Goods and Services Tax

wrong composition
Query (Issue) Started By: – jeeshan ali Dated:- 14-12-2018 Last Reply Date:- 14-12-2018 Goods and Services Tax – GST
Got 1 Reply
GST
one of my client has switched from regular to composition w.e.f. 1/8/2017 by filing CMP 02 while his CA has not filed ITC 03 and his composition levy was invalid because of his aggregate turnover of the preceding FY which was 103 lakhs. And now he filed only two quarters returns from july 17 to dec 17. while his turnover for the FY 17-18 was 120 lakh as per tax audit report and on which his VAT turnover was 65 lakh and GST turnover was 55 lakhs.
Now please suggest me what should I do? As per my opinion now switching from composition to regular is the best option for him.
Reply

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M/s. Hindustan Coca Cola Beverages Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai Outer
Central Excise
2019 (2) TMI 404 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 14-12-2018
E/41698 And 41699/2018 – Final Order Nos. 43109-43110/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
For the Appellant : Shri Mrinal Bharat Ram, Advocate
For the Respondent : Shri L. Nandakumar, AC (AR)
ORDER
The appellants are aggrieved by the disallowance of CENVAT credit on pest control services and site visit fee for national award bill (management consultancy) service.
2. On behalf of the appellant, ld. counsel Mrinal Bharat Ram submitted that the appellants are engaged in manufacture of aerated drinks

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a member of Confederation of Indian Industry (CII). The authorities below have allowed the credit on club membership fees whereas they have disallowed in respect of management consultancy service provided by CII. He adverted to the invoice issued in this regard and argued that the officials of CII had conducted site visit in regard to National Award For Food Safety 2014. This is actually in the nature of management consultancy services as the officials have given advice to appellant's factory as to the upkeep and running of the factory and also in regard to quality compliance norms. The visit having been made for giving advice in the nature of management consultancy, the same are input services for the appellant and is eligible for credit.

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regard to disallowance of credit on pest control services. The appellant has taken the premises on rent outside the factory to store the inputs namely sugar. The pest control services have been availed by the appellant to make these premises pest free. The product stored by the appellant being sugar and is being used as input for aerated beverages which are used for human consumption, it is essential that the premises are to be kept pest free. For this reason, I am of the view that the pest control services availed by the appellant are input services and therefore the same are eligible for credit. The disallowance of credit is unjustified and requires to be set aside, which I hereby do.
5.2 The second issue is with regard to fees paid by

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COMMISSIONER, CGST AND CENTRAL EXCISE Versus DEEP CONSTRUCTION CO.
Central Excise
2019 (1) TMI 1031 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 14-12-2018
R/TAX APPEAL NO. 320 of 2018
Central Excise
MS HARSHA DEVANI AND MR B.N. KARIA, JJ.
For The Petitioner (s) : MR ANKIT SHAH (6371)
For The Respondent (s) : NOTICE SERVED BY DS (5)
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Perused the note for speaking to the minutes.
2. It appears tha

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In Re: M/s. Nagrani Warehouseing Private Limited
GST
2019 (1) TMI 420 – AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – 2019 (20) G. S. T. L. 799 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – AAR
Dated:- 14-12-2018
Case No. 22/2018 Order No. 21/2018
GST
RAJIV AGRAWAL AND MANOJ KUMAR CHOUBEY MEMBER
Present on behalf of applicant: Alok Barthwal, Counsel for the Applicant
PROCEEDINGS
(Under section 98 of Central Goods and Services Tax Act, 2017 and the Madhya Pradesh Goods and Services Tax Act, 2017)
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/S NAGRANI WAREHOUSEING PRIVATE LIMITED (hereinafter also referred to as applicant), registered under the Goods & Services Tax.
2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specifi

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ty as to whether the aforesaid PP bags would classify under chapter heading 63 or chapter 39 of the GST Tariff and what shall be the rate of GST on the same”.
4. DEAPRTMENT'S VIEW POINT:
4.1. The Deputy Commissioner (Tech), CGST & Central Excise Headquarters, Indore vide his letter C.No.l(Gen)30-08/18-19/GST/T dtd.14.12.2018 forwarded the opinion of CGST & Central Excise department on the issue at hand. The opinion of the department is reproduced below:
In this context the ratio of judgment passed by the Hon'ble Tribunal in the case of M/s. Gujrat Raffia Industries Ltd., V/s Commissioner of Central Excise on 14.1.2003 [Reported in 2003 (153). ELT 336 (Tri-Del.] = 2003 (1) TMI 146 – CEGAT, NEW DELHI and by the Hon'ble High Court of M.P. in the case of M/s. Raj Packwell Ltd., V/ s Union of (UOI) on 19.09.1989 [Reported in 1993 (41) ECC 285, 1993 351 MP, 1990 (50) ELT 201 (MP)} = 1989 (9) TMI 120 – HIGH COURT OF MADHYA PRADESH AT INDORE are squarely applicable in the instant case, wher

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f hemp, jute, flax or corron). It is thus apparent that Heading 63.06 covers tarpaulins which are made of manmade fibre fabric of heavy canvas of hemp, jute, flax or corron as HDPE / Platic strip yarn is not manmade fabric, tarpaulin made of the said material would not fall wider Heading 63.06. Further Heading 39.06 applies to articles of plastics and articles of other materials of Heading No.39.01 to 39. 14. No doubt Heading No.39.06 is residuary Heading but it is residuary to Chapter 39 as all articles of plastics, which are not covered by earlier Headings, would fall under 39.26. As far as any article is made of plastic it will fall either in any one of the specific headings in Chapter 39 and failing which under Heading 39.26. As the impugned products are made of plastic and arc not mentioned specifically in any of the Headings of Chapter 39, they are appropriately classifiable under Heading 39.26. This is also evident from the Explanatory Notes of HSN below Heading 39.26 wherein it

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er fibre, and includes fibre”.
Therefore, according to the above definition, any fabric or cloth or yarn or garment if made wholly or in part of cotton, wool, silk, artificial silk or other fibre shall be called textiles. The definition of 'fibre' includes the regenerated cellulose, rayon, nylon and the like. Nowhere in the aforesaid definition of 'fibre' or 'textiles' plastic has been mentioned as a commodity to be included in the definition of 'fibre' or 'textiles'. Now I the Shree Radhe Industries case (1982 (12) TMI 213 – CEGAT NEW DELHI) and the Shellya Industries case (1983 (7) TMI 301 – CEGAT NEW DELHI) irrespective of the entries in the tariff as prevailing then, it has been held that the HDPE sacks are articles made of plastic; they are made of high density polyethylene which is a plastic raw material and it has further been held that they are not manmade. filament yarn but are articles of plastic. The circular of the Central Board of Direct Taxes dated 20.1.1985 also clearly

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ble under chapter sub heading 6305.
5. RECORD OF PERSONAL HEARING:
5.1 The matter was posted for hearing on 27.11.2018 and Alok Barthwal, Counsel for the Applicant appeared on behalf of the Applicant. Reiterating the submissions already made in the application, he submitted that the Applicant has filed the Advance Ruling application for determining the classification of P.P. Bags which are made from strips having width of less than 5mm. It is to be decided by the Hon'ble Advance ruling authority as to whether the aforesaid PP bags would classify under chapter heading 63 or chapter 39 of the GST Tariff and what shall be the rate of GST on the same.
5.2 The Applicant in this context submitted that they have been manufacturing PP Strips of width less than 5mm which is used for manufacture of Woven fabrics on Knitting Machine. The said woven fabric is used for manufacture of PP bags/ Sacks. The goods are also registered as textile articles with the Textile ministry. Further in this cont

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…………………
(e) …………………
(f) …………………
(g) monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm. of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);
5.4 Further chapter Note 2 (p) of Chapter 39 of the Customs Tariff Act states as under :
Sr. No. 2 – This chapter does not cover:
(p) goods of section XI (textiles and textile articles);
In the present case since the strips used for manufacture of Sacks and bags are of width less than 5mm hence the strips are articles of textile and appropriately classifiable under chapter 54. The aforesaid strips are covered under chapter sub heading 5404 which describes the goods as :
5404 – Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds I mm; strip and the like (for example, artificial straw)

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o. F-A3-33-2017-1-V (42) dt. 29.06.2017 issued vide Madhya Pradesh Gazette covers under chapter 5405 and 5408 as Woven fabrics of manmade textile materials -.
5.9. As regard classification of PP bags, the Chapter 63 of HSN Explanatory Notes provides as under
63.05 – Sacks and Bags of a kind used for the packing of goods.
6305.10 – ………….
6305.20- of cotton
– Of man-made textile materials:
6305.32 Flexible intermediate bulk containers
6305.33 Other, of polyethylene or polypropylene strip or the
Like
6305.39 Other
6305.90 Of other textile material
This heading covers textile sacks and bags of a kind normally used for the packing of goods for transport, storage or sale.
5.10 As per Chapter 63 of the Customs Tariff Act, 1975:-
6305 Sacks and bags, of kind used for the packing of goods
6305 10 – …………………
6305 20 00 – Of cotton
– Of man-made textile materials:
6305 32 00 Flexible intermediate bulk containers
6305 33 00 Other, of polyethylene or p

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tile material hence the final products i.e. Woven bag made from such fabric also merits classification under chapter 63 thereby liable to 5% GST i.e 2.5% CGST and 2.5% SGST.
5.13. The Applicant's contention is also based upon the ruling given by the Advance Ruling Authority of west Bengal as reported in MEGA FLEX PLASTIC LTD. 2018 (15) GSTL 90 (AAR – GST) = 2018 (7) TMI 391 – AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL. The relevant portion of the ruling which was in reference to LENO bags is as under :
Para 14: Therefore to classify the product PP Leno Bags both the Explanatory Notes, as well as the clarifications in the Tariff and the specifications as per IS 16187:2014 should be taken into consideration.
Para 16: The above-mentioned Tariff head is not applicable if the sacks made from PP woven fabric are impregnated, coated. covered or laminated with plastics or articles of plastics covered under Chapter 39 [Note 1 (h) to Section M].
5.14 It is pertinent to mention that the erstw

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2 directing classification of HDPE Tapes Strips and HDPE Sacks as classifiable under Chapter 39. Section XI Note 1 (g) states that strips of an apparent width exceeding 5mm of plastics fall under Chapter 39. Heading 54.04 specifically includes in the heading description “synthetic textile material of apparent width not exceeding 5mm”. Note 2 (p) to Chapter 39 excludes textile and textiles article from Chapter 39. HSN Explanatory Notes 54.04 explains Synthetic Textile materials of apparent width not exceeding width 5mm as under:-
“Strips and the like, of synthetic textile materials. The strips of this heading are flat, of a width not exceeding 5mm, either produced as such by extrusion or cut from wider strips or from sheets”.
Chapter Note 1A to Chapter 54 was inserted with effect from 29.06.2010 with retrospective effect. The products under question in the present appeals are not plastic woven bags. These are knitted fabrics used as agro net. Hence distinct from the plastic bags cons

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ds for agro textiles  shade nets for agriculture and horticulture and as per this standard the above textile fabrics are made from tapes of 1.7 mm width. And in the present case the width of the tape is of 1.5 mm and the goods manufactured by the appellants are classifiable as textile fabrics and articles of fabrics rightly classifiable under chapter heading 60059000 and the strips (HDPE) not exceeding 5mm is classifiable under 54049020. Accordingly, we set aside the impugned order to that extent and
(i) all the three assessees appeals are allowed with consequential benefit.
(ii) correspondingly, the revenue appeal is rejected.
5.15 Further in case of Flora Agrotech 2015 (319) ELT 333 (TRI – AHD) = 2014 (11) TMI 114 – CESTAT AHMEDABAD it was held as under :
However, before discussing the technical opinion given by certain agencies it is relevant whether the CETA 1985, as existing now after its total alignment with the HSN, convey the meaning of Synthetic Textile Material. Fo

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fibres as defined at (a), artificial: fibres as defined at (b). Strip and the like of heading 5404 or 5405 are not considered to be man-made fibres.
The terms 'man-made', 'synthetic: and 'artificial' shall have the same meaning when used in relation to 'textile materials'.
[1A. Notwithstanding anything contained in Note 1, man-made fibre such as polyester staple fibre and polyester filament yarn manufactured from plastic and plastic waste including waste polyethylene terephthalate bottles shall be classified as textile material under Chapter 54 or Chapter 55, as the case may be.]
2. As per above Chapter Note 1(a) of Chapter 54 the fibres/filaments yarns made out of products of polymerization are synthetic fibres/ filaments. All polymerized products made by polymerization of organic monomers are called synthetic plastic materials of Chapter 39. Chapter Note 1A added to Chapter 54 of CETA 1985 was introduced w.e.f. 29.06.2010 and was made retrospective in operation. As per this chap

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cation of man made textile materials of specified description given in the Central Excise Tariff Act 1985 itself then there is no need to look into any other statute for deciding the classification of the 'Knitted Fabric Shed Net' which is thus made out of materials of CETH 54.04.
3. A specific entry in the CETA 1985 has to be the proper classification than a general entry in Chapter 39 of the CETA 1985, as per the Rules of interpretation to the CETA 1985. The Synthetic & Art Silk Mills Research Association (SASMIRA) Mumbai SASMIRA is linked to the Ministry of Textiles, Govt. of India, SASMIRA and after giving the definitions of Synthetic Textiles, warp knitted fabric etc opined in their letter dt.18.04.2012 &15.03.2013 that the product manufactured by the appellant is 'Warp Knitted Fabrics Technical Textile made up of man made synthetic yarn of width less than 5 mm. As per F.No.1(11)/2011/TTC/Vol.XX, dt.07.02.2012 written to the appellant by Assistant Director, Govt. of India, Minist

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s of Govt. of India given in favour of the appellant cannot be ignored in deciding the products manufactured by the appellant. The nature of facts and circumstances in the present proceedings were not the same in the relied upon case laws. Further, the products plastic bags involved in the relied upon case laws were different than the product 'Knitted Fabrics Shed Nets' involved in the case of the present appellant. Therefore, the case laws relied upon by the Revenue are not applicable to the facts & circumstances of the present case.
5. In view of Chapter Note-1(p) of Chapter 39, Section Note-1(g) of Section XI, Chapter Note 1 & 1A of Chapter 54 of the Central Excise Tariff Act 1985; read with relevant HSN Explanatory Notes; the 'Knitted Fabrics Shed Nets' manufactured by appellant will be appropriately classifiable under Chapter 60 of the Central Excise Tariff Act 1985.
The Applicant submits that in view of above interpretation of tariff and the order given by the authorities. the

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ion of P.P. Bags which are made from strips having width of less than 5mm. It is to be decided as to whether the aforesaid PP bags would classify under chapter heading 63 or chapter 39 of the GST Tariff and what shall be the rate of GST on the same.
6.4 The applicant has vehemently put forward that as per Notes given at Notification No. F-A3-33-2017-1V (42) dt. 29.06.2017 –
Explanation IV- The rules for the interpretation of the first Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the section and chapter Notes and the general Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
We agree with the argument of the applicant being a matter of fact. In case of any dispute in classification of goods. the Rules of interpretation of first schedule to Customs Tariff Act 1975 will have to be resorted to. However, we also observe that the applicant has been classifying the impugned product under Chapter 39 since lo

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Tariff) and the specifications as per IS should be taken into consideration.
Para 16: The above-mentioned Tariff head is not applicable (f the sacks made from PP woven fabric are impregnated, coated, covered or laminated with plastics or articles of  plastics covered under Chapter 39 [Note I(h) to Section XI].
6.6 Before we proceed to discuss further, it is necessary to place on record that the above mentioned order of the learned WBAAR has been struck down in appeal by the learned West Bengal Appellate Authority for Advance Ruling vide order dtd.25.10.2018 passed in Appeal Case No. 06/WBAAAR/Appeal/2018 = 2018 (11) TMI 663 – APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL. The learned Appellate Authority has ordered that the item Polypropylene Leno Bags (PP Leno Bags) shall be classifiable under Tariff Heading 3923 29 90. So to the extent the Applicant have heavily relied upon the order of Learned WBAAR, we do not find any reason to discuss the same as it has been already s

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; or
(iv) Artificial silk or other fibre, and includes fibre”.
Therefore, according to the above definition, any fabric or cloth or yarn or garment if made wholly or in part of cotton, wool, silk, artificial silk or other fibre shall be called textiles. The definition of 'fibre' includes the regenerated cellulose, rayon, nylon and the like. Nowhere in the aforesaid definition of 'fibre' or 'textiles' plastic has been mentioned as a commodity to be included in the definition of 'fibre' or textiles'. Now in Shree Radhe Industries case (1982 (12) TMI 213 – CEGAT NEW DELHI) and the Shellya Industries case (1983 (7) TMI 301 – CEGAT NEW DELHI) irrespective of the entries in the tariff as prevailing then, it has been held that the HDPE sacks are articles made of plastic; they are made of high density polyethylene which is a plastic raw material and it has further been held that they are not manmade. filament yarn but are articles of plastic. The circular of the Central Board of Direct Taxes

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eing the strips of plastic made from plastic granules, the strips of plastic used for weaving aforesaid HDPE woven sacks has to be classified as an item under entry 3920 of Chapter 39 and not under entry 5405 of Chapter 54. Accordingly, entries of finished goods have also to be made under proper Chapter of the Tariff Act treating them as the finished goods made of plastic strips.
In the result we hold that HDPE strips or tapes fall under the Heading 3920, Sub-heading 3920.32 of the Central Excise Tariff Act and not under heading 5406, sub-heading 5406.90. Similarly HOPE Sacks fall into heading 3923, Sub-heading 3923.90….'
6.8 The above crystal clear decision of the Hon'ble High Court of Madhya Pradesh leaves no doubt at all about classification of impugned goods i.e. HDPE woven bags/sacks. The above cited case is squarely applicable to the issue at hand. We also wish to emphatically mention here that the above said judgment having been passed by the High Court of Madhya Pradesh, is

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ANIRUDHAN V. Versus THE NATIONAL ACADEMY OF CUSTOMS, INDIRECT TAXES AND NARCOTICS, HARYANA, THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM AND UNION OF INDIA, NEW DELHI
GST
2018 (12) TMI 1084 – KERALA HIGH COURT – 2019 (20) G. S. T. L. 514 (Ker.)
KERALA HIGH COURT – HC
Dated:- 14-12-2018
WP (C). No. 32945 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL
For The Respondent : ADV. SRI.SUVIN R.MENON, CGC
JUDGMENT
The petitioner desires to practice as “GST Practitioner” in terms of Rule 83 of the CGST Rules. The first respondent issued the Ext.P2 notification, inviting applications for the examination to be he

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yond the cut off date, the first respondent decided to conduct another examination on 17th December 2018. In other words, even if the petitioner had not filed this writ petition and had not got the interim direction to write the exam, he would have had the second opportunity: examination on 17th December 2018.
5. I reckon this second opportunity obviates any adjudication in this writ petition on merits. Initially, the petitioner apprehended that he would not get a chance to write the examination, because his application was processed beyond the cut off date. Now as a matter of policy, the first respondent has condoned the lapse and is allowing all other persons to write the examination. The petitioner has, however, already gone through tha

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Tata Cummins Pvt. Ltd. Versus Superintendent, Central GST, Range-IV, Lonand & Ors.
Central Excise
2018 (12) TMI 939 – BOMBAY HIGH COURT – 2019 (365) E.L.T. 357 (Bom.)
BOMBAY HIGH COURT – HC
Dated:- 14-12-2018
WRIT PETITION NO. 14243 OF 2018
Central Excise
AKIL KURESHI & M.S. SANKLECHA, J.J.
Mr. Rohan Deshpande I/b Alisha Pinto for the petitioner
Mr. Pradeep S. Jetly for the respondent
P.C.
1. By consent of the Counsel for the parties, petition is taken up for final disposal. Petition arises in narrow facts, which are as under.
2. The Excise Department had issued show-cause notice to the petitioner for recovery of the duty with interest and penalty. The same resulted into confirmation of demands against the petitio

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promptly deposited further sum of Rs. 20/and requested the Department to give benefit of reduced penalty. Under communicated dated 17.10.2017, which is impugned before us, such request was rejected on the ground that within the mandatory period of 30 days, the petitioner had not paid 25% of the penalty amount. Resultantly, the petitioner would have to pay remaining 75% penalty amount.
3. In our opinion, in the peculiar facts of the case, the petitioner should get benefit of reduced penalty. The petitioner's intention was never to challenge the penalty order. In fact, the petitioner submitted to the order passed by the adjudicating authority, paid up the duty and also 25% of the penalty amount, short by only Rs. 18/.
This was purely o

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eriod of 30 days for depositing 25% of the penalty is mandatory. However, the distinguishing feature in the said case was that the assessee had disputed the penalty and challenged upto CESTAT level and eventually when lost, sought the benefit of reduced penalty and offered to pay the penalty thereafter. On the other hand, in the decision of Gujarat High Court in case of Banian & Berry Bearing Pvt. Ltd. Vs. UOI, 2002 (105) ECR 288, it was observed that marginal delay of 2 to 10 days in making fortnightly payment on stray occasions, should not result into penal consequence. The Court had referred to Latin Maxim providing that minor lapses in law should not be visited with penalty.  
5. In the facts of the case, the impugned communicatio

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HINDUSTAN PETROLEUM CORPORATION LIMITED Versus CCT, VISAKHAPATNAM GST
Central Excise
2018 (12) TMI 932 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 14-12-2018
APPEAL No. E/30666/2018 – A/31562/2018
Central Excise
Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL)
Smt. Sweta Girdar, Advocate for the Appellant.
Shri Guna Ranjan, Superintendent /AR for the Respondent.
ORDER
Per: Mr. P.V. Subba Rao
1. This appeal has been filed against Order-in-Appeal No. VIZ-EXCUS- 001-APP-263-17-18, dated 28.02.2018. Heard both sides and perused the records.
2. The appellant herein is a Public Sector Undertaking engaged in manufacture of various petroleum products and have been availing the benefit of CENVAT credit. They had taken some land on lease from M/s Coromandel International Limited who, in turn, have charged them service tax along with lease rentals through four debit notes, dated 23.02.2015. After paying the amount to M/s Coromandel International Limited, appe

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le documents for claiming CEVAT credit, the debit notes in question had all the details indicated under Rule 9(2) of CCR 2004, except that the amount of service tax is indicated in pen and was not printed in the debit notes. He produces copies of the debit notes in question. He further submits that in the case of Bharati Hexacom Limited [2018(12) GSTL 123 (Raj.)], the Hon'ble High Court of Rajasthan held that CENVAT credit can be allowed on the basis of debit notes and upheld the order of the Tribunal in this regard. He further relies on the order of the Tribunal in the case of Dhananjay Industrial Engineer (P) Ltd [2017(52) S.T.R. 320 (Tri.-Mumbai)] wherein it was held that even though it is not pre-printed, commercial invoice is valid document for availing the CENVAT Credit provided all the relevant information is contained in it. He also relied on the order of the Tribunal Delhi in the case of Gabriel India Limited [2017(48) S.T.R. 492 (Tri.-Del.)] in which it was held that CENVAT C

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t prescribed under Rule 9(1) of CENVAT Credit Rules, 2004. He further held “moreover, even for the sake of assumption but not admitting that allowing of credit may be examined on the strength of the details contained in the document, as could be seen from the appeal record, the fact is that the appellant instead of furnishing copies of the four Debit Notes for examination, had only furnished a photocopy of the communication dated 02.02.2015 along with a statement of rental details which is quite inadmissible”. Thus holding, the first appellate authority upheld the confirmation of demands along with interest and imposition of penalty. It is true that Rule 9(1) of CCR 2004 does not specifically indicate debit notes as one of the documents on the strength of which CENVAT Credit can be availed. However, the Hon'ble High Court of Rajasthan in the case of Bharati Hexacom Limited (supra) held that CENVAT credit can be availed on the basis of debit notes. This is a binding legal precedent, rat

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M/s Khandelwal Extractions Ltd. Versus State of U.P. And 6 Others
GST
2018 (12) TMI 891 – ALLAHABAD HIGH COURT – [2019] 61 G S.T.R. 432 (All), 2019 (20) G. S. T. L. 727 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 14-12-2018
Writ Tax No. – 1605 of 2018
GST
Saumitra Dayal Singh, J.
For the Petitioner : Rahul Agarwal
For the Respondent : C.S.C.,A.S.G.I.,Dhananjay Awasthi
ORDER
SAUMITRA DAYAL SINGH,J.
1. The present writ petition has been filed by the petitioner to challenge the order dated 25.05.2018 passed by the Authority for Advance Ruling, Uttar Pradesh and the exparte order dated 12.10.2018 passed by the Appellate Authority for Advance Ruling for Goods and Services Tax, Uttar Pradesh, by which the said Appellate Authority has upheld the order dated 25.05.2018 passed by the Authority for Advance Ruling, Uttar Pradesh, on two counts (that had been decided against the petitioner) and has partly modified the order of the original authority (on the issue that had b

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De-oiled Cake/De-oiled Rice Bran being used as an ingredient of Cattle Feed, Poultry Feed and other animal Feeds and is 'Waste generated' during the Solvent Extraction process?
Ans.- Mahua De-oiled cake/ De-oiled Rice Bran is a byproduct occurred during the Solvent Extraction process, which is used as an ingredient of Cattle Feed, Poultry Feed and other animal feeds.
b) Whether the applicant is eligible to get entire tax input credit of GST paid on purchase of Mahua Oil Cake/Rice Bran Oil cake used in the manufacture of solvent extracted oil?
Ans.- The Input credit of GST paid on purchase of Mahua Oil Cake/Rice Bran Oil cake used in the manufacturer of solvent extracted oil is partially allowed as per process/formula prescribed in the Chapter V (INPUT TAX CREDIT) of GST Rule, 2017, because, the applicant manufacturing both taxable and exempted goods by using raw materials viz. Mahua De-oiled cake and De-oiled Rice Bran. Further, if common inputs are used for both taxable

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8 was unrealistically short and; in any case the petitioner's counsel was in some difficulty on the date so fixed.
Accordingly, an adjournment application was made by the petitioner through electronic mail, received by the Appellate Authority on 24/25.09.2018.
7. It is in this factual background that the aforesaid adjournment application was rejected by the Appellate Authority with the following observation:
“None appeared for personal hearing. Appellant vide their e-mail letter dated 24/25.09.2018 requested for postponement of the date of personal hearing to some other date in month of October due to non availability of their counsel.
As the Appellate Authority of Advance Ruling Uttar Pradesh consist of a member of the Central GST and a member of State GST and the appeal is to be decided in a time bound manner, it is not possible to extend the date of personal hearing to another date. So the appeal is being taken up for consideration based on the facts and documents availabl

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. In that light, it has been submitted, a very short time was granted to the petitioner to appear in the appeal proceedings, inasmuch as the notice itself was issued on 20.09.2018 fixing the date 26.09.2018. No prior intimation having been given to the petitioner of the likely date of hearing being fixed to 26.09.2018, it is then submitted that on account of intervening public holidays, the petitioner was not at fault in seeking a short date/adjournment.
11. In this regard, it has also been submitted that the provisions of Section 101(2) of the Act may be directory but certainly is not mandatory and in any case there was sufficient time available even after 26.09.2018 for the Appellate Authority to decide the appeal within the stipulated period.
12. Sri Dhananjay Awasthi, learned counsel for respondent no. 5, Sri Anant Kumar Tiwari, learned counsel for respondent no. 7 and Sri B.K. Pandey, learned Standing Counsel for respondent nos. 1, 2, 3, 4 and 6, would submit that the petitioner

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appears wholly harsh and unreasonable on the part of the Appellate Authority to have refused the short adjournment sought, and to have proceeded to decide the appeal itself on merits.
15. The legislative intent being to provide early/prompt decision in such matters, within ninety days of institution, it would be wholly desirable for the original as also the Appellate Authority to provide for a mechanism where, upon registration of the application/appeal itself, the likely date of hearing may first be indicated to the applicant in appeal, by electronic mail procedure itself, so that the concerned assessee may stay aware, both of the likely dates of sitting of authority and of hearing on his application/appeal and may arrange his affairs accordingly.
16. The frequency and length of the sitting/s may be facts known only to the concerned authorities depending on the number of pending applications/appeals and availbility of the members on certain dates. Communication of the date of heari

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ABT PARCEL SERVICE Versus THE ASST. STATE TAX OFFICER, SURVEILLANCE SQUAD NO. I, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM
GST
2018 (12) TMI 842 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 14-12-2018
WP (C). No. 40801 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADV. SRI. S. ANIL KUMAR (TRIVANDRUM)
For The Respondent : SC DR. ABRAHAM MEACHINKARA. AND GP DR. THUSHARA JAMES
JUDGMENT
The petitioner is a a goods transporting agency and an assessee under the CGST Act. While it was transporting goods from Tirunelveli to Kerala, the Assistant State Tax Officer detained the vehicle and the goods. The detention is because the petitioner did not upload the Part-B e-way bill.
2. In the writ

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Meaning of course or furtherance of business
Query (Issue) Started By: – deepak gulati Dated:- 13-12-2018 Last Reply Date:- 14-12-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear All,
As per sec. 7 of CGST Act, supply includes all forms of supply of goods or services, etc. made for consideration by a person in the course or furtherance of business.
I was wondering what all will be included in these words "course or furtherance of business".
For example:-
1) A salaried employee selling his old car amounting to ₹ 30 lakhs
2) Does transfer of development rights (for collaboration) by a person into job (not in construction profession) amounting to ₹ 40 Lakhs leads to business transaction under GST

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a business could constitute a supply under GST law.
Q10. An individual buys a car for personal use and after a year sells it to a car dealer. Will the transaction be a supply in terms of CGST/SGST Act? Give reasons for the answer.
Ans. No, because supply is not made by the individual in the course or furtherance of business. Further, no input tax credit was admissible on such car at the time of its acquisition as it was meant for non-business use.
If sale of used car is chargeable to tax, it must be covered under Section 7(l)(a). As seen above only sale made in the course or furtherance of business is covered. The definition of 'business' is given above. As selling used car is not the business of the supplier, the said transactio

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Tea Storage Services Not GST Exempt: Tea Not Classified as Agricultural Produce Under Relevant Tax Regulations.
Case-Laws
GST
Agricultural Produce or not? – Nature of warehoused goods – tea p

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GST Applied to Diamond Photography Services: Not Zero-Rated Export Due to Unmet Conditions, Subject to Interstate Supply Rules.
Case-Laws
GST
Levy of GST – zero rated export supply or not – e

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Transportation Services Part of Composite Supply, Classified as Works Contract u/s 2(119), Taxed at 18% GST.
Case-Laws
GST
Levy of GST – rate of tax – transportation charges – The impugned su

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Disc Brake Pads for Cars and SUVs Classified Under Chapter 8708, Subject to 28% Tax Rate.
Case-Laws
GST
Classification of an item – Friction Material Based Brake Lining and Pad – Disc Brake P

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M/s. Twist Electronics Versus Commissioner of CGST & CX., Belapur
Service Tax
2019 (2) TMI 1561 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 13-12-2018
Application No. ST/Misc/86489, 86490, 86471, 86491/2018 IN Appeal No. ST/86840, 86846, 86847, 86849/2018 – ORDER NO. A/88173-88176/2018
Service Tax
Dr. D.M. Misra, Member (Judicial) And Mr. C.J. Mathew, Member (Technical)
For the Appellant : Shri A.N. Sharma
For the Revenue : Shri Dilip Shinde, Asstt. Commr. (A.R)
ORDER
Heard both sides.
2. These miscellaneous applications are filed by the Revenue seeking change of Cause Title of the Respondent. However, after hearing both sides for some time, we found that the appeal itself could be disposed off. Accordingly, w

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Meghraj Moolchand Burad Versus Directorate General of GST (Intelligence), Pune, The State of Maharashtra
GST
2019 (2) TMI 1150 – BOMBAY HIGH COURT – 2019 (21) G. S. T. L. 125 (Bom.)
BOMBAY HIGH COURT – HC
Dated:- 13-12-2018
ANTICIPATORY BAIL APPLICATION NO. 2333 OF 2018
GST
A.S. GADKARI, J.
Mr. Ganesh Gole I/b Ritesh Ratnam for applicant.
Mr. Shyam Walve I/b Ram Ochani for Respondent No.1.
Mr. Ajay Patil, APP for State.  
P.C.:
1] The applicant is apprehending arrest as he has received summons dated 5.10.2018 and 11.10.2018 from the Intelligence Officer, Directorate General of GST Intelligence (DGGI), Zonal Unit, Pune under section 132 of Central Goods and Services Tax Act, 2017.
2] Heard the learned counsel for the applicant, the learned counsel for the respondent No.1 DGGI, Pune and the learned APP. Perused the record of investigation.  
3] It is the prosecution case that, the applicant is the owner/proprietor of the firm namely M/s Shree Rajend

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ious plea is recorded herein only for its rejection at the threshold as it is dehors of any merits. It is true that the said Act enacted by the Parliament is a new statute, but with an intention to establish easy process of revenue collection. However, some unscrupulous elements in the Society like the applicant by exploiting loopholes in the said Act are causing wrongful loss to the Government Exchequer and enriching themselves.
The custodial interrogation of the applicant is necessary not only to unearth the entire truth behind the present crime, but also to investigate the modus operandi adopted by the applicant along with other accused persons who are involved in the crime and the same is not possible without there being through interrogation by the Investigating Agency.
6] The present matter has another facet. The present application was moved before the Vacation Court (Shri S.S. Shinde,J.) on 8.11.2018 when an oral statement was made by the learned counsel for the Investigating

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ing Officer not to arrest applicant and the said fact is placed on record for information.
It is astonishing to note that, the concerned Advocate on record “Mr.Ritesh Ratnam” has deliberately and with malfide intention not stated in the said letter that there is no interim relief granted in favour of the applicant. The Order dated 24.11.2018 clearly indicates that, the said Advocate Mr. Ritesh Ratnama himself appeared on 24.11.2018 before this Court and in his presence the said Order was passed including the sentence “no interim relief”.
8] It appears that, due to the said deliberate miscommunication by the applicant dated 26.11.2018, the Investigating Agency refrained itself from either arresting or interrogating the applicant. The deplorable practice adopted by the applicant and his Advocate is deprecated.
9] In view of the above and after taking into consideration the conduct of the applicant, gravity of offence and the serious allegation against the applicant, this Court is of t

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Vikas Goel and another Versus Central Goods and Services Tax Commissionerate, Gurugram
GST
2019 (2) TMI 740 – PUNJAB AND HARYANA HIGH COURT – 2019 (22) G. S. T. L. 191 (P & H)
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 13-12-2018
CRM No. M-45649 of 2018 (O&M)
GST
MR INDERJIT SINGH, J.
For The Petitioners : Mr.Akshay Bhan, Senior Advocate with Mr.Amandeep Singh, Advocate
For The Respondent : Mr.Sunish Bundlish, Advocate
JUDGEMENT
INDERJIT SINGH, J.
Petitioners Vikas Goel and Raju Singh have filed this petition under Section 439 Cr.P.C. for grant of regular bail in arrest made by Director General of Goods and Services Tax Intelligence, Gurugram Zonal Unit under the provisions of Section 69 of CGST Act, 2017 as per

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are only to face trial in the complaint case.
On the other hand, learned counsel for the respondent argued that there are serious allegations against the present petitioners. They have made bogus billing and adjusted the amount without any transportation of the goods or sale of goods etc. Only paper transactions were done and amounts have been adjusted and wrongly claimed relief of more than Rs. 80 crores. He further argued that assessment proceedings are independent proceedings and have nothing to do with the complaint case. As per learned counsel for the respondent, the officer from the office of Director General of Goods and Services Tax Intelligence visited the registered premisses of M/s Sriram Industries and said premises was found c

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ed from transporters etc.
I have heard learned counsel for the parties and have gone through the record.
Keeping in view the facts and circumstances of the present case, nature and gravity of the offence and in view of the fact there were justifiable grounds to arrest the petitioners under Section 69 of the CGST Act and further in view of the fact that case involves evasion of more than Rs. 80 crores of tax under the CGST and offence is punishable with imprisonment for a period of five years and complaint is stated to have already been filed, I do not find any ground to grant benefit of regular bail to the petitioners.
Therefore, finding no merit in the present petition, the same is dismissed.
However, nothing stated above, shall consti

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M/s. Dell International Services India Pvt. Ltd. Versus Commissioner of Central Tax GST Commissionerate
Service Tax
2019 (1) TMI 1033 – CESTAT BANGALORE – 2019 (365) E.L.T. 813 (Tri. – Bang.)
CESTAT BANGALORE – AT
Dated:- 13-12-2018
ST/21529/2018-DB – Interim Order No. : 105/2018
Service Tax
MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER
Mr. G. Shivadass, Advocate For the Appellant
Mr. Madhup Sharan, Assistant Commissioner (AR) Respondent
ORDER
Per: S.S GARG
The Registry has raised the objection that the appellant is required to pay 7.5%/10% of the duty/tax and file proof of the same. In reply to the defect raised by the Registry, the appellant vide their letter dated 15.11.2018 addressed t

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ed that the Circular very clearly states that the arrears of Central Excise duty, Service Tax or wrongly availed cenvat credit under the existing law is permissible to be paid through the utilization of amounts available in the electronic credit ledger. Learned counsel further submitted that they have paid 7.5% and the objection raised by the Registry is not tenable.
2. After considering the submission of the learned counsel, we find that the appellants have reversed 7.5% of the duty demand through the CGST Credit and the same is indicated in the Column 4B(2) of the GSTR-3B filed for the month of August 2018. The learned AR also accepted the legal position that mandatory pre-deposit can be made through the CGST Credit. In view of this fact

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Counter Point Management Plus Versus Commissioner of GST & CE Chennai South Commissionerate
Service Tax
2019 (1) TMI 436 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 13-12-2018
Application No. ST/Misc/41103/2017, Appeal No. ST/587/2011 – FINAL ORDER No. 43175/2018
Service Tax
Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial)
Shri S. Murugappan, Advocate For the Appellant
Shri B. Balamurugan, AC (AR) For the Respondent
ORDER
Per Shri Madhu Mohan Damodhar
The facts of the case are that pursuant to audit conducted by the department, it emerged that appellants during the period January 2007 to December 2008 paid an amount of Rs. 1,68,23,658/- for the use of logo and study material to their USA based franchiser, namely, M/s. Crest Com International Limited, USA. Department took the view that the activity of the appellants would fall under ambit of 'Franchise services' as per section 65 (105) (zze) of the Finance Act, 199

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the above agreement has a right to appoint other distributors for marketing and actually implementing the training programme. The agreement defines the person who conducts the management training programme as an Active Distributor.
(ii) As per the agreement the proceeds from the initial franchise fee paid by the new distributor is to be divided between the appellants (master distributor) and the USA company (producer) in the ratio of 40:60 i.e. 40% to master distributor and 60% to the producer. Apart from the above, the distributors are required to pay 35.5% of their gross revenue as royalty which is to be shared between the producer and master distributor as per the percentages mentioned in the agreement.
(iii) The original authority has treated the amounts shared with the USA producer as payment of royalty and has demanded service tax which was affirmed by the Commissioner (Appeals). Such a demand is not sustainable on the following grounds :
(a) The actual distributor or the abov

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Court in the case of Speed and Safe Courier Services Vs. Commissioner reported in 2010 (18) S.T.R.550, where the Hon'ble High Court of Kerala negative the department's contention for charging Service Tax for the second time when the revenues were shared between the courier service and the franchisees.
3. On the other hand, Ld. A.R Shri B. Balamurugan supports the impugned order. He drew attention to para 5.4 and 5.5 of the impugned order where Commissioner (Appeals) has analysed the agreement between the appellant (Franchisee) and M/s. Crest Com International Limited, USA. (Franchisor). The appellant had not produced any evidence that the service tax collected had been paid to the department and further onus is on the appellant to substantiate any contention that the royalty paid by them to foreign service provider had also suffered service tax and the same had been paid to the department.
4.1 Heard both sides. On going through the facts on record, we find that in the reply dt. 18.0

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f the appellant concerning payment of service tax “in absence of proof of documentary evidence”. From the discussions, what comes to the fore is that while appellants have been consistently contending that the amount sent to Crest Com International Ltd., U.S.A has already suffered, both the lower authorities have chosen to disregard the same on the grounds that such claim is not backed up with necessary documentation. On the other hand, appellant has argued that they have supplied necessary evidence to substantiate their averment before both the lower authorities, however the same has not been adequately considered. In the interests of justice, we therefore are of the opinion that the matter requires to be remanded to original authority to cause necessary verification on this aspect, namely, whether the payouts made to Crest Com International Ltd., U.S.A. did indeed suffer service tax earlier. Needless to say, appellants should be given suitable opportunity to present their case includ

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Dadar Matunga Residents Welfare Association Versus Union of India and ors.
GST
2018 (12) TMI 1440 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 13-12-2018
WRIT PETITION NO. 3528 OF 2018
GST
AKIL KURESHI AND M.S. SANKLECHA, JJ.
Mr. Bharat Raichandani with Ms.Pragya Koalwal i/by M/s UBR Legal Advocates for the Petitioner.
Ms.Geeta Shastri, Addl. G.P. for Respondent Nos.3 and 4.  
P.C.:
1. Petitioner has challenged notifications both dated 25th January, 201

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Sales Tax Bar Association (Regd.) & Anr. Versus Union of India & Ors.
GST
2018 (12) TMI 1223 – DELHI HIGH COURT – TMI
DELHI HIGH COURT – HC
Dated:- 13-12-2018
W. P. (C) 9575/2017 & CM No. 38987/2017
GST
MR. S. RAVINDRA BHAT AND MR. PRATEEK JALAN JJ.
Petitioners Through: Mr. Puneet Agrawal, Mr. Rakesh Aggarwal, Mr. Sanjay Sharma, Mr. Suresh Agrawal, Mr. B.R. Jain, Ms. Purvi Sinha, Mr. Chetan Shukla, Mr. Yuvraj Singh and Mr. Ashok Aggarwal, Advs.  
Respondents Through: Ms. Maninder Acharya, ASG with Mr. Anurag Ahluwalia, CGSC along with Mr. Harshul Choudhary, Mr. Sahil Sood, Mr. Viplav Acharya and Ms. Malika, Advs. for UOI.
Mr. Satyakam, ASC with Mr. Mohit Kumar Bafna, Adv. for GNCTD.
Mr. Nitya Sharma, Standing

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this case Rule 71 – sub-rules (2) and (3) which in fact indicate that there can be “rectification for a month”, thus implying that a rectification within a month is not necessary but that as many rectifications, as are necessary, for the dealers to correct the mistakes discerned later not merely on account of its errors but on account of the errors, in receipt of inputs or from the buyers' transactions would also be admissible. Given these provisions, this Court is of the prima facie opinion that placing a quantitative cap over a specified period may not be permissible. Learned ASG submitted that certain instructions would be sought in this regard.
It was submitted by the learned ASG, secondly, that the date for filing annual return has n

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SMS Shelters (P) Ltd. Versus Commissioner of GST & ST Coimbatore
Service Tax
2018 (12) TMI 951 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 13-12-2018
Appeal Nos. ST/255 – 257/2018 – FINAL ORDER No. 43091-43093/2018
Service Tax
Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial)
Ms. D. Naveena, Advocate For the Appellant
Ms. T. Usha Devi, DC (AR) For the Respondent
ORDER
Per Shri Madhu Mohan Damodhar
All these three appeals since involving identical disputes and relating to same appellant, they are taken up for common disposal.
2. In Appeal ST/255/2012, the construction activity undertaken by the appellant of apartment complex has been classified under the category of “Construction of Residential Complex Service” for the period April 2006 to March 2008 and service tax of Rs. 14,94,362/- with interest along with imposition of penalties have been demanded by adjudicating authority and upheld by the Commissioner (Appeals) i

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order was upheld by the Commissioner (Appeals0 vide the impugned order.
5. Today when the matter came up for hearing, on behalf of the appellants, Ld. Advocate Ms. D. Naveena submits that the issue involved in all these appeals is no longer res integra. She submits that the combined ratio of the Hon'ble Apex Court in the case of Larsen & Toubro Ltd. – 2015 (39) STR 913 (SC) and that of this Bench of the Tribunal's decision in Real Value Promoters Pvt. Ltd. – 2018 (9) TMI 1149 – CESTAT Chennai is that service liability in respect of composite contracts involving both provision of service and supply of materials would be exigible to service tax only under “Works Contracts Service”. She submits that this Bench of the Tribunal in Real Value Promoters (supra) in para-8 of the order has summarized and dealt with the issues as under :
“8. In the light of the discussions, findings and conclusions above and in particular, relying on the ratios of the case laws cited supra, we hold as under:-

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se notices in all these cases prior to 1.6.2007 and subsequent to that date for the periods in dispute, proposing service tax liability on the impugned services involving composite works contract, under 'Commercial or Industrial Construction Service 'or' Construction of Complex' Service, cannot therefore sustain. In respect of any contract which is a composite contract, service tax cannot be demanded under CICS / CCS for the periods also after 1.6.2007 for the periods in dispute in these appeals. For this very reason, the proceedings in all these appeals cannot sustain.”
Ld. Advocate submits that the above ratio would be applicable to all these appeals on hand.
6. On the other hand, ld. A.R Ms. T. Usha Devi reiterates the impugned orders.
7. After hearing both sides, we find that Ld. Advocate is correct in her assertion and reliance on the case laws of L&T (supra) and Real Value Promoters (supra). The said case laws will indeed apply in full force in the facts of the appeals at hand

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ALLEPPEY PARCEL SERVICE Versus THE ASSISTANT STATE TAX OFFICER SQUAD NO. III, STATE GST DEPARTMENT, ERNAKULAM, COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF THE COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AND STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, TAX DEPARTMENT, THIRUVANANTHAPURAM
GST
2018 (12) TMI 841 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 13-12-2018
WP(C). No. 40655 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADVS. SMT. S. SUJINI GOVERNMENT PLEADER
For The Respondent : GP DR. THUSHARA JAMES
JUDGMENT
The petitioner in the writ petition seeks the following reliefs;
“i) Issue a writ of mandamus, th

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M/s. ARASAN BEEDI COMPANY PRIVATE LIMITED Versus THE ASST. STATE TAX OFFICER, SURVEILLANCE SQUAD NO. III, STATE GST DEPARTMENT, KOLLAM AND THE COMMISSIONER OF STATE GST, TAX TOWERS, THIRUVANANTHAPURAM
GST
2018 (12) TMI 765 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 13-12-2018
WP (C). No. 40725 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADVS. SRI. HARISANKAR V. MENON SMT. K. KRISHNA AND SMT. MEERA V. MENON
For The Respondents : GP DR. THUSHARA JAMES
JUDGMENT
The petitioner is a private limited company and an assessee under the GST Act. While consigning goods from Tirunelveli to Kerala the vehicle and the goods were detained by the 1st respondent pursuant to Exts.P3 to P5 proceedings u

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Annual Return Filing for FY 2017-18 Extended to March 31, 2019 for FORMs GSTR-9, GSTR-9A, GSTR-9C.
Circulars
GST
Removal of difficulty order regarding extension of due date for filing of Annu

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