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The Bombay High Court (Goa Bench) has held that Central Goods and Service tax Act , 2017 . S. 73 : Demands and recovery – Determination of tax - Joint Development Agreement – Real estate developer - Time of supply of service - Time of supply under Joint development agreement is governed by Notification 04/2018, i.e., on conveyance/allotment, not agreement date,-Any deposit obtained without… Read More ...
The Rajasthan High Court has held that Central Goods and Services Tax Act, 2017. S. 54 : Refund of tax-Input tax credit-Inverted duty structure- Notification No. 09/2022 dated 13-07-2022 applicable prospectively -Refund cannot be denied for period up to 18-07-2022-Circular restricting refund claims only if filed before 18-07-2022 held arbitrary and violative of Article 14-Refund application filed within limitation period of two… Read More ...
The P&H High Court has held that GST Act: Dept is carrying out abrupt arrests driven by some inexplicable urgency rather than necessity. However, it does not pursue the trial with the same urgency. The slow-paced trials is symptomatic of a systemic problem (i) The GST regime was implemented on 01.07.2017 and interestingly, since its commencement, only a solitary conviction has been… Read More ...
The Delhi High Court has held that An Advocate cannot be subjected to harassment by a search and seizure conducted at his office unless and until there is some material for the GST Department to show that the advocate himself is not merely representing his client but is also personally involved in the alleged illegality. For the said purpose, some prima facie… Read More ...
The Bombay High Court has held that Goods and Service-Tax Act, 2017 S. 132 : Punishment for certain offences-Fraud-Fraudulent misuse of Aadhaar and Permanent Account No (PAN)-Identity theft- Strictures-Opened a bank account and obtained GST registration-Opened a bank account- Inaction by statutory authorities and law enforcement agencies-Directions for cancellation and redressal-Compensation denied-Liberty to file criminal complaint- Citizens of the Country who toils… Read More ...
The Delhi High Court has held that The Department sends automated e-mails and SMSs whenever anything is uploaded on the portal. If the taxpayer is not diligent in checking the portal & no reply to the Show Cause Notice is filed, the department cannot be blamed (i) A perusal of the screenshot shows that the reminder notice was clearly visible on 09th… Read More ...
The Bombay High Court has held that Maharashtra Goods and Service Tax, Act, 2017 S. 73 : Demands and Recovery-Tax evasion- Reward for providing information related to tax evasions-Reward determined but not paid by the government-Reward scheme should be operated fairly and avoid frivolous objections-Government directed to pay the reward with interest in case of delay-Circular GR No.STA-2004/CR-103 Taxation-2 dt. 05-06-2007. [S.… Read More ...
The Bombay High Court has held that Maharashtra Goods and Service Tax (MGST Act), 2017 S: 83 : Provisional attachment to protect revenue in certain cases-Cash credit accounts-Not a property of the account holder-Cannot be attached provisionally u/s 83- Directed to withdraw the attachment within 24 hours. [S.83(1), Art. 226] The petitioner’s cash credit account with ICICI Bank was provisionally attached under… Read More ...
The Bombay High Court (Nagpur Bench) has held that GST is not applicable to the transfer of development rights (TDR) or Floor Space Index (FSI) as part of a development agreement (i) Entry 5B of the Notification dated 28.6.2017 relates to services which can be said to be supplied by any person by way of transfer of development rights or Floor Space Index (FSI)… Read More ...
The Supreme Court has held that (i) The Central Board of Indirect Taxes and Customs must re-examine the provisions/timelines fixed for correcting the bonafide errors. Time lines should be realist as lapse/defect invariably is realized when input tax credit is denied to the purchaser when benefit of tax paid is denied. Purchaser is not at fault, having paid the tax amount.… Read More ...