CGST 20

Wipro Ltd. Vs. Assistant Commissioner Sholinganallur Division – Madras High Court

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Wipro Ltd. Vs. Assistant Commissioner Sholinganallur Division – Madras High Court Read Post »

Rinkesh Satija Vs. Commissioner, Central Goods and Service Tax Commissionerate and Ors. – GSTAT, Gurugram Bench

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Rinkesh Satija Vs. Commissioner, Central Goods and Service Tax Commissionerate and Ors. – GSTAT, Gurugram Bench Read Post »

Cambridge University Press & Assessment India Pvt. Ltd. Vs. Joint Commissioner (Appeal) and Ors. – GSTAT, Kolkata Bench

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Cambridge University Press & Assessment India Pvt. Ltd. Vs. Joint Commissioner (Appeal) and Ors. – GSTAT, Kolkata Bench Read Post »

Usha Industries (India) Vs. Union of India and Ors. – Punjab & Haryana High Court

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Usha Industries (India) Vs. Union of India and Ors. – Punjab & Haryana High Court Read Post »

Maruti Enterprise Vs. Union of India and Ors. – Gujarat High Court

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Maruti Enterprise Vs. Union of India and Ors. – Gujarat High Court Read Post »

Rule 39(1)(a) of the CGST Rules requiring distribution of input tax credit available for distribution in a month to be made in the same month must be construed harmoniously with Sections 16 and 20 of the CGST Act as applying only after fulfilment of Section 16(2) conditions, and is therefore not ultra vires – Reliance Jio Infocomm Ltd. Vs. Union of India and Ors. – Madras High Court

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Rule 39(1)(a) of the CGST Rules requiring distribution of input tax credit available for distribution in a month to be made in the same month must be construed harmoniously with Sections 16 and 20 of the CGST Act as applying only after fulfilment of Section 16(2) conditions, and is therefore not ultra vires – Reliance Jio Infocomm Ltd. Vs. Union of India and Ors. – Madras High Court Read Post »

Whether the company can avail ITC on expenses incurred on goods and services other than vehicle purchases, where the benefit of Notification No.08/2018-CGST (Rate) is availed? – In re: Toyota Mobility Solution and Services India Pvt. Ltd. – Karnataka AAR (GST)

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Whether the company can avail ITC on expenses incurred on goods and services other than vehicle purchases, where the benefit of Notification No.08/2018-CGST (Rate) is availed? – In re: Toyota Mobility Solution and Services India Pvt. Ltd. – Karnataka AAR (GST) Read Post »

The opening words ‘any person’ in Section 122(1A) of the CGST Act, 2017, are to be understood in the context of a ‘taxable person’, since sub-section (1) itself applies to a taxable person – Amit Manilal Haria and Ors. Vs. Joint Commissioner, CGST & Central Excise and Anr. – Bombay High Court

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The opening words ‘any person’ in Section 122(1A) of the CGST Act, 2017, are to be understood in the context of a ‘taxable person’, since sub-section (1) itself applies to a taxable person – Amit Manilal Haria and Ors. Vs. Joint Commissioner, CGST & Central Excise and Anr. – Bombay High Court Read Post »

On amalgamation, unutilized input tax credit lying in the transferor’s electronic credit ledger can be availed by the transferee only through the statutory mechanism under Section 18(3) of the CGST Act read with Rule 41, and a partial transfer followed by a refund claim for the balance by the dissolved transferor is impermissible – Alstom Transport India Ltd. Vs. Additional Commissioner, CGST and Central Excise (Appeals) and Ors. – Gujarat High Court

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On amalgamation, unutilized input tax credit lying in the transferor’s electronic credit ledger can be availed by the transferee only through the statutory mechanism under Section 18(3) of the CGST Act read with Rule 41, and a partial transfer followed by a refund claim for the balance by the dissolved transferor is impermissible – Alstom Transport India Ltd. Vs. Additional Commissioner, CGST and Central Excise (Appeals) and Ors. – Gujarat High Court Read Post »

Best Crop Science Pvt. Ltd. Vs. Principal Commissioner, CGST Commissionerate, Meerut and Ors. – Delhi High Court

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Best Crop Science Pvt. Ltd. Vs. Principal Commissioner, CGST Commissionerate, Meerut and Ors. – Delhi High Court Read Post »

Vishal Chauhan Vs. Haryana State GST (Intelligence Unit) – Punjab and Haryana High Court

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Vishal Chauhan Vs. Haryana State GST (Intelligence Unit) – Punjab and Haryana High Court Read Post »

In re: Bharatiya Reserve Bank Note Mudran Pvt. Ltd. – Karnataka AAAR (GST)

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In re: Bharatiya Reserve Bank Note Mudran Pvt. Ltd. – Karnataka AAAR (GST) Read Post »

JSW Steel Ltd. Vs. Union of India and Ors. – Orissa High Court

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JSW Steel Ltd. Vs. Union of India and Ors. – Orissa High Court Read Post »

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