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CASE LAWS
2017-TIOL-01-TRIBUNAL-MUM-VAT + Story
Mahalaxmi Cotton Ginning Pressing & Oil Industries Vs State of Maharashtra
Whether an assessee could be penalised for non-submission of Sales Tax records by suppliers of raw materials, some of whom had made genuine saes and some of whom had attempted to cancel their registrations without payment of tax - NO : Sales Tax Tribunal - Case remanded : MAHARASHTRA SALES TAX TRIBUNAL
2017-TIOL-29-HC-GUW-GST
Kumar Traders And Company Vs State of Assam
GST - The grievance of the petitioners is the unauthorised inspection, search and seizure of their godown at Amingaon, by the authorities of the Bureau of Investigation for Economic Offences (BIEO) Officers on 27.7.2017, who have seized around 7290 bags of dried areca nuts, under the 2 seizure lists dated 27.7.2017 - the petitioners contend that this is an unnecessary intervention by an incompetent authority.
HELD: The stored areca nuts were neither stolen nor were kept in suspicious circumstances -at best, tax is payable for dealing in areca nuts but that would be in the domain of the Finance & Taxation Department -the submissions made by the Addl. Advocate General, Assam and the Asstt. Solicitor General of India reflect that the BIEO team may have acted beyond their jurisdiction -therefore, the Govt. Advocate has prayed for and is granted three weeks time to file counter affidavit - in the interim, to facilitate the petitioners to carry on their legitimate business and taking note of the fact that rate of tax is @2.5% for areca nuts, under the Assam GST Act, 2017 and they are to pay further 2.5% tax to the Central Govt. coffer, subject to the petitioners' furnishing BG for Rs.30 lakh towards the estimated tax, to the Commissioner of State Tax (respondent No.2), the seized goods should be released to the custody of the petitioners -the 7290 bags of areca nuts, after due verification should be released, in presence of the Tax Department Officials -however, the transportation and business of areca nuts will be subject to realization of due tax by the authorities and the Bank guarantee, ordered to be deposited, is only an estimation and is not on quantification of the payable tax -the Finance & Taxation Department is at liberty to estimate the precise payable tax and make the assessment -it is ordered accordingly : HIGH COURT [para 4, 6] - Interim Order passed : GAUHATI HIGH COURT
2017-TIOL-28-HC-DEL-GST
Archana Enterprises Vs UoI
GST - Counsel for Respondents UOI stated that the factual averments made in the writ petition were correct; that remedial and rectification action has to be taken by the respondents by allotting the User ID and password to the petitioner and which exercise would be undertaken and completed within three weeks - Matter to be re-listed on 21 November 2017: High Court [para 1, 2] - Matter relisted : DELHI HIGH COURT
2017-TIOL-27-HC-DEL-GST
Hughes & Hughes Chem Ltd Vs UoI
GST - in the preceding hearing, the GST council was unrepresented - Moreover the status of the petitioner's application before GST council, was unknown - Secretary of the GST council was directed to be present in present date of hearing - Presently, the petitioner claimed to have received a communication from the GST Council, disposing off its representation - Said communication states that exemption cited by petitioner under Sr. No. 79 was inapplicable - The petitioner claimed exemption under Sr. No. 3 of Notfn. No. 12/2017 .
Held - no opinion on merits expressed on such claim, as it is not subject matter to be decided in the present petition - The petitioner claimed to be unaware of the requisite code number, for a person/service provider to seek the exemption under the Sr. No. 3 of the Notfn. No. 12/2017 - Petitioner directed to consult a specialist on the subject, or else approach the GST Council, to obtain the required information: High Court (Para 2-7) - Writ petition disposed off : DELHI HIGH COURT
SGST
HARYANA GST (RULES) NOTIFICATION
117/2017
otification under Section 11(1) of HGST Act, 2017 regarding 0.05% rate of State tax on the Goods sold to an exporters with certain conditions
116/2017
Notification under clause(g) of sub-rule (2) of rule 89 of the HGST Rules, 2017 notifying the evidences .
115/2017
Notification under section 147 of the HGST Act, 2017 notifying certain supply of goods as deemed exports .
113/2017
Notification under section 99 of the HGST Act, 2017 constituting appellate authority for advance ruling for the State under the Act .
112/2017
Notification under section 96 of the HGST Act, 2017 constituting authority of advance ruling for the State under the Act .
111/2017
Notification under section 9(1) of the HGST Act, 2017 prescribing rate of tax @ 2.5% on intra supply of goods i.e. food preparations
110/2017
Notification for Cross Empowerment under section 6(1) of the HGST Act, 2017 for purposes under section 54,55 to the proper officer of the CGST Act, 2017 .
107/2017
Notification under section 148 of the HGST Act, 2017 notifying registered persons with turnover not exceeding 1.5 crore
105/2017
Order under section 172 regarding removal of difficulty in section 10 for composite supply in HGST Act,2017.
101/2017
Notification regarding 65% of the State Tax to be levied on motor vehicles entry 87, notification issued under section 9(1) of the HGST Act, 2017
90/2017
Notification under Section 128 of the HGST Act, 2017 for waiver of late fee payable under section 47 or late filing of GSTR-3B for July 2017
86/2017
Notification under Section 11 sub section 1 of the HGST exemption of heavy water and nuclear fuel from tax on intrastate supplies thereof
84/2017
Notification regarding notifying Section 51 of the HGST Act, 2017 for TDS .a
83/2017
Notification regarding seek to granting exemption to a casual taxable person making taxable supplies to handicraft
82/2017
Notification under Section 168 of the HGST Act, 2017 read with Rule 61 (5) of HGST Rules, 2017 specifying the date for the filing of return in form of GSTR-3B
69/2017
Notification under Rule 61(5) for prescribing GSTR-3B as return for the month of July & August and its times of filling under HGST Rules,2017 & section 168 .
65/2017
Notification under Section 68(1) under the HGST Act, 2017 regarding the 'value of goods' during movement.
DELHI SGST (RULES) NOTIFICATION
998/2017
GST Notification Show Reference 37
HIMACHAL PRADESH GST (RULES) NOTIFICATION
Order 8
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of Central Goods and Service Tax Rules, 2017
Order 7
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Service Tax Rules, 2017
Order 6
Extension of time limit for submitting application in FORM GST REG-26
Order 5
Extension of time limit for intimation of details of Stock in Form GST CMP-03, Extension of time limit for submitting application in form GST reg -26, extension of time limit for submitting declaration in form GST
PUDUCHERRY SGST CIRCULAR
13/2017
Clarification of classification of cut pieces of fabric under GST - Reg
12/2017
Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]. - Reg - dt.26/10/2017
11/2017
Clarification on taxability of printing contracts - Reg - dt.20/10/2017
10/2017
Clarification on movement of goods on approval basis - Reg - dt.18/10/2017
08/2017
Clarification on issues related to furnishing of Bond/LUT for exports - Reg -
07/2017
System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - Reg
04/2017
Issues related to Bond/Letter of undertaking for exports without payment of integrated tax
02/2017
Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg
PUDUCHERRY SGST (RULES) NOTIFICATION
44/2017
24-10-2017
Removal of Difficulties - Order - Puducherry GST Act, 2017 - 24/10/2017
43/2017
24-10-2017
Composition levy - Aggregate turnover in the preceding financial year - Amendment - Puducherry GST Act, 2017 - 24/10/2017
42/2017
24-10-2017
Puducherry Goods and Services Tax (Ninth Amendment) Rules, 2017 - 24/10/2017
41/2017
24-10-2017
Class of persons who shall pay the state tax on the outward supply of goods at the time to supply as specified in clause (a) of sub-section (2) of section 12 - Puducherry GST Act, 2017 - 24/10/2017
40/2017
24-10-2017
Cross empowerment for refund under section 54 and section 55 - Puducherry GST Act, 2017 - 24/10/2017
39/2017
24-10-2017
Amendment to notification exempting Casual Taxable persons making taxable supplies of handicraft goods from obtaining registration - Puducherry GST Act, 2017 - 24/10/2017 |
