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GST Cases

SH. RAHUL SHARMA vs. M/S. HP INDIA SALES PVT. LTD.

No allegation of profiteering against supplier of “HP V202b 19.5 inch Computer Monitor” during period between December 2018 to March 2019 could be sustained, since there was no reduction of rate of GST on said product during that period.

Subject : Anti-profiteering measure
In Favour Of : Assessee

SHRI ARJUN KUMAR PARWANI vs. M/S. SIGNATURE BUILDERS PVT. LTD.

Residential project of assessee being lunched after implementation of GST, no question of passing on benefit of ITC available to assessee to be passed on to a purchaser of flat would arise and therefore, anti-profiteering provision was not attracted.

Subject : Anti-profiteering measure
Legislation Referred To : Section 171 of the Central Goods and Services Tax Act, 2017
In Favour Of : Assessee

RAMESH KUMAR YADAV vs. M/S. VATIKA LTD.

1. The present Report dated 25.02.2019 has been received from the Applicant No. 3 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129(6) of the Central Goods & Service Tax (CGST) Rules, 2017...

Legislation Referred To : Sections 13, 142(11)(b) & 171(1) of CGST Act, 2017

IN RE, TIME TECH WASTE SOLUTIONS PRIVATE LIMITED

Supply of waste management service to a Municipal Corporation was exempted from GST, therefore, provisions of section 51 and TDS Notifications did not apply to such supply.

Subject : Tax deduction at source
Legislation Referred To : Sections 23 and 51 of the Central Goods and Services Tax Act, 2017 and Article 243W of the Constitut...
In Favour Of : Assessee
Cases

M/S. H.V. METAL ARC PVT. LTD. vs. COMMISSIONER OF CENTRAL GST & CENTRAL EXCISE, NOIDA
CESTAT Allahabad, Jul 11, 2019

1. After hearing both the sides duly represented by learned advocates Shri S.C. Kamra & Shri Kartikeya Narain appearing on behalf of the appellant and learned AR, Shri...

Legislation Referred To : Section 37C of Central Excise Act, 1944

M/S. CONARCH ASSOCIATES vs. COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, GHAZIABAD
CESTAT Allahabad, Jul 08, 2019

1. On matter being called neither anybody appeared nor is there any adjournment request in spite of the notice of hearing having been sent well in advance to the appellant....

Legislation Referred To : Sections 77 & 78 of Finance Act, 1994

KRISHNA INDUSTRIAL & AGRICULTURAL vs. COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX
CESTAT Hyderabad, Jul 08, 2019

1. The present appeal is directed against the impugned order dated 07.07.2009 passed by the Commissioner (Appeals), whereby the Commissioner (Appeals) has rejected the...

Legislation Referred To : Sections 65(3), 73(1), 75, 76 & 77 of Finance Act, 1994

MESSRS INDUCTOTHERM PVT. LTD. vs. C.S.T. SERVICE TAX AHMEDABAD
CESTAT Ahmedabad, Jul 05, 2019

Unless technical know­how was registered or patented in India, no service tax could be demand for receipt of same under head ‘Intellectual Property Right’...

Subject : Intellectual Property Services
In Favour Of : Assessee
GST Notification

D.O.No. IV(33)-16/2016-"Systems, Dated 28.02.2017

Migration to GST of existing Central Excise / Service Tax Assessees-reg.

D.O. Letter of Member IT DT (F.No.IV(33)16/2016-Systems), Dated : 06.01.2017

Migration of existing Central Excise/Service Tax Assessees to GST-reg

GST Tariff Notification

Notification No. 11/2019-Central Tax (Rate), Dated 29.06.2019

G.S.R. 460(E).—In exercise of the powers conferred by section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central Government, on the...

Notification No. 11/2019-Union Territory Tax (Rate), Dated 29.06.2019

G.S.R. (E).—In exercise of the powers conferred by section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with section 55 of the Central...

Notification No. 11/2019-Integrated Tax (Rate), Dated 29.06.2019

G.S.R. 462(E ).—In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central...

Notification No. 10/2019-Integrated Tax (Rate), Dated 29.06.2019

G.S.R. 461(E).—In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with section 55 of the Central...

GST Press Release

Press Release, Dated 16.07.2019

The Directorate General of GST Intelligence (DGGI), Gurugram Zonal Unitarrests one person for taking ITC fraudulently to the tune of more than Rs 5.06 Crore

Press Release, Dated 09.07.2019

Increase in Economic Growth Rate

Press Release, Dated 05.07.2019

GST processes further simplified; businesses with less than Rs. 5 crore annual turnover to file quarterly GST returns; threshold for goods supplier to be enhanced from Rs....

Press Release, Dated 05.07.2019

Union Budget Proposes Strengthening MSMEs to Boost Make in India; Rs. 350 Crore Allocated Under Interest Subvention Scheme Pension Benefit to 3 Crore Retail Traders, Small...