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Kerala HC's Order In Case of Elsy Joy vs. The Deputy Commissioner Of State Tax

Kerala HC: GST Assessment Order Passed Before the Time to File a Reply Expires Are Subject to Being Set Aside

It was mentioned by the Kerala High Court that any assessment order furnished before the permitted time for filing a response has no legal validity and can be overturned. The Bench of Justice Gopinath P. marked that “…….the assessee had filed an appeal against the order is no ground to refuse relief to the assessee […]

Gujarat HC's Order For PMW Metal and Alloys Pvt. Ltd. VS Union of India & Ors.

Gujarat HC: GST Credit Can’t Be Blocked in the ECL if the Balance Is Nil or Insufficient

It was mentioned by the Gujarat High Court that no blocking of the credit in the electronic credit ledger is there if the available balance is not enough. The Division Bench, including Justices Bhargav D. Karia and Niral R. Mehta, was hearing a case where the taxpayer argued that the blocking of Input Tax Credit […]

Kerala HC's Order in the Case of K.T. Saidalavi vs. The State Tax Officer

Kerala HC Rules Issuance of Summons U/S 70 of GST Act Does Not Constitute Initiation of Proceedings U/s 6(2)(b)

It was carried by the Kerala High Court that the initiation of an inquiry or the summons issuance u/s 70 of the CGST Act could not be regarded to be the initiation of proceedings for the objective of section 6(2)(b) of the CGST Act. The Bench of Justice Gopinath P. noted that the term ‘initiation […]

Kerala HC's Order In The Case of Ayyappan Pillai vs The State Tax Officer

Kerala HC: If an Assessee Fails to Submit a Sales Report for Tax Evasion, Section 74 Must Be Applied

It was mentioned by the Kerala High Court that the provision of section 74 of the CGST Act can be invoked if the taxpayer fails to report actual sales to evade tax. The Bench of Justice Gopinath P. observed that “It is for the assessee to get his claim adjudicated by the statutory authorities under […]

West Bengal GST AAR's Order for Fortune Estates Association of Apartment Owners

WB AAR: Flat Owners Association Can Not Liable for Paying GST on Contributions Below INR 7500

The West Bengal Authority for Advance Ruling (AAR) in a case before it carried that the Residential Welfare Association (RWA) operating within an Apartment facility would not be responsible for paying Goods and Service Tax (GST) when the membership fees charged on their members are less than Rs.7,500 per month Fortune Estates Association of Apartment […]

West Bengal GST AAR's Order for Butt Baby Enterprise Private Limited

WB AAR: 5% GST on Baby Carriers with Hip Seat Below ₹1000 per Piece and 12% on Sales above ₹1000

It was carried by the West Bengal Authority For Advance Ruling (AAR) that the supply of baby carriers with hip seats cost less than Rs.1000 per piece would draw a Goods and Services Tax (GST) of 5% while these carriers cost more than Rs.1000 per piece shall draw GST at 12%. The Application for Advance […]

Tamil Nadu GST AAR's Order for M/s V M Polymers

TN AAR: 28% GST Applies to Plastic Rope Handles, Vent Plugs, and Split Tops and Bottoms

In an application to the Tamil Nadu bench of Authority for Advance Ruling (AAR), it was held that Plastic Rope Handle, Vent Plug, Split Top/Bottom Support categorized under the heading “8507” will be levied to tax at 28% GST. The petitioner M/s V M Polymers, is in the business of manufacturing plastic articles used as […]

GST Collection September 2024

GST Collection in September 2024 Reaches 1.7 Lakh Crore, 1 Percent Lower Than August 2024

From Rs 1.73 lakh crore the Goods and services tax (GST) revenue growth rate has surged to 6.5% in September, even after the sluggish growth in collections from domestic transactions along with the imports. Over the past 40 months, it has been the most sluggish GST growth. It is also 1% lower than the GST […]

Andhra Pradesh GST AAR's Order in Case of M/s Tra Plast Industries Pvt. Ltd.

GST AAR Rules 12% Tax Rate on NFC Board Bonded with PVC Resin

The Andhra Pradesh Authority for Advance Ruling (AAR) mentioned that Natural Fibre Composite (NFC) Board manufactured using raw materials, and bonded together using Polyvinyl Chloride (PVC) resin as a bonding agent draws a Goods and Services Tax (GST) of 12% as per its GST classification. Advance Ruling application under Section 97 of the Central GST […]

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