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Search results for: supply under gst

Tamil Nadu GST AAR's Order for Karthik and Cо.

Tamil Nadu AAR: Non-Monetary Benefits Such as Free Gifts and Tours Will Attract GST

The Authority for Advance Ruling, Tamil Nadu, confirmed that non-monetary benefits like gifts, compliments, and foreign or domestic tour packages received by a dealer from its principal manufacturer include supply of service under section 7 of the Central Goods and Services Tax Act, 2017 (CGST Act), and are thus accountable to Goods and Services Tax […]

Karnataka HC's Order in The Case of Presidency Builders And Developers vs. The Deputy Commissioner Of Commercial Taxes

Karnataka HC: Same Officer Cannot Conduct Audit and Adjudication; GST Demand Quashed

The Karnataka High Court has cancelled a GST demand order that was issued without the real estate developer from Mangaluru being present. This decision helps the developer by overturning the order that ordered them to pay a tax amount. The court held that the same officer could not issue audit observations and adjudicate GST show-cause […]

Calcutta HC's Order in The Case of Bidyut Autotech Private Limited and Another vs. The Assistant Commissioner of State Tax

Calcutta HC: GST Relief Late Filing Not a Bar, Orders Consideration of Cess Details

The Calcutta High Court recently addressed a case involving a reporting error related to cess in the monthly GSTR-3B returns. The error was later rectified through the annual GSTR-9 return. The Court directed the authorities to reconsider the matter and take into account the corrections made in the annual return for the initial omission of […]

Tamil Nadu GST AAR's Order for B2B Trucks Private Limited

TN AAR: GST Not Applicable on Balance Freight Amounts Deposited by Shippers into Escrow Accounts

The Tamil Nadu GST AAR has decided that no tax will apply to the leftover freight money that shippers place into an escrow account. This is true as long as the money is later transferred to one of the carriers in full, without any cuts or deductions. The petitioners, B2B Trucks Private Limited, operate an […]

J&K&L HC’s Order in the Case of M/s Ukas Goods Carrier vs. Union Territory of J&K & Ors.

J&K&L High Court Sets Aside Tax Demand Exceeding SCN Limit Under GST Law

The High Court of Jammu & Kashmir and Ladakh has decided that when the tax authorities issue a notice for unpaid Goods and Services Tax (GST), the amount they can demand cannot be more than what is stated in that notice. This means that if they try to charge more, it goes against the principles […]

Allahabad HC's Order in The Case of M/S Saniya Traders vs. Additional Commissioner Grade-2

Allahabad HC: Sec 74 Demand Quashed; GST ITC Allowed as Supplier Was Registered

The Allahabad High Court has ruled that a recipient’s right to claim Input Tax Credit (ITC) cannot be denied, provided the supplier was registered under GST at the time the transaction took place. The Bench, led by Justice Piyush Agrawal, set aside a GST demand of ₹9.42 lakh raised under Section 74 of the CGST/UPGST […]

Rajasthan HC's Order In the Case of Korfex Industries Pvt. Ltd. vs. State of Rajasthan

Rajasthan HC Dismisses Assessee’s Writ Petition Over Alleged ₹100 Crore Fake GST ITC Claim

The Rajasthan High Court recently rejected a legal appeal from a person who was accused of being involved in a fraudulent scheme related to GST ITC worth ₹100 crore. The court, citing the equity principle that “he who comes into equity must come with clean hands,” denied relief and charged Rs 5 lakh on the […]

J&K HC's Order in The Case of M/s New Green Basket/ Khurshid Traders vs. Union of India & Ors

Jammu & Kashmir HC: LoC Trade with PoK is Intra-State and Not Liable to GST

The Jammu and Kashmir High Court has ruled that trade between Jammu and Kashmir and the Pakistan-occupied Kashmir, or PoK, across the Line of Control is intra-state trade and no GST can be imposed on it. The trade across the LoC has remained suspended because of hostilities between India and Pakistan since 2019. The ruling […]

Delhi HC's Order In the Case of M/s Aar Gee Impex vs. Directorate General of Services Tax Intelligence

Delhi HC: GST Section 83 Can’t Continue Beyond One Year; Orders Release of Min. Bank A/c Balance

The Delhi High Court stated that a provisional attachment order under section 83 of the Goods and Services Tax Act, 2017 (GST Act) cannot continue after its statutory one-year period, directing the de-freezing of a GST-implicated entity’s bank account while charging a minimum-balance requirement. A petition has been filed by M/s Aar Gee Impex contesting […]

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