Goods and Service tax Act , 2017
S.79 : Coercive Recovery of taxes etc during Corona Virus crisis- Orders of the Allahabad and Kerala High Courts directing the authorities to defer coercive recovery of taxes is stayed . [ Art. 226 , 227 ]
Goods and Service tax Act , 2017
S.79 : Coercive Recovery of taxes etc during Corona Virus crisis- Orders of the Allahabad and Kerala High Courts directing the authorities to defer coercive recovery of taxes is stayed . [ Art. 226 , 227 ]
Central Goods and Services Tax Act, 2017.
S.83: Provisional Attachment u/s 83 of GST Act – Provisional attachment ceases upon expiry of one year- The action is in violation of the right to carry on business under Article 19(1) & deprivation of property under Article 300A. The Revenue shall pay costs of Rs. 5 Lakh. [ Art .19(1) ]
Finance Act ,1994
S.73: Appelate Tribunal – Adjournment – Medical certificate not necessary while seeking adjournment on medical ground-Order of Appellate Tribunal is set aside .
Central Goods and Services Tax Act, 2017/ Gujarat Goods an Services Act , 2017 .
GST – Search & Seizure- The action of the GST authorities of camping in the assessee’s home for 8 days and placing him under house arrest is illegal & a blatant abuse of powers. It has shocked the conscience of the court.
S. 220 : Collection and recovery-Assessee deemed in default – Pendency of appeal before CIT(A)-Stay was granted till the disposal of appeal by paying an additional amount of Rs 1.25 crores. [S. 132, 153A]
GST – Powers – S. 83 of the SGST Act, 2017.
Writ applicant seeks to challenge the action of blockage of the input tax, provisional attachment of the stock of goods, provisional attachment of its Bank Accounts in exercise of powers under Section 83 of the SGST Act, 2017.
GST – Applicability of Rule 117 of CGST
Rules
“Whether the due date contemplated under Rule 117 of the Rules to claim transitional credit is procedural in nature or a mandatory provision? “
GST –AAR- Maharashtra
“Whether the contractor can charge GST on the value of material supplied by the recipient of service? What should be the mechanism to calculate the taxable value as per section 15 of the Act? “
GST – AAR -Maharashtra
“The Applicant offers optional Parental Mediclaim insurance for employees’ parents. As per this scheme, the Applicant initially pays the entire premium and 50% of the premium is recovered from the respective employees who opt for parental insurance scheme. Whether recovery of 50% of Parental Health Insurance Premium from employees, amounts to supply of service under Section 7 of the CGST Act, 2017 and whether GST is payable on recovery of 50% of the insurance premium from the salary of the employees? “
GST – AAR-Karnataka
“Applicability of GST over and above Rs. 7,500; GST on reimbursement of electricity charges; GST on collection of sinking fund / corpus fund.”