FLASH NEWS
GSTN activates functionality to Revise TRAN-1
Govt organising National Conference on reforms of PDS
CASE LAWS
2017-TIOL-36-HC-MAD-GST
Rajaguru Spinning Mills Pvt Ltd Vs Secretary
GST - Petitioner had filed a writ petition expressing difficulty in filing e-returns as there was a problem in the GSTN portal and that due to which they are unable to file returns for which reason they would be levied with a penalty u/s 47 of the Tamil Nadu Goods and Services Tax Act, 2017 – on 21.11.2017, the petitioner informed the Bench that the difficulty in the portal has been rectified and that they are able to access the same – furthermore, it is also informed that the respondent Department has waived the penalty fee for the months of July, August and September 2017 and that the petitioner now can access the portal, file their returns for October 2017 and pay the tax.
Held : Taking note of the fact that the penalty fee has been waived for three months i.e. July, August and September 2017 and since the portal has been activated, no further orders are required except to record the stand taken by the parties before this Court – Writ Petition disposed: High Court [para 6, 7] - Petition disposed
:
MADRAS
HIGH COURT
2017-TIOL-35-HC-ALL-GST
Ramdev Trading Company Vs State Of UP
GST - the petitioner, a trader based in Rajasthan, claimed to have sold some quantity of 'Sweet Supari' and 'Refined Palm Oil' to a buyer located in Assam - The petitioner claimed to have charged IGST @ 18% and 5% respectively on the two items - While passing through Uttar Pradesh, the goods were detained at Gorakhpur - The Respondent officials claimed that the goods were being transported without Transit Declaration Form (TDF) - The Respondents also claimed that the 'Refined Palm Oil' was infact 'Shudh Deshi Ghee' - SCN was issued proposing penalty u/s 129(3) of the UPGST Act, based on the above two issues - In the subsequent penalty order, the Respondent made an additional allegation that the petitioner was planning to evade payment of tax by selling the goods in UP.
Held - The only allegation made in the seizure order was that the TDF was absent and that the goods were incorrectly described - There was no allegation regarding the petitioner's intention to evade tax - Besides, such allegation was never made in the SCN - Further, the penalty order in passing alleged intent by petitioner to sell the goods in UP so as to evade payment of tax - However, the goods were never unloaded in UP - The petitioner was not asked to furnish any evidence in this regard - Hence, such allegation appeared to be an after-thought - Hence, in absence of any such allegations, the penalty is unsustainable - Moreover, the absence of TDF was a technical fault - The facts of the matter, and the fact that the goods were not unloaded in UP, were sufficient to prove that the goods were being sent to Assam from Rajasthan - Next, w.r.t. the mis-declaration of goods, the Respondents should have let them pass with an endorsement, having appreciated that the State of UP was being used as a transit state - Nonetheless, issue left open to be resolved in an appropriate case - Seizure & penalty orders unsustainable & set aside - Therefore, the goods & vehicle be released & penalty set aside: High Court (Para 2-11,28-33) - Writ Petition Allowed: ALLAHABAD HIGH COURT
CHHATTISGARH - JURISDICTION
CENTRE
Taxpayers Division - Centre below 1.5 Crore
Taxpayers Division - Centre above 1.5 Crore
STATE
Taxpayers Division - State below 1 Crores
Taxpayers Division - State above 1 Crores
ARTICLES
Revamped GST calls for change in Basic Design!
Exports, why Zero-rated under GST
SGST NOTIFICATION
TRIPURA SGST (RATES) NOTIFICATION
39/2017
38/2017
37/2017
36/2017
35/2017
34/2017
33/2017
32/2017
31/2017
30/2017
29/2017
State Tax (Rate) amending Notification No.5-2017-State Tax (Rate)
28/2017
State Tax (Rate) amending Notification No.2-2017-State Tax (Rate) with related Corrigendums
27/2017
State Tax (Rate) amending Notification No.1-2017-State Tax (Rate) with related Corrigendums and Notification No.19-2017-State Tax (Rate)
26/2017
State Tax (Rate) to exempt supply of heavy water and nuclear fuels from DAE to NPCIL from GST
25/2017
Notification No.25-2017-State Tax (Rate) amending Notification No.12-2017-State Tax (Rate) and Notification No.21-2017-State Tax (Rate)
19/2017
Gazette Notification for Amendment of TSGST Rate Schedule notified under section 9(1)
18/2017
Notification for Amendment of Tripura State Goods and Services Tax Rate Schedule notified under section 9(1)
Memorandum
Constitution of National Anti-profiteering Authority undr GST
TRIPURA SGST (RULES) NOTIFICATION
1-91b/2017
Gazette Notification on TSGST (7th Amendment) Rules, 2017 (1)
1-91a/2017
Gazette Notification on TSGST (7th Amendment) Rules, 2017
1-91/2017
Gazette Notification on TSGST (6th Amendment) Rules, 2017
1-100/2017
Gazette Notification for amendment of Notification on GSTR-3B dated 19.08.2017
1-279/2017
Notification of Tripura State Goods and Services Tax (Fourth Amendment) Rules, 2017
1-91c/2017
Notification of Tripura State Goods and Services Tax (Third Amendment) Rules, 2017
TRIPURA ORDER
Order 72/2017
Order regarding classes of officers of Audit Cell with their jurisdiction under TSGST Act
Order 69/2017
Set up of latest Audit Cell
Order 56/2017
Order regarding classes of officers of Enforcement Wing with their jurisdiction under TSGST Act
Order 24/2017
Regarding extension of time limit for submitting the declaration in FORM GST TRAN-1
Order 09/2017
Regarding extension of time limit for submitting the declaration in FORM GST
Order 52a/2017
Set up of Audit Cell
Order 35/2017
Set up of Tax Intelligance Unit
Order 8104/2017
Order of Enforcement Wing
Order 36/2017
Classess of officers with their jurisdiction under TSGST Act,2017 Order regarding
Order 20/2017
Assign of proper officers under different section under TSGST Act
Order 52/2017
Designation of proper officers under various sections of TSGST Act,2017 Order
Order 01/2017
Gst For Extension Of Time Limit For Filing Intimation For Composition Levy
