Goods and Services Tax – Due date of filing of Tran-1 return – extension till 10th May, 2018 – given that only 25th, 26th and 27th April, 2018 are the working days available before 30th April, 2018 an
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Goods and Services Tax – Error in GST registration number of petitioner – migration from VAT to GST – there are no reason why the authorities are not opening the portal to enable the petitioner to cor
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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 30-4-2018 – There are certain miscellaneous provisions in GST law, which are relevant for taxpayers as well as tax administration, viz, Bar of Jurisdiction of Civil Court (Section 162) Levy of Fees (Section 163) Power of Central (or State ) Government to make Rules (Section 164) General power to make Regulations (Section 165) Laying of Rules, regulations and notification (Section 166) Delegation of Powers (Section 167) Instructions to GST officers (Section 168) Service of Notice in certain Circumstances (Section 169) Rounding off of Tax etc (Section 170) Removal of Difficulties (Section 172) Bar of Jurisdiction of Civil Court Section 162 of the GST Act provides for a bar on the jurisdiction of Civil Courts in matters under the provisions of GST law. It provides that except for appeal to High Court or Supreme Court of India, no other Court will have jurisdiction to deal with or decide any question arising from or relatin
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cific penalty has been provided for such rules. Laying of Rules, regulations and notification As provided in section 166 of the GST Act, every regulation made by the Board, every notification issued by Government under this Act will be placed before Parliament or State Legislature as soon as may be, when they are in session for a total period of more than 30 days. This period may comprise in one sitting of session or two sittings of session. In case House agree on a modification, withdrawal in the rule or notification already notified, Such notification, rule or regulation thereafter will have effect only in modified version but it will have no effect on the actions already taken in previous version of rule or notification. General power to make Regulations Section 165 of the GST Act gives power to the Board to make regulations to carry out the purposes of the Act. It is important that the regulations so made has to be consistent with the provisions of the Act. Delegation of Powers The
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a tax practitioner holding authority to appear in the proceeding on behalf of the taxpayer or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxpayer, or (b) By registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised agent, if any at his last known place of business or residence, or (c) By sending a communication to his e-mail address, provided at the time of registration or as amended from time to time or (d) By making it available on common portal, or (e) By publication in a newspaper circulating in the locality of taxpayer or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain, or (f) If none of the above is practicable, by affixing it in some conspicuous place on his last known place of business or residence address, or (g) If such affixing is also not practicable, by affixing a cop
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2018 (11) TMI 706 – CALCUTTA HIGH COURT – [2018] 2 GSTL 136 (Cal) – Registration under CGST Act – petitioner is registered under Section 12AA of Income Tax Act, 1961 Held that:- The petitioner is registered under Section 12AA of Income Tax Act, 1961, and that, the Notification dated June 28, 2017 exempts the petitioner from applicability of the provisions of the Central Goods and Services Tax Act, 2017.
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It would be appropriate to stay the operation of the impugned writing dated October 20, 2017 till September 30, 2018 or until further orders, whichever is earlier – petition disposed off. – W.P. 31065 (W) of 2017 Dated:- 30-4-2018 – Debangsu Basak, J. Mr. Arijit Chakrabarti, Mr. Nilotpal Chowdhury, For the Petitioner. Mr. K.K. Mait
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d pay taxes. The Revenue is represented. Prima facie, it appears that, the petitioner is registered under Section 12AA of Income Tax Act, 1961, and that, the Notification dated June 28, 2017 exempts the petitioner from applicability of the provisions of the Central Goods and Services Tax Act, 2017. In such circumstances, it would be appropriate to stay the operation of the impugned writing dated October 20, 2017 till September 30, 2018 or until further orders, whichever is earlier. Let affidavit‐in‐opposition be filed within one week after reopening of the Court. Reply thereto, if any, be filed within three weeks thereafter. List the Writ Petition in the Monthly List of July 2018. Urgent certified website copy of this order, if
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2018 (5) TMI 527 – ALLAHABAD HIGH COURT – 2018 (15) G. S. T. L. 561 (All.) – Seizure of goods with vehicle – post GST implementation – at the time of interception the goods were not accompanied with E-way bill-01 – contention of the petitioner is that the State authority has no jurisdiction to prescribe any documentation in respect of transaction which is covered under IGST Act – Held that: – The issue came up for consideration before Kerala, Madras and Telangana and Andhra Pradesh High Courts which have categorically held that the State Legislature or the State Government has no power to make law/rules to govern interstate movement of goods and cannot even detain a consignment for not carrying documents prescribed by them for transporting goods in the course of interstate trade.
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E-way bill system has been prescribed only recently by a notification of the Government of India dated 7th March 2018 whereby Rule 138 of the C.G.S.T. Rules 2017 has been amended and other Rules have b
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ed under Rule 138 of the U.P.G.S.T. Act 2017, which was not applicable, is clearly illegal.
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Validity of notifications – We are faced with two judgments given by the Coordinate Benches of this Court with diametrically opposite conclusions:- a) the earlier judgment in U.P. Kar Adhivakta Sangathan [2018 (5) TMI 460 – ALLAHABAD HIGH COURT] has affirmed the notification dated 21.07.2017 issued by the State of U.P.; b) the judgment dated 13.04.2018 in Satyendra Goods Transport Corporation [2018 (4) TMI 807 – ALLAHABAD HIGH COURT], while not invalidating the notification, has effectively held that the seizure and penalty imposed upon the petitioner based on the notification dated 21.07.2017 issued under Rules 138 of the U.P. GST Rules was illegal.
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While one judgment seems to have not considered relevant statutory provisions, the other judgment seems to have overlooked the earlier judgment which may, otherwise, have constituted binding precedent. In such situation, it may be said t
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iate larger Bench for reference of the matter as mentioned. – WRIT TAX No. – 41 of 2018, WRIT TAX No. – 645 of 2018 Dated:- 30-4-2018 – Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ. For the Petitioner : Rahul Agarwal For the Respondent : C.S.C.,A.S.G.I.,Krishna Agarawal,Manish Goyal ORDER By means of this petition filed under Article 226 of the Constitution of India petitioners have challenged the authority of the State of U.P. for issuing the notification dated 21.07.2017 whereby which E-way bill-01 has been prescribed for the purposes of import of goods for an amount over and above ₹ 50,000/- from outside the State of U.P. into the State of U.P. under the newly introduced provisions of Goods and Service Tax Laws. The aforesaid aforesaid requirement has been prescribed by the State under Rule 138 of the U.P. Goods and Service Tax Rules (herein short 'GST Rules'). The questions involved in all the writ petitions are identical and for the facility, the facts
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achine. The said machine was to be dispatched by the seller situated at New Delhi to petitioner manufacturing unit situate at Bijnor (U.P.). The seller situated at New Delhi issued an advance receipt evidencing receipt of ₹ 7,08,000/- from the petitioner towards the supply of paper cup making machine. Due to some reason, delivery was delayed though advance payment has been made by the petitioner. After gap of certain period, dealer at Delhi has dispatched the machine without intimating the petitioner and has issued invoice no.014 dated 18.11.2017. The goods were being transported by Lorry receipt dated 18.11.2017 issued by one M/s Mithila Transport Service. The vehicle was intercepted by the Mobile Squad Officials and interception memo no.106 dated 19.11.2017 was issued under Section 129(1) of the U.P. SGST Act, 2017. The reason specified/mentioned in the aforesaid interception memo was that the goods were being transported without E-way bill. Consequential show cause notice date
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itioner before the Additional Commissioner, Grade-2 (Appeals)-1, State Taxes, Noida, which was dismissed by the appellate authority vide order dated 14.12.2017 mentioning therein the same reason as were mentioned by the Mobile Squad Authorities. The contention of the petitioner is that the State authority has no jurisdiction to prescribe any documentation in respect of transaction which is covered under IGST Act. This issue has not been dealt with by the appellate authority. It is submitted by the petitioner that in view of the fact that the Tribunal contemplated under the GST Act has not yet been constituted and the fact that challenge is to a notification issued by the State of U.P., the petitioner has filed instant writ petition with a prayer that the notification dated 21.07.2017 which provides that E-way bill-01 for importing goods for more than ₹ 50,000/- be quashed. A further prayer has also been made for quashing of the order passed by Mobile Squad and confirmed by the ap
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.P. GST Rules can be apply to transaction and movement of the goods within the State as the U.P. GST Rules are only applicable to such movements of the goods. Inter-State transaction falls within the purview of IGST Act, and it is the Central Government alone which can specify the documents that are required to be carried by transporter or other person during inter-State movements of the goods. He further submits that the Central Government having not prescribed any documents in this regard, the petitioner was under no obligation to carry any documents apart from tax, invoice, challan, goods receipt etc along with consignment. Lastly, the learned counsel for the petitioner submitted that the consignment, in question, could not be detained, seized and subjected to levy of penalty for not carrying any form/document which the State of U.P. has prescribed as it has no jurisdiction to prescribe, any document for inter-State movement of goods. We have considered the arguments and perused the
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Nagar, State of Uttarakhand to Radiant Enterprises, Kolkata, West Bengal. The consignment was intercepted at Lucknow in State of U.P. on the ground that original TDF form was not available. Notice under Section 129(3) of U.P. GST Act, 2017 was issued and an order under clause (b) of Section 129(1) for payment of tax and penalty was passed by proper officer. On a challenge being made the Division Bench held as under: "A process for initiation of a new indirect taxation regime was put into motion by the Constitution (101st Amendment) Act 2016 dated 8.9.2016 by which Articles 246-A, 269-A, 279-A and other provisions of the Constitution were amended. As per the amended Article 269-A, which pertains to levy and collection of Goods and Services Tax in the course of inter-state trade or commerce such tax shall be levied and collected by the Government of India and such tax such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by la
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e State Goods and Services Tax Acts, which in this case is ''U.P.G.S.T. Act 2017', apply. Section 3 of the I.G.S.T. Act 2017 provides that the Board may appoint such Central Tax Officers as it thinks fit for exercising powers under this Act. There is no dispute about the fact that by virtue of section 4 of the I.G.S.T. Act 2017 the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorized to be the proper officers for the purposes of the said Act, subject to such exceptions and conditions as the Government shall, on the recommendations of the Council by notification, specify. Similarly for enforcement of C.G.S.T. Act 2017 by virtue of section 6 thereof State Authorities under U.P.G.S.T. Act 2017 are also empowered to enforce C.G.S.T. Act 2017. It is also not in dispute that by virtue of section 20(xv) of the ''I.G.S.T. Act 2017' the provisions of ''C.G.S.T. Act 2017' apply in respec
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documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods." As would be evident from its reading, the documents which the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified, are such, as may be prescribed. Now this prescription has been made under Rule 138 of the C.G.S.T. Rules 2017 which reads as under: "138. E-way rule Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage." As would be evident from a reading of the aforesaid rule it refers to an E-way bill System which is to be developed by the G.S.T. Council and it provid
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n fact, Dr. Deepti Tripathi, learned counsel for the Government of India made a categorical statement on the basis of instructions that T.D.F. Form was not required to be carried for movement of inter-State goods to which the I.G.S.T. Act 2017 applies. In fact, as per Dr. Deepti Tripathi, learned Advocate appearing for the Government of India, C.G.S.T. Rules 2017 were amended on 30th August 2017 and vide another notification dated 29.12.2017 this amendment containing the E-way Bill system was to come into force from 1.2.2018, but, the notification dated 29th December 2017 was rescinded by a subsequent notification dated 2.2.2018. Thereafter the notification dated 7th March 2018 has been issued regarding E-way Bill System. Thus, E-way bill system has been prescribed only recently by a notification of the Government of India dated 7th March 2018 whereby Rule 138 of the C.G.S.T. Rules 2017 has been amended and other Rules have been incorporated in this regard. These amendments are to come
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o issue such a notification in respect of inter-State trade under section 20(xv) of the I.G.S.T. Act 2017 read with section 68 of the C.G.S.T. Act 2017 and Rule 138 of the C.G.S.T. Rules 2017 made thereunder, as, the term ''Government' used in Rule 138 is defined in section 2(53) of the C.G.S.T. Act 2017 to mean the ''Central Government', just as, under section 2(9) of the I.G.S.T. Act 2017 ''Government' means '' the Central Government'. Moreover, with respect to Goods and Service Tax in relation to inter-State Trade the Parliament alone has the authority to legislate as would be evident from the 101st Amendment to the Constitution. In this view of the matter we are of the considered view that on the relevant date i.e. 17.12.2017 there was no requirement of carrying T.D.F. Form-1 in the case of an inter-State supply of goods. In fact on the relevant date there was no prescription of the documents to be carried in this regard under Rule 13
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f C.G.S.T. Act 2017 and Rule 138 of C.G.S.T. Rules 2017. The fact that the authorities under the State Act were empowered to exercise the powers under the C.G.S.T. Act 2017, assuming it to be so, is inconsequential, as, it is not their jurisdiction to exercise power of seizure which is under question, but, the manner in which they have exercised it on the basis of an inapplicable provision of law, as, they have proceeded on the presumption that T.D.F. Form-1 prescribed under a notification issued by the State Government under Rule 138 of the Rules made under the U.P.G.S.T. Act 2017, was required to be carried, which is not the requirement in law. For this very reason the judgment dated 29.1.2018 passed by a Coordinate Bench of this Court in Writ Tax No.95 of 2018 does not apply to the instant case, as the challenge therein was to the very power of the State Authorities under U.P.G.S.T. Act 2017 to seize goods involved in inter-state supply. Here the question is whether petitioner was r
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ay bill having been downloaded after the interception of the consignment (even though produced along with the reply to the show cause notice) and should therefore be disregarded, runs contrary to several decisions of this Hon'ble Court in which it has specifically opined that the purpose of issuing show cause notice is to provide an opportunity to a dealer to remove the defects and explain its conduct, in case document furnished along with the reply to the show cause notice were not given due credence or not taken into account, the purpose of issuance of show cause notice stand defeated. For this purpose, the petitioner relies upon the judgment of this Court in Ganpati Udyog Vs. C.C.T. 2012 NTN (vol. 49) 142 and Balaji Timber Paints Vs. C.C.T. 2010 NTN (vol. 43) 53 and P.S. Sales Pvt. Ltd. Vs. C.C.T. 2015 NTN (vol. 58) 379. It is further submitted that under Section 129(1) of the UPGST Act or the CGST Act, where "any person" transports any goods in contravention of the pr
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now Bench dated 13.04.2018 in Satyendra Goods Transport Corporation (supra) has not considered the judgment dated 24.08.2017 delivered in PIL No. 38246 of 2017 U.P. Kar Adhivakta Sangathan (supra). Rebutting the aforesaid submissions of the Standing Counsel, Shri Agarwal submits that the judgment dated 24.08.2017 passed in U.P. Kar Adhivakta Sangathan (supra) has itself failed to notice that the relevant legal provisions particularly the definition of the government under Section 2(53) of the CGST Act and Section 2(9) of the IGST Act. The judgment in U.P. Kar Adhivakta Sangathan (supra) seems to have been delivered in the context of the provisions of the U.P. GST Act and not in the context of the IGST Act or the CGST Act and the transaction covered there-under. Learned counsel for the petitioner submits that the judgment dated 24.08.2017 in U.P. Kar Adhivakta Sangathan (supra), when read in context, cannot be said to have affirmed the power of the State of U.P. to also prescribe docume
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r Adhivakta Sangathan (supra) referred to by Sri A.C. Tripathi, learned Standing Counsel does not refer to these provisions but upholds the power of the State of U.P. in issuing the notification dated 21.07.2018. The relevant findings/conclusions of the judgment dated 24.08.2017 read as under: " The petitioner is not challenging the validity of any provision of U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') or the Rules framed thereunder, namely, Section 165 of the Act or Rule 138 of the Rules. The submission of Sri N.C. Gupta, learned counsel for the petitioner is that in view of Article 279A added to the Constitution of India, a council has been constituted and therefore, until and unless the council recommends the documents and the format of the various forms, the State Government has no authority or jurisdiction in law to prescribe the documents to be carried with the goods in transit or even the forms in which the said documents should ex
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a), we directed that the records of Public Interest Litigation No. 38246 of 2017 be placed before us. We have perused the memo of public interest petition and examined the grounds of challenge made to the authority of the State of U.P. to issue notification we find that the submissions now being raised to challenge the authority of the State of U.P. in issuing the notification dated 21.07.2017, were not even raised before the Bench deciding U.P. Kar Adhivakta Sangathan (supra). The submissions now being urged by Mr. Agarwal were never brought to the notice of the Division Bench; the Division Bench had no opportunity to peruse the relevant statutory provisions and adjudicate upon the legality of the notification issued by the State of U.P. in that light. At the same time, the judgment in U.P. Kar Adhivakta Sangathan (supra) has not been considered and discussed by the Lucknow Bench, may be for the reason that it was never placed before it. The judgment in U.P. Kar Adhivakta Sangathan (s
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stituted binding precedent. In such situation, it may be said that the doctrine of per incuriam applies to both judgments, though in different contexts. In our considered opinion, in such a situation, it would not be appropriate for us to comment on the correctness of either of the two judgments delivered by co-ordinate Benches of this Court or embark on a third independent course of our own. Judicial propriety requires us to refer the matter to a larger Bench for an affirmative pronouncement on the validity of the notification dated 21.07.2017 and the Circulars issued there-under (as modified from time to time) in so far as it pertains to the requirement of form E-way bill-01 to be carried for import of consignment valued not more than ₹ 50,000/- in a case of inter-State transaction and the legality of seizure/penalty proceedings undertaken by the authorities of the State of U.P. for violation thereof. The Supreme Court in U.P. Power Corporation Ltd. Vs. Rajesh Kumar (2012) 7 SC
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can be said to have correctly nullified the impact of the notification dated 21.07.2017 issued by the State of U.P. on the ground that State of U.P. could not have prescribed any E-way bill or TDF in respect of an inter-State transaction under the Goods and Services Tax regime? (c) Whether the State Government is empowered under Rule 138 of U.P. GST Rules to issue a notification prescribing carrying of any forms or documents along with a consignment during inter-State movement? During the course of hearing, it was pointed out by learned counsel for the petitioner that the goods and the vehicle are both lying seized since they were first detained by Mobil Squad Officials. In the interest of justice, we provide that the goods and the vehicle shall stand released forthwith upon the petitioner furnishing an indemnity bond for the value of the tax and penalty levied by the authorities as confirmed by the order of the first appellate authority dated 14.12.2017. In Writ Tax No. 645 of 2018 (M
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Goods and Services Tax – Started By: – Jasbir Uppal – Dated:- 29-4-2018 Last Replied Date:- 7-5-2018 – Dear professionals,If i have rented property in Delhi for commercial purposes but my GST registration is in Uttar Pradesh.Now my query is the land owner will charge CGST , SGST or IGST ?RegardsJ S UppalTax Consultant – Reply By Rajagopalan Ranganathan – The Reply = Sir,In respect of renting of immovable peroperty, the service is deemed to be provided at the place where the immovable property is located/situated. Hence the land owner will charge CGST + SGST. – Reply By KASTURI SETHI – The Reply = Place of supply in Delhi. Place of consumption is in Delhi. Hence CGST and SGST applicable. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = I
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location of supplier Merely having an immovable property (an asset) in a state doesn't make you liable to obtain registration in that state especially when you are doing every bit of legal compliance from your own resident state. In my humble (but strong) opinion, IGST can be levied in such a case. Also, this goes in line with the departmental view expressed at various fora. Kindly discuss. – Reply By Himansu Sekhar – The Reply = – Reply By KASTURI SETHI – The Reply = M/s.YAGAY AND SUN, Dear Sir, I want your esteemed comments on the issue, especially, keeping in view definition of 'Fixed Establishment in IGST ACT and latest replies posted by experts so that concept should be clear to all. Will you please throw light with examples ?
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Goods and Services Tax – Started By: – Raghu K – Dated:- 27-4-2018 Last Replied Date:- 2-5-2018 – Dear Experts,Whether can we take ITC against Interior Work designing & Materials,Because, we shifted to our new office for our company. In which we incurred amount for Interior Consultancy, Materials, etc., & the same has been capitalized.Kindly Guide me. Thanking You,Raghu – Reply By Himansu Sekhar – The Reply = Please refer to id-113412 – Reply By Rajagopalan Ranganathan – The Reply = Sir, Section 17 (c) & (d) of CGST Act, 2017 stipulates that- (c) works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contrac
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construction related activities wherever capitalised is not eligible for credit. – Reply By Alkesh Jani – The Reply = , I request our experts to re-comment, after perusing the submission made under:- First let me reproduce the definition of work contract as given in Section 2 of CGST, Act, 2017 (119) works contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract From above it can be said that works contract is limited only to construction of civil
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g amounts to eligible for ITC. Further, suppose Table, Chair, Computer etc. are used in the course of business or furtherance of business and as these are essential for staff to run the business and these are shown separately in the Balance sheet. So in GST ITC can be availed on such capital goods, subject to condition benefit of depreciation is not availed under Income Tax Act. Our expert may please correct me as this is for my knowledge purpose.Thanks – Reply By YAGAY AND SUN – The Reply = Can anybody imagine working without table chairs and interiors etc in a office. We endorse the very view of Mr. Alkesh Jani read with Rule 17(5) in this regard. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = The views of Shri Alkesh Jani seems to be
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Goods and Services Tax – GST Revenue Collections for the Financial Year 2017-18 – TMI Updates – Highlights
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Goods and Services Tax – Started By: – ramniranjan kandoi – Dated:- 27-4-2018 Last Replied Date:- 29-4-2018 – FREE SAMPLE & REPLACEMENT IN WARRANTY PERIOD GST PAYABLE OR NOT & WHAT RULE / SECTION IN GST – Reply By Himansu Sekhar – The Reply = please refer to the id- 112773 – Reply By Himansu Sekhar – The Reply = also please refer 112450 – Reply By Himansu Sekhar – The Reply = FAQ: Drugs & Pharmaceuticals Question 2: What are the requirements for clearance of physician samples distri
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Goods and Services Tax – GST – Dated:- 27-4-2018 – GST Revenue Collections for the Financial Year 2017-18 Total Revenue of ₹ 7.19 lakh crore collected under GST in the period between August 2017 and March 2018 During 2017-18, total revenue collected under GST in the period between August 2017 and March 2018 has been ₹ 7.19 lakh crore. This includes ₹ 1.19 lakh crore of CGST, ₹ 1.72 lakh crore of SGST, ₹ 3.66 lakh crore of IGST (including ₹ 1.73 lakh crore on imports) and ₹ 62,021 crore of cess (including ₹ 5702 crore on imports). For this eight months, the average monthly collection has been ₹ 89,885 crore. While the tax on domestic supplies in a month is collected through the process o
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at the revenue of the States is protected at the level of 14% over the base year tax collection in 2015-16. The revenue gap of each State is coming down over last eight months. The average revenue gap of all states for last year is around 17%. Return Filing During the year There has been a progressive improvement in the compliance level observed during the course of the year. Following table shows the percentage of returns filed as on due date and the cumulative level of compliance. Return Period Required to file Till due date Cumulative Returns % Returns % July '17 6647581 3834877 57.69% 6388549 96.10% Aug '17 7370102 2725183 36.98% 6851732 92.97% Sep '17 7823806 3934256 50.29% 7109143 90.87% Oct '17 7721075 4368711 56.58%
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Goods and Services Tax – Started By: – Praveen Nair – Dated:- 27-4-2018 Last Replied Date:- 29-4-2018 – Dear Experts Finished goods are sent to Sea/Air port for Export purposes. Due to technical reasons the material doesn't qualify for export at port and hence is returned back to factory. No Shipping Bill is prepared. Material is returned with the Tax Invoice. Whereas GSTR-1 for the month was filed showing Export Sales of the consignment mentioned above without Shipping Bill Details. Kindly
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2018 (11) TMI 705 – KERALA HIGH COURT – [2018] 2 GSTL 127 (Ker) – Detention of vehicle with consignment – consignment was not supported by e-way bill – Held that:- This writ petition directing the petitioner to furnish a bank guarantee for an amount ₹ 1,75,354/-, and on the petitioner executing a bond under Rule 140(1) of the CGST Rules – As soon as the bank guarantee is furnished and the bond is executed, the vehicle will be released to the petitioner – petition disposed off. – W.P.(C) No. 14576 of 2018 Dated:- 27-4-2018 – DEVAN RAMACHANDRAN, J. For the Petitioner(S):- by Adv. Sri. C.K. Sreejith. For the Respondent(S):- R by Government Pleader Sri. Ravi Krishnan JUDGMENT The petitioner challenges the detention of his vehicle ordere
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GST – States – 06/2018-2019-GST – Dated:- 27-4-2018 – Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji-Goa-403001 CCT/26-4/2017-2018/372 Dated: 27th April, 2018 CIRCULAR (No. 06/2018-2019-GST) Sub: Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg. It has been decided to put in place an IT-Grievance Redressal Mechanism to address the difficulties faced by a section of taxpayers owing to technical glitches on the GST portal and the relief that needs to be given to them. The relief could be in the nature of allowing filing of any Form or Return prescribed in law or amending any Form or Return already filed. The details of the said grievance redressal mechanism are provided below: 2. Introduction: Where an IT related glitch has been identified as the reason for failure of a class of taxpayer in filing of a return or a form within the time limit prescribed in the law and there are co
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ommittee. In GIC meetings convened to address IT issues or IT glitches, the CEO, GSTN and the DG (Systems), CBEC shall participate in these meetings as special invitees. 5. Nodal officers and identification of issues 5.1 GSTN, Central and State government would appoint nodal officers in requisite number to address the problem a taxpayer faces due to glitches, if any, in the Common Portal. This would be publicized adequately. 5.2 Taxpayers shall make an application to the Proper officers or the nodal officers where there was a demonstrable glitch on the Common Portal in relation to an identified issue, due to which the due process as envisaged in law could not be completed on the Common Portal. 5.3 Such an application shall enclose evidences as may be needed for an identified issue to establish bonafide attempt on the part of the taxpayer to comply with the due process of law. 5.4 These applications shall be collated by the nodal officer and forwarded to GSTN who would on receipt of app
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lso be required to be waived. GST Council has delegated the power to the IT Grievance Redressal Committee to recommend waiver of fine or penalty, in case of an emergency, to the Government in terms of section 128 of the Goa GST Act, 2017 under such mitigating circumstances as are identified by the committee. All such notifications waiving fine or penalty shall be placed before GST Council. 7.2 Where adequate time is available, the issue of waiver of fee and penalty shall be placed before the GST Council with recommendation of the IT-Grievance Redressal Committee. 8. Resolution of stuck TRAN-1s and filing of GSTR-3B 8.1 A large number of taxpayers could not complete the process of TRAN-1 filing either at the stage of original or revised filing as they could not digitally authenticate the TRAN-1 s due to IT related glitches. As a result, a large number of such TRAN-1 s are stuck in the system. GSTN shall identify such taxpayers who could not file TRAN-1 on the basis of electronic audit t
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8.4 The taxpayers shall complete the process of filing of TRAN 1 stuck due to IT glitches, as discussed above, by 10th May 2018 and the process of completing filing of GSTR 3B which could not be filed for such TRAN 1 shall be completed by 31st May 2018. 9. The decisions of the Hon'ble High Courts of Allahabad, Bombay etc., where no case specific decision has been taken, may be implemented in-line with the procedure prescribed above, subject to fulfilment of the conditions prescribed therein. Where these conditions are not satisfied, Hon'ble Courts may be suitably informed and if needed review or appeal may be filed. 10. Difficulty if any in implementation of the circular may be brought to the notice of the undersigned. (Dipak M. Bandekar) Commissioner of State Tax Note : Similar circular is issued under the Central Goods and Service Tax Act, 2017 by Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, GOI, New Delhi vide circular No. 39/13/20
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GST – States – 02/2018-2019-GST – Dated:- 27-4-2018 – Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji – Goa – 403001 CCT/26-4/2017-2018/368 CIRCULAR Dated: 27 April, 2018 (No. 02/2018-2019-GST) Subject: Clarifications regarding GST in respect of certain services SR.No. Issue Clarification 1. Whether activity of bus body building, is a supply of goods or services? In the case of bus body building there is supply of goods and services. Thus, classification of this composite supply, as goods or service would depend on which supply is the principal supply which may be determined on the basis of facts and circumstances of each case. 2. Whether retreading of tyres is a supply of goods or services? In retreading of tyres,
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@ 28%) 3. Whether Priority Sector Lending Certificates (PSLCs) are outside the purview of GST and therefore not taxable? In Reserve Bank of India FAQ on PSLC, it has been mentioned that PSLC may be construed to be in the nature of goods, dealing in which has been notified as a permissible activity under section 6(1) of the Banking Regulation Act, 1949 vide Government of India notification dated 4th February, 2016. PSLC are not securities. PSLC are akin to freely tradeable duty scrips, Renewable Energy Certificates, REP license or replenishment license, which attracted VAT. In GST there is no exemption to trading in PSLCs. Thus, PSLCs are taxable as goods at standard rate of 18% under the residuary S. No. 453 of Schedule III of notification
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Charges against metering equipment; iii. Testing fee for meters/transformers, capacitors etc.; iv. Labour charges from customers for shifting of meters or shifting of service lines; v. charges for duplicate bill; provided by DISCOMS to consumer are taxable. (2) The service provided by Central Government/State Government to any Business entity including PSUs by way of guaranteeing the loans taken by them from financial institution against consideration in any from including Guarantee Commission is taxable. 2. Difficulty if any, in the implementation of this circular may be brought to the notice of the undersigned. (Dipak M. Bandekar) Commissioner of State Tax Note: Similar Notification is also issued under the Central Goods and Services Act,
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GST – States – 01/2018-2019-GST – Dated:- 27-4-2018 – Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji – Goa – 403001 CCT/26-4/2017-2018/375 Dated: 27th April, 2018 CIRCULAR (No. 01/2018-2019-GST) Subject: Clarifications regarding GST in respect of certain services Clarification with regards to the following issues approved by the GST Council:- Sr.No. Issue Clarification 1. Is hostel accommodation provided by Trusts to students covered within the definition of Charitable Activities and thus, exempt under SI. No. 1 of notification No. 38/1/2017-Fin(R&C)(12/2017-Rate) Hostel accommodation services do not fall within the ambit of charitable activities as defined in para 2(r) of notification No. 38/1/2017-Fin(R&C) (12/2017-Rate) However, services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent are ex
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Disputes Redressal Commissions (National/ State/ District) may not be tribunals literally as they may not have been set up directly under Article 323B of the Constitution. However, they are clothed with the characteristics of a tribunal on account of the following: (1) Statement of objects and reasons as mentioned in the Consumer Protection Bill state that one of its objects is to provide speedy and simple redressal to consumer disputes, for which a quasi-judicial machinery is sought to be set up at District, State and Central levels. (2) The President of the District/State/National Disputes Redressal Commissions is a person who has been or is qualified to be a District Judge, High Court Judge and Supreme Court Judge respectively. (3) These Commissions have been vested with the powers of a civil court under CPC for issuing summons, enforcing attendance of defendants/witnesses, reception of evidence, discovery/production of documents, examination of witnesses, etc. (4) Every proceeding
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ices. These services will attract GST @ 18% with threshold exemption being available to small service providers. [Sl. No 34(iii) of notification No. 38/1/2017-Fin(R&C) (11/2017-Rate) dated 30.06.2017 as amended by notification No. 38/1/2017-Fin(R&C)(1/2018-Rate) dated 24.01.2018 refers] 4. What is the GST rate applicable on rental services of self-propelled access equipment (Boom Scissors/ Telehandlers)? The equipment is imported at GST rate of 28% and leased further in India where operator is supplied by the leasing company, diesel for working of machine is supplied by customer and transportation cost including loading and unloading is also paid by the customer. Leasing or rental services, with or without operator, for any purpose are taxed at the same rate of GST as applicable on supply of like goods involving transfer of title in goods. Thus, the GST rate for the rental services in the given case shall be 28%, provided the said goods attract GST of 28%. IGST paid at the time
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licable on such money retained by the hospitals? (3) Food supplied to the patients: Health care services provided by the clinical establishments will include food supplied to the patients; but such food may be prepared by the canteens run by the hospitals or may be outsourced by the Hospitals from outdoor caterers. When outsourced, there should be no ambiguity that the suppliers shall charge tax as applicable and hospital will get no ITC. If hospitals have their own canteens and prepare their own food; then no ITC will be available on inputs including capital goods and in turn if they supply food to the doctors and their staff; such supplies, even when not charged, may be subjected to GST. Health care services provided by a clinical establishment, an authorised medical practitioner or para-medics are exempt. [Sl. No. 74 of notification No. 38/1/2017-Fin(R&C) (12/2017-Rate) dated 30.06.2017 as amended refers]. (1) Services provided by senior doctors/consultants/ technicians hired by
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haring Contract (PSC) between the Government and the oil exploration & production contractors, in case of a commercial discovery of petroleum, the contractors are entitled to recover from the sale proceeds all expenses incurred in exploration, development, production and payment of royalty. Portion of the value of petroleum which the contractor is entitled to take in a year for recovery of these contract costs is called Cost Petroleum . The relationship of the oil exploration and production contractors with the Government is not that of partners but that of licensor/lessor and licensee/lessee in terms of the Petroleum and Natural Gas Rules, 1959. Having acquired the right to explore, exploit and sell petroleum in lieu of royalty and a share in profit petroleum, contractors carry out the exploration and production of petroleum for themselves and not as a service to the Government. Para 8.1 of the Model Production Sharing Contract (MPSC) states that subject to the provisions of the P
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2018 (6) TMI 463 – AUTHORITY FOR ADVANCE RULING-RAJASTHAN – 2018 (14) G. S. T. L. 129 (A. A. R. – GST) – Classification of services – Rate of tax – works contract – contract for for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur (Rajasthan) Including Area Development on Turnkey Basis, and its Operation & Maintenance (O&M) for a period of 10 Years – correction and strengthening the channel for better performance – sub-contract – Government authority or not?
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Whether the nature of Services covered under Sl.no.3(vi)(a) of N/N. 11/2017 – Central Tax (Rate) dt. 28th June 2017 amended with N/N. 24/2017- Central Tax (Rate) dated 21.09.2017 and further amended with N/N. 31/2017-Central Tax (Rate) dated 13.10.2017? – What is the Rate of GST applicable for the Project? – If applicable rate of GST @12%, what is the rate of GST applicable on subcontractor leg?
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Held that:- The Jaipur Development Authority is found to be covered under the Government Authority and Services pr
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ing of GST Council held at New Delhi on 18.01.2018 Works Contract Services (WCS) provided by the sub-contractor to the main contractor; providing WCS to Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity; will also attract GST at the rate as applicable to the main contractor – The GST leviable is GST @12% (i.e. CGST 6% + SGST 6%).
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The Services provided by M/s TPL – SUCG Consortium to Jaipur Development Authority under Contract awarded to them are covered under N/N. 11/2017 – Central Tax (Rate) dt.28th June 2017 (N/N. F.12(56)FD/Tax/2017-PM-49(S.T.) dt. 29th June 2017), amended with N/N. 24/2017-Central Tax (Rate) dt. 21st Sept. 2017 (N/N. F.12(56)FD/Tax/2017-90(S.T.) dt. 21st Sept. 2017) and further amended vide N/N. 31/2017 – Central Tax (Rate) dt. 13th Oct. 2017 (N/N. F.12(56)FD/Tax/2017-Pt-III-106(S.T.) dt. 13,h Oct. 2017 ) and GST @12% (i.e. CGST 6% + SGST 6%) is applicable on the services provided under t
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tation includes ground preparations, lining, embankment works, protection & prevention, and development of other peripheral structures, landscaping, etc. (b) Sewerage Interception, treatment and disposal – Local residents discharge untreated sewage in to the Nallah. This is proposed to be checked by intercepting the sewage from existing drains/sewer lines lyingwithin 0.5 km of the center of the Nallah, providing limited collection main (along the banks of the Nallah only) and putting up the treatment plant as detailed in later sections for treating such intercepted sewage and discharging treated effluent in to the Nallah. (c) Value Creation and Monetization – It is also proposed to prepare a comprehensive Business Plan along with land use plan and detailed Master Plan of the precious land areas reclaimed from Nallah sections and other existing land parcels in and around the Nallah. Primary objective of this exercise will be to highlight to the government significant value addition
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n of nearby agricultural lands. The Sewage Treatment Plants (STPs) which are to be constructed as part of the sewage treatment. As mentioned above the project focuses on enhancing the workability of the river and its better performance, hence, the need of having clean water in the river was necessary. This required treating the raw sewage, which is presently being deposited in the river. In line with that, laying of pipelines, construction of interception chambers and construction of STPs are the engineering solutions to have the desired clean water in the river. Project scope is to prepare a Master Plan of the Reclaimed Lands which will indicate the ways through which the commercial value of the land parcels surrounding the Nallah can be increased. The master plan is only a proposal for the development of the lands surrounded the nallah. The actual development of the lands is not the part of this Contract. In accordance, the contractual requirements a detailed Master Plan of Reclaimed
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rural area around Jaipur. Development of transport facilities like Mass Rapid Transport System (MRTS), Transport Nagar, and major sector roads. 3. The applicant's contention is that the Jaipur Development Authority is covered under the status of Government Entity: Definition of Government Entity: As per the notification no.32/2017-Central Tax (Rate) dated 13.10.2017, Government Entity means an authority or a board or any other body Including a Society, Trust, Corporation, (i) Set up by an Act of Parliament or State Legislature (ii) Established by any Government with 90per cent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority. Since, Jaipur Development Authority set up by an act of State Legislature vide Act No. 25 of 1982, Received the assent of the President on the 12th day of October, 1982 to carry out functions entrusted by Government of Rajasthan, it is covered
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other than for commerce, industry, or any other business or profession; 4.2 The scope of works covered in the project is the following. Enhancement of utility of the Dravyawati River (Amanishah Nallah) which is already existing and operating in its present state. The project scope is primarily the course correction and strengthening the channel for better performance. The Sewage Treatment Plants (STPs) which are to be constructed as part of the sewage treatment, laying of pipelines, construction of interception chambers and construction of STPs are the engineering solutions to have the desired clean water in the river. Project scope is to prepare a Master Plan of the Reclaimed Lands which will indicate the ways through which the commercial value of the land parcels surrounding the Nallah can be increased. The master plan is only a proposal for the development of the lands surrounded the nallah. The actual development of the lands is not the part of this Contract. Since the scope of wor
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personal hearing was given to applicant, Shri Rama Mohan Rao, (Senior Manager, F&A) and Shri Rajesh Tripathi (AGM) appeared as representative of applicant for personal hearing on 23.03.2018. During the PH they have submitted copy of contract agreement and relevant notification along with billing breakup. As they have sought 2 weeks" time to submit relevant case laws on the issue, a next hearing date was given to them. Further Shri Rajesh Tripathi (AGM) appeared for personal hearing on 06.04.2018. he has shown his inability to produce any case laws or citation regarding "Original Works". He has requested that the case may be decided on the basis of submission made earlier. 6.2 They have also submitted a copy of letter dated 10.10.17 and 08.11.17 issued by the Additional Director (R & DP), J DA, Jaipur under their letter, address to the Project Director, M/s TPL-SUCG Consortium (copy submitted by the applicant), in which it is submitted that the Rejuvenation of Am
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cope of the work duly defined in the work orders and it is apparently clear that all works area original works and duly covered under the Notification no. 24/2017-Central tax (rate) dated 21.09.2017 and The Jaipur Development Authority is covered under Governmental Authority as also defined in Notification no. 32/2017-Central tax (Rate) wherein "Governmental Authority" means an authority or a board or any other body, – (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90per cent, or more participation by way of equity or control, to cany out any function entrusted to a Municipality under article 243 W of the Constitution. Issues to be decided : 7. The issue involved in this case is, whether Jaipur Development Authority is covered under the status of Government Authority/Entity or not? and the nature of Services provided under the contract are covered under Sl.no.3(vi)(a) of notification no. 11/2017 -Central Tax (Rate) dt.28
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nt of Jaipur as envisaged by the Department of Urban Development and Housing, Government of Rajasthan and to carry out function entrusted under Article 243G of the Constitution. 8.3 As per notification No. 11/2017-Central Excise (Rate) dated 28.06.2017 as amended vide notification No. 24/2017-Central tax (rate) dated 21.09.2017 and further amended vide notification no. 31/2017 – Central Tax (Rate) dt 13.10.2017,Central tax at the rate of 6% is applicable on the following, In the said notification, in the Table, as per serial number 3, for item (vi) in column (3) and the entries relating thereto, "(vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authorityby way of construction, erection. commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of- (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any ot
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Chairman, who shall be the State Minister of Urban Development of the State of Rajasthan, or a nominee of the Governor during President's Rule; (iii) Secretary to the Government, Urban Development and Housing Department; (iv) Jaipur Development Commissioner (appointed under this Act); (v) Chairman, Rajasthan Housing Board; (vi) Chief Engineer, Public Health Engineering Department; (vii) Chief Engineer, Public Works Department; (viii) District Collector, Jaipur; (ix) Chief Engineer, Rajasthan State Electricity Board; (x) Chairman/Administrator, Municipal Council, Jaipur; (xi) ZilaPramukh of Zila Parishad, Jaipur District; (xii) Chief Town Planner, Rajasthan; and (xiii) Non-official members, not exceeding seven, to be nominated by the State Government]; As per Section 90 of the said Act. Control by State Government.- (1) The Authority shall exercise its powers and perform its duties under this Act in accordance with the policy framed and the guidelines laid down, from time to time by
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no.24/2017-Central Tax (Rate) dated 21.09.2017 and further amended with notification no. 31/2017-Central Tax (Rate) dated 13.10.2017 with 12% GST applicable on contractor as well as on subcontractor. 8.6 Therefore, as per the findings in above paras the Jaipur Development Authority is found to be covered under the Government Authority and Services provided by M/s TPL -SUCG Consortium found to be covered under services mentioned at SI. no.3 (vi) (a) of the notification no. 11/2017 – Central Tax (Rate) dt.28th June 2017 amended with notification no.24/2017-Central Tax (Rate) dated 21.09.2017 and further amended vide notification no. 31/2017- Central Tax (Rate) dated 13.10.2017. 8.7 Regarding the liability of GST on sub-contractor, as per Decisions taken in the 25lhmeeting of GST Council held at New Delhi on 18.01.2018 Works Contract Services (WCS) provided by the sub-contractor to the main contractor; providing WCS to Central Government, State Government, Union territory, a local authori
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2018 (6) TMI 70 – KERALA HIGH COURT – TMI – Stay on Recovery of assessed tax – recovery actions initiated inspite of pending appeals and the applications for stay – Held that:- Taking note of similar orders passed by this Court in analoguous situations, it is of the view that the petitioner can be given some respite from the rigor of recovery, at least until such time as his stay petition is considered by the 2nd respondent – the 2nd respondent are directed to take up, consider and pass orders on Exts.P3, P3(a) and P3(b) stay petitions preferred by the petitioner, within a period of one month from the date of receipt of a copy of this judgment – Until such time as the 2nd respondent passes an order on the stay petition, and communicates th
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s appeals and the applications for stay, a copy of which has been produced as Exts.P2, P2(a), P2(b) and Exts.P3, P3(a) and P3(b), are pending before the 2nd respondent, steps have been taken for recovery of the assessed tax from him. The petitioner prays that the recovery against him be interdicted at least until such time as the stay petition is considered by the Appellate Authority. 2. The learned Government Pleader appearing on behalf of the respondents submits that, it is true that the petitioner has preferred appeals before the 2nd respondent, but he says that since the amount involved is substantial, no order of stay may be granted, except on terms. 3. I have considered the submissions made by the learned counsel for the petitioner as
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GST – States – G.O.Ms.No. 86 – Dated:- 27-4-2018 – GOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms.No. 86 Dated: 27-04-2018 NOTIFICATION In exercise of the powers conferred under sub-section (1) of section 99 of the Telangana Goods and Services Tax Act, 2017 (Act.No. 23 of 2017), the Government hereby constitutes the Telangana State Appellate Authority for Advance Ruling for Goods and Services Tax with the following members : 1. Shri Bankey Behari Agarwal – Chief Commissioner of Hyder
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2018 (5) TMI 457 – MADHYA PRADESH, HIGH COURT – 2018 (13) G. S. T. L. 403 (M. P.) – Reopening of portal to revise the filed FORM TRAN- 1 – Circular No.39/13/2018- GST dated 03.04.2018 – Held that: – instead of dwelling upon the grievance raised in present petition, the petitioner is set at liberty to avail the remedy as is provided vide circular dated 03.04.2018 – petition disposed off. – WP No. 3769 of 2018 Dated:- 27-4-2018 – Sanjay Yadav and Ashok Kumar Joshi JJ. Shri Tapan Trivedi, learned counsel for the petitioner. Shri Nakul Khedkar, learned counsel for the respondents. Petitioner, by way of present petition, seeks following reliefs: a. Hon'ble Court may kindly be pleased to direct the respondents to reopen the portal immediate
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ny other suitable relief which this Hon'ble Court may deems fit, just and proper in the facts and circumstances of the case may kindly be issued in favour of the petitioner along with cost of the petition. On 20.04.2018, learned counsel appearing for respondents has brought to the notice of this Court the circular issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, Circular No.39/13/2018- GST dated 03.04.2018 and made a submission that a special cell has been created to resolve the nature of grievance as has been raised by the petitioner in the present petition. Learned counsel appearing for the petitioner does not dispute the issuance of said circular. In view whereof,
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2018 (5) TMI 456 – KERALA HIGH COURT – TMI – Initiation of recovery proceedings, even though the appeal and application for stay are pending – Held that: – Taking note of the similar orders passed by this Court in analoguous situations, the petitioner can be given some respite from the rigor of recovery, at least until such time as the stay petition is considered by the appellate authority – recovery proceedings are to be kept in abeyance till the time the 2nd respondent passes an order on the stay petition, and communicates the same to the petitioner – petition disposed off. – W.P. (C) No.14526 of 2018 Dated:- 27-4-2018 – MR. DEVAN RAMACHANDRAN, J. For The Petitioner : Sri. Tomson T.Emmanuel For The Respondents : Sri Ravikrishnan, Adv. A
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gainst the petitioner be interdicted at least until such time as the stay petition is considered by the appellate authority. 2. The learned Government Pleader appearing on behalf of the respondents submits that, it is true that the petitioner has preferred an appeal before the appellate authority, but he says that since the amount involved is substantial, no order of stay may be granted, except on terms. 3. I have considered the submissions made by the learned counsel for the petitioner as well as the learned Government Pleader. 4. Taking note of the similar orders passed by this Court in analoguous situations, I am of the view that the petitioner can be given some respite from the rigor of recovery, at least until such time as the stay pet
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2018 (5) TMI 375 – KERALA HIGH COURT – TMI – Stay of Recovery proceedings – petitioner prays that the recovery against him be interdicted at least until such time as the stay petition is considered by the Appellate Tribunal – Held that: – the petitioner can be given some respite from the rigor of recovery, at least until such time as his stay petition is considered by the Appellate Tribunal – Until such time as the Appellate Tribunal passes an order on the stay petition, and communicates the same to the petitioner, all steps for recovery of amounts against the petitioner, confirmed through Ext.P1 assessment order, shall be kept in abeyance – petition allowed. – W. P. (C) No. 14720 of 2018 Dated:- 27-4-2018 – MR. DEVAN RAMACHANDRAN, J. For
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essed tax from him through Ext.P3 demand notice. The petitioner prays that the recovery against him be interdicted at least until such time as the rectification application is considered by the 1st respondent. 2. The learned Government Pleader appearing on behalf of the respondents submits that, it is true that the petitioner has preferred rectification application before the 1st respondent, but he says that since the amount involved is substantial, no order of stay may be granted, except on terms. 3. I have considered the submissions made by the learned counsel for the petitioner as well as the learned Government Pleader. 4. Taking note of similar orders passed by this Court in analogous situations, I am of the view that the petitioner can
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2018 (5) TMI 368 – KERLA HIGH COURT – 2018 (13) G. S. T. L. 404 (Ker.) , [2018] 2 GSTL 128 (Ker) – Detention of vehicle – consignment was not supported by e-way bill – Held that: – the vehicle can be released on the petitioner furnishing a bank guarantee for the entire amount as shown in Ext.P2 as well as after executing a bond under the Rule 140(1) of the Central Goods and Services Tax Rules – petition disposed off. – W.P.(C) No. 14566 of 2018 Dated:- 27-4-2018 – MR. DEVAN RAMACHANDRAN J BY ADV.SRI.C.K.SREEJITH R BY GOVERNMENT PLEADER SRI. RAVI KRISHNAN JUDGMENT The petitioner challenges the detention of his vehicle ordered through Ext.P2. He says that the primary reason shown in Ext.P2 is that the consignment was not supported by e-way
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2018 (5) TMI 276 – KERALA HIGH COURT – TMI – Initiation of recovery proceedings, even though the appeal and application for stay are pending – Held that: – Taking note of the similar orders passed by this Court in analoguous situations, the petitioner can be given some respite from the rigor of recovery, at least until such time as the stay petition is considered by the appellate authority – recovery proceedings are to be kept in abeyance till the time the 2nd respondent passes an order on the stay petition, and communicates the same to the petitioner – petition disposed off. – W. P. (C) No. 14532 of 2018 Dated:- 27-4-2018 – MR. DEVAN RAMACHANDRAN, J. For The Petitioner : Smt. S. K.Devi And Sri. Santhosh P. Abraham For The Respondent : Sr
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otice. The petitioner prays that the recovery against him be interdicted at least until such time as the stay petition is considered by the Appellate Authority. 2. The learned Government Pleader appearing on behalf of the respondents submits that, it is true that the petitioner has preferred appeals before the Appellate Authority, but he says that since the amount involved is substantial, no order of stay may be granted, except on terms. 3. I have considered the submissions made by the learned counsel for the petitioner as well as the learned Government Pleader. 4. Taking note of similar orders passed by this Court in analoguous situations, I am of the view that the petitioner can be given some respite from the rigor of recovery, at least u
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Goods and Services Tax – Profiteering – Reduction on rate of tax post GST – whether the rate of tax on the car had been reduced post-GST – Authority found that, the benefit of reduction in the tax rat
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Goods and Services Tax – Started By: – MistralSolutionsPrivateLimited – Dated:- 26-4-2018 Last Replied Date:- 29-4-2018 – Greetings! We are unable to upload ITC-04 Job Work quarterly return for current quarter (Jan to Mar'18) in the tool. The concerned file is validated with no errors. However, when we upload it in the took, error report is coming after 20 mins. Is there any issue in the tool ?. Saravanan. – Reply By Ganeshan Kalyani – The Reply = Please file grievance with GSTN. – Reply By
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