GST
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SEZ Unit Not Entitled to Exemption from GST Compensation Cess: Andhra High Court
In a recent decision[1], the Andhra Pradesh High Court decided two similar writ petitions and held that the SEZ unit was not eligible for exemption from GST Compensation Cess. The High Court noted that there were…
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Adjudicating Officer Bound to Consider Assessee’s Defence: Calcutta High Court
In a recent decision[1], a Division Bench of the Calcutta High Court has held that the adjudicating officer should consider the assessee’s explanation or defence before passing the adjudicating order that imposes penalty under Section 129,…
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Section 129 Need Not be Invoked in Every Case of Search and Seizure: Uttarakhand HC
In a crucial decision[1], the Uttarakhand High Court observed that every case of search and seizure of vehicles need not necessarily lead to imposition of penalties under Section 129, CGST Act, 2017. The High Court referred…
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Delhi High Court Orders Refund of Tax Paid Under Protest
In a recent decision[1] the Delhi High Court ordered that the tax paid by assessee under duress should be refunded. The High Court cited CBIC’s Instructions to reason that no recovery of tax dues can be made…
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Cancellation of GST Registration Needs to be Accompanied by Reasons
Short Note In a recent decision[1], the Delhi High Court held that the cancellation of an assessee’s registration under GST cannot be done in an arbitrary fashion and needs to be accompanied by objective reasons. Facts …
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Bombay High Court Adopts ‘Purposive Interpretation’: Permits Rectification of GSTR-1
In a recent decision[1], the Bombay High Court permitted the petitioner to rectify their GSTR-1 despite even though statutory deadline for rectification of such return had expired. The High Court cited the relevant provisions – Sections…
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Tea is an Agricultural Produce: Bombay High Court Rules
In a recent decision[1], the Bombay High Court ruled that tea qualifies as an agricultural produce warehousing services in relation to it are exempt from GST as specified in Notification No. 12 of 2017. The writ…
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Kerala HC Clarifies Scope of Authorisation under Section 67, CGST Act, 2017
In a recent judgment[1], the Kerala High Court clarified that the authorization provided by a Joint Commissioner for inspection, search and seizure could not be in specific terms, but is only granted in general terms. If…
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Supreme Court Opines on Nature of Section 19 of 101st Constitutional Amendment
In a recent judgment[1], a Division Bench of the Supreme Court engaged in depth with the scope, meaning, and implication of Section 19 of The Constitution (101st Amendment) Act, 2016 (‘101st Amendment’) which catalysed the introduction of GST.…
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Delhi High Court Allows IGST Refund to Vodafone
In a recent judgment[1], the Delhi High Court ordered the Revenue Department to refund Integrated Goods and Services Tax (‘IGST’) claimed by the petitioners in respect of telecommunication services rendered by them to Foreign Telecom Operators…
