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Date of Order



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Court: GSTAT Delhi Date of Order: 2018-11-05

Arguments on application praying for condonation of delay in filing of appeal heard. Learned DR of the Department/applicant has submitted that there is a delay of 19 days in filing the appeal which occurred due to the circumstances beyond the control of the Department on account of various administrative constraints. Delay is accordingly prayed to be condoned. There is no apparent objection on the part of the respondent/assessee.

Court: GSTAT Delhi Date of Order: 2018-11-02

As the delay in the present appeal is only of 10 days, we condone the same and allow the COD application.

Court: GSTAT Delhi Date of Order: 2018-10-29

Applications have been filed for early hearing of the appeals.

Court: GSTAT Delhi Date of Order: 2018-10-29

An application has been filed for condoning the delay in filing the appeal. We are satisfied that appellant was prevented by sufficient cause from preferring the appeal.

Court: High Court of Allahabad Date of Order: 2018-09-18

In all these writ petitions seizure orders and notices issued under sections 129 (1) and (3), respectively, by various authorities, mainly on the ground that E-Way Bill-01 under U.P. Goods and Service Tax Act 2017 (hereinafter referred to as U.P.G.S.T ACT) read with Integrated Goods and Services Tax Act 2017 (hereinafter referred to as I.G.S.T. Act 2017) and Rules framed thereunder were not accompanied by Transporters when goods were intercepted within State of U.P. during Intra State or Inter State transportation, have been challenged on the ground that there is no requirement of accompanying said E-Way Bill; provisions of Provincial Statute cannot override provisions of Central Statue and, in any case, omission is only indeliberate and unintentional. (I) Writ Tax No. 587 of 2018

Court: High Court of Allahabad Date of Order: 2018-09-06

The present bail application has been filed by the applicant with a prayer to enlarge him on bail in Case Crime No. 02 of 2018, under Sections 132(1)(b) of Central Goods and Services Tax Act, 2017, Police Station Sahibabad, District Ghaziabad. Pursuant to order dated 13.7.2018 a supplementary counter affidavit dated 27.7.2018 has been filed by the opposite party no.2, wherein in paragraph nos.3 it has been stated that still the investigation is going on and the quantum of fraudulent availment of ITC has gone up to Rs.30 crores in the investigation made so far on the basis of false declaration in GSTR-3B and passed on credit more than Rs.30 crores whereas the applicant has produced fake purchases Bills having input tax credit of Rs.3 crore only. It further stated in paragraph no.4 that after follow up searches conducted so far at the premises of the buyers resulted into detection of fraudulent availment of input tax credit on the basis of fake invoices issued from the firm created, controlled and managed by applicant namely Ranjeet to the extent more than Rs.16.57 crore.

Court: High Court of Madras Date of Order: 2018-09-04

The grievance of the petitioner before this Court is that in pursuant to the introduction of GST, certain input tax credit entitled to the petitioner, cannot be availed, in view of some lack of clarity in the new transition provisions under the GST Act. Therefore, it is contended that the petitioner finds it difficult in taking those credit, while giving effect to the transition provisions under the GST Act.

Court: High Court of Madras Date of Order: 2018-08-28

Mr.S.Doraisamy, learned counsel for the petitioner submitted that as per the Circular dated 13.03.2018 issued by the Public Works Department, Government of Puducherry, GST is not payable and only VAT is applicable in respect of payment made to the Contractor for the work done and invoice raised before 01.07.2017. Therefore, he submitted that the present show cause notice proposing to impose tax and penalty under the Goods and Services Tax Act, 2017, in respect of the work done already by the petitioner during the period 2015 is not sustainable. Therefore, he contended that the show cause notice is liable to be set aside.

Court: GSTAT Allahabad   Date of Order: 2018-10-17

In view of the adjournment that has been sought, list on 10 January, 2019.

Court: GSTAT Delhi Date of Order: 2018-10-12

During the course of hearing Ms Rinki Arora, learned advocate appearing on behalf of the appellant has submitted that interim order dated 9.10.2015 on the issue in hand, has been passed by Hon’ble High Court of Bhopal in Writ Petition No. 7573 of 2013. In further order dated 12.1.2016, Hon’ble High Court has ordered to keep the above interim order in continuation. Since now nearly 3 years has been passed, the status of the above writ petition need to be checked whether the matter is still pending before Hon’ble High Court or has acquired finality.