-whether to be considered-applicability of common parlance test-whether necessary-Difference of opinion in two judges- matter referred to Larger Bench.[ Central Excise Tariff Act , 1985 , Medical and Toilet Preparations Excise Duties Act , 1955 , S.2 , Standards of Weights and Measures ( Packaged commodities ) Rules , 1977, Uttar Pradesh Sales Tax Act , 1948 , S,37B ]

Shabina Abraham and Ors. v. CCE (2015) 10 SCC 770/ (2015) 52 GST 30 (SC)/ 2015 (322) ELT 372 (SC)

Central Excise Act, 1944
S.4 : Assessee – Death of assessee – Assessment abates and legal representative not liable unless specifically provided for in the taxing statute .[ S. 3, 2, 4(3)(a) ]

State of West Bengal and v. Calcutta Club Ltd. AIR 2019 SC 310/(2019) 311 CTR 121 (SC)/(2019) 76 GST 614 (SC)

West Bengal Sales Tax Act 1994
S. 2(5):Business – Provision of food, drinks and refreshments etc. to permanent members of an incorporated club-not a “deemed sale”-Payment by members to the club not a consideration-club even if incorporated is merely an agent of the members who facilitates the supply of the goods-principle of mutuality applicable even after 46th amendment to Constitution. [ S. 2(10), 2(30), Constitution of India , Art . 366(29A) (e ) , Finance (No. 2 Act , 1994 , S. 65(25a), 65(105) ,66 , Income -tax Act , 1961 , 2 (24) 44, Sale of Goods Act , 1930 , S. 1(1) ]

Godfrey Phillips v. State of UP (2005) 2 SCC 515/AIR 2005 SC 103/(2005) 194 CTR 257 (SC)

Uttar Pradesh Tax on Luxurious Act , 1955
S.3: Levy of Luxury tax- Entry 62 List II: “taxes on luxuries…” – Cannot include “goods” even if they are “luxury goods” which are covered by Entry 54 List II – No overlapping in taxing entries of Seventh Schedule [ Central Sales Tax Act , 1956 , S 14 , 15, Constitution of India , Art 286 ]

Dhampur Sugar Mills Ltd. v. Commissioner of Trade Tax, U.P. (2006) 5 SCC 624/(2006) 147 STC 57 (SC)

Uttar Pradesh Trade Tax Act, 1948
S. 2(h): Sale- Section 2(h), U.P. Trade Tax Act, 1948 after amendment in consonance with Art. 366(29-A) of the Constitution – Concept of “barter” and “exchange” explained – Since in terms of the Act the manufacturer is a dealer, held, it could not be said that the supply of molasses is the present case was a mode of payment of licence fee [Constitution of India, Article 246, 366(29-A) and Schedule VII List II Entry 54]

UOI v. Intercontinent Consultants & Technocrats Pvt Ltd (2018) 4 SCC 669/AIR 2018 SC 3754/(2018) 66 GST 450 (SC)

Service Tax (Finance Act, 1994)
S. 67 : Valuation of taxable services for charging Service tax – Rule 5- Validity of provision – Determination of value – Reimbursable expenditure or cost incurred by service provider while providing taxable service –Rule 5(1) which provides for inclusion of said expenses in value of taxable service – It is ultra vires to Section 66 and 67 of the Finance Act, 1994
[Service Tax (Determination of Value Rules, 2006 , R.5; Finance Act, 1994, S.66, 67]

State of Punjab v. Nokia India Pvt Ltd AIR 2015 SC 1068/ (2015) 49 GST 277 (SC)/ 2015 ( 315 ) ELT 162 (SC)/ MANU /SC /1178 /2014 ( SC)

Punjab Value Added Tax Act , 2005
Entry 60 (6)(g) : Concessional rate of levy- Mobile battery charger-whether part of mobile phone or accessory thereof-Cell phones covered by HSN code 8525.20.17 – Entry 60(6)(g) of Schedule B under the Punjab & Haryana VAT Act covered said HSN and liable to VAT @ 4%-respondent sold cell phone and battery charger in a single solo pack and collected VAT @4% on the total pack-VAT @ 12.5% collected on separate sale of battery chargers –Battery charger is an accessory of cell phone and not part thereof-concessional rate of tax not applicable. [ S. 26 , 32(1), 53 ]