CGST 22

Kanwal Chaudhary Vs. Insolvency and Bankruptcy Board of India and Ors. – Delhi High Court

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Kanwal Chaudhary Vs. Insolvency and Bankruptcy Board of India and Ors. – Delhi High Court Read Post »

Directorate General of Goods and Services Tax Intelligence (HQS) and Ors. Vs. Gameskraft Technologies Pvt. Ltd. and Ors. – Supreme Court

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Directorate General of Goods and Services Tax Intelligence (HQS) and Ors. Vs. Gameskraft Technologies Pvt. Ltd. and Ors. – Supreme Court Read Post »

Where the tender made possession and submission of a valid GST registration certificate an essential pre-bid condition, an ARN under Rule 8(5) of the CGST Rules could not be treated as temporary or equivalent GST registration, and the bidder’s subsequent registration could not cure ineligibility on the bid submission date – Anantaa-Mrkr-Arinfra (JV) Pvt. Ltd. Vs. Oil and Natural Gas Corporation Ltd. (ONGC) and Anr. – Delhi High Court

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Where the tender made possession and submission of a valid GST registration certificate an essential pre-bid condition, an ARN under Rule 8(5) of the CGST Rules could not be treated as temporary or equivalent GST registration, and the bidder’s subsequent registration could not cure ineligibility on the bid submission date – Anantaa-Mrkr-Arinfra (JV) Pvt. Ltd. Vs. Oil and Natural Gas Corporation Ltd. (ONGC) and Anr. – Delhi High Court Read Post »

In re: Murali Pharmacy (Prop. Narayanasamy Thangaiah Rajendran Balasubramanian) – Tamil Nadu AAR (GST)

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In re: Murali Pharmacy (Prop. Narayanasamy Thangaiah Rajendran Balasubramanian) – Tamil Nadu AAR (GST) Read Post »

Bansal Casting Vs. Union of India and Anr. – Punjab & Haryana High Court

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Bansal Casting Vs. Union of India and Anr. – Punjab & Haryana High Court Read Post »

Where Section 18(3) of the CGST Act read with Rule 41 of the CGST Rules does not prohibit transfer of input tax credit on amalgamation between entities registered in different States, denial of Form GST ITC-02 by a portal remark requiring transferor and transferee to be in the same State or Union Territory is unsustainable, and manual filing and processing must be permitted – Emerson Process Management (India) Pvt. Ltd. Vs. Union of India and Ors. – Gujarat High Court

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Where Section 18(3) of the CGST Act read with Rule 41 of the CGST Rules does not prohibit transfer of input tax credit on amalgamation between entities registered in different States, denial of Form GST ITC-02 by a portal remark requiring transferor and transferee to be in the same State or Union Territory is unsustainable, and manual filing and processing must be permitted – Emerson Process Management (India) Pvt. Ltd. Vs. Union of India and Ors. – Gujarat High Court 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 »

Kartik Enterprises Vs. State of U.P and Anr. – Allahabad High Court

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Kartik Enterprises Vs. State of U.P and Anr. – Allahabad High Court Read Post »

Veenu Bajaj Vs. The Commissioner of Central Goods and Service Tax and Anr. – Delhi High Court

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Veenu Bajaj Vs. The Commissioner of Central Goods and Service Tax and Anr. – Delhi High Court Read Post »

VK Building Services Pvt. Ltd. Vs. The Additional Commissioner of GST and Anr. – Karnataka High Court

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VK Building Services Pvt. Ltd. Vs. The Additional Commissioner of GST and Anr. – Karnataka High Court Read Post »

Umicore Autocat India Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court

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Umicore Autocat India Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court Read Post »

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