2018-TIOL-GST-158 Dated: Thursday, February 15, 2018

TOP NEWS

GST - TRAN-1 verification - Pune wraps up 100% verification

JEST GST by Vijay Kumar

The exempted elephant

CGST CIRCULAR

cgst_circular_32

Clarifications regarding GST in respect of certain services

PRESS RELEASE

Advisory to Exporters for filing Table 6A of GSTR-1 on GST Portal

Advisory to the Exporters filing for Refund

CASE LAWS

2018-TIOL-09-HC-KERALA-GST

Corestrength Traders India Pvt Ltd Vs Assistant State Tax Officer

GST - Petitioner seeks release of the goods detained by the respondent u/s 129 of the CGST/Kerala SGST Act. Held: An identical matter has been disposed of by a Division Bench of this Court = 2017-TIOL-1942-HC-KERALA-VAT , directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 – Writ Petition disposed of directing competent authority to complete adjudication within a week and if the petitioner complies with rule 140(1) of Kerala GST Rules, 2017 to release the detained goods forthwith: High Court [para 2] - Petition disposed of: KERALA HIGH COURT

2018-TIOL-08-HC-KERALA-GST

KITEX LTD Vs Assistant Sales Tax Officer

GST - Petitioner seeks release of the goods detained by the first respondent u/s 129 of the CGST/SGST Act. Held: An identical matter has been disposed of by a Division Bench of this Court = 2017-TIOL-1942-HC-KERALA-VAT , directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 – Writ Petition disposed of directing competent authority to complete adjudication within a week and if the petitioner complies with rule 140(1) of Kerala GST Rules, 2017 to release the detained goods forthwith: High Court [para 2] - Petition disposed of: KERALA HIGH COURT

2018-TIOL-07-HC-KERALA-GST

Age Industries (P) Ltd Vs Asst State Tax Officer

GST - Petitioner engaged in manufacture and sale of surgical gloves and registered under CGST as well as Kerala SGST Act -One consignment of surgical gloves sent for quality appraisal on job work basis against delivery challans detained by respondent on the ground that petitioner should have uploaded a declaration in accordance with Rule 138(2) of the State SGST Rules before transporting the goods; that goods transported by the petitioner are intended to be supplied to an unregistered firm and that, therefore, tax evasion is suspected - detention challenged under Writ Petition - Government Pleader attempted to support the impugned detention on the reason that the delivery chalan that accompanied the goods was not the one prepared in accordance with the provisions contained in the State SGST Rules - however, he did not attempt to support the impugned detention on the alleged ground that the person to whom such goods are supplied is unregistered is irrelevant in the context of the statutes. Held: Respondent cannot be heard to support the detention on a reason not mentioned in the said notice - It is all the more so, as this Court is not examining the question as to whether the delivery chalan in question is one issued in accordance with the State SGST Rules - Writ petition is allowed, the impugned detention is held to be illegal and the respondent is directed to release the consignment to the petitioner forthwith: High Court [para 5, 6]

GST - It is made clear that this judgment will not preclude the respondent from initiating proceedings against the petitioner for imposition of penalty contemplated under the SGST Act for non-compliance of the provisions contained in the State SGST Rules, if such imposition is provided under law: High Court [para 6] - Petition allowed: KERALA HIGH COURT

E-Way BILL

NAGALAND

Nagaland Notifies date for Intra-State e-way bill

ARTICLES

GST - Set your House in order before using the 'Lathi' !

Project Import benefit for local supplies under GST? - An analysis

Schedule II of CGST Act: Clarity or taxability?

Prohibition u/s 11 of CA, 1962 - Amendment by Finance Bill, 2018 - rationale?

Curious case of liaison office - taxability of transactions

GST exemption on supply of old cars: shift from frying pan to fire?

New Provisions in Customs Act - hope they are implemented in letter and spirit

SGST NOTIFICATION