Kerala High Court Dismisses Indian Medical Association's Petition Challenging GST Levy On Supply Of Goods And Services To Its Members
7 months, 3 weeks ago

Kerala High Court Dismisses Indian Medical Association's Petition Challenging GST Levy On Supply Of Goods And Services To Its Members

Live Law  

The Kerala High Court has dismissed the writ petition filed by the Indian Medical Association challenging the levy of GST on supply of goods and services to its members.The bench of Justice Dinesh Kumar Singh has observed that the Parliament/State Legislature has amended Section 7 by inserting Section 7 by the Finance Act, 2021. The Kerala High Court has dismissed the writ petition filed by the Indian Medical Association challenging the levy of GST on supply of goods and services to its members. The court held that before the amendment was brought in inserting Section 7 by the Finance Act, 2021, the law of mutuality was well established in the principle of taxation in case of supply of goods and services by clubs/associations to its members. However, once the amendment has been brought into statute by inserting Section 7 by the Finance Act 2021, the petitioners have become liable to pay the GST on the supply of goods and services to their members.

Kerala Medical Constitution Supply Services Kerala High Court State Members Act Parliament Goods Petition Its Members Petitioner Association Indian Medical Association Legislative Competence Gst Levy Two Separate Persons Levy Tax Calcutta Club  medical  services  gst  levy  tax  association  members  goods  high  kerala  petitioner  act  supply  petition  indian

History of this topic

Income Tax | Whether There Was Proper Notice Or Not Is Disputed Question Of Fact, Can't Be Challenged Under Article 226: Kerala High Court
1 week ago

Income Tax | Whether There Was Proper Notice Or Not Is Disputed Question Of Fact, Can't Be Challenged Under Article 226: Kerala High Court

Live Law  

The Kerala High Court stated that the issue as to whether there was a proper notice or not is a disputed question of fact and cannot be challenged under Article 226 of the Constitution of India. “…….As rightly observed by the learned Single Judge, the question as to whether there was a proper notice or not is certainly a disputed …

Supreme Court Upholds Constitutionality Of GST Act Provisions On Arrest & Summons
2 weeks, 4 days ago

Supreme Court Upholds Constitutionality Of GST Act Provisions On Arrest & Summons

Live Law  

The Supreme Court has upheld the Constitutional validity of Sections 69 and 70 of the Goods and Services Tax Act, which provide for the power to arrest and the power to summon.The Constitutionality of these provisions were challenged on the ground that the Parliament lacked the legislative competence to enact them. The Supreme Court has upheld the Constitutional validity of …

GST Act | Notification Not Needed For Cross-Empowerment Of State Officials : Kerala High Court
2 months ago

GST Act | Notification Not Needed For Cross-Empowerment Of State Officials : Kerala High Court

Live Law  

In a significant judgment having a wide impact on several pending cases, the Kerala High Court on Wednesday ruled that separate notification is not necessary for the cross-empowerment of State officials under the Goods and Services Tax Act.A division bench comprising Justice Dr AK Jayasankaran Nambiar and Justice S Easwaran delivered this significant judgment while answering. In a significant judgment …

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court
2 months, 3 weeks ago

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court

Live Law  

While reiterating that it shall not interfere in matters requiring fact-finding and adjudication, which fall squarely within the statutory domain, the Calcutta High Court advised the manufacturer/ supplier to exhaust the statutory remedies provided under the CGST Act, 2017 including submitting a detailed response to the SCN. “The statutory framework under the CGST Act provides adequate mechanisms for addressing the …

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court
2 months, 3 weeks ago

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court

Live Law  

While reiterating that it shall not interfere in matters requiring fact-finding and adjudication, which fall squarely within the statutory domain, the Calcutta High Court advised the manufacturer/ supplier to exhaust the statutory remedies provided under the CGST Act, 2017 including submitting a detailed response to the SCN. “The statutory framework under the CGST Act provides adequate mechanisms for addressing the …

Regulatory Measures Under GST Laws Necessary To Prevent Tax Evasion, Not Violative Of Fundamental Right To Trade: Calcutta High Court
2 months, 3 weeks ago

Regulatory Measures Under GST Laws Necessary To Prevent Tax Evasion, Not Violative Of Fundamental Right To Trade: Calcutta High Court

Live Law  

The Calcutta High Court has held that regulatory measures under the Goods and Services Tax Act cannot be labeled as violative of an assessee's right to trade/ business under Article 19 of the Constitution. Justice Rajarshi Bharadwaj reasoned that such regulatory measures are “necessary to ensure compliance and prevent tax evasion”. Such discrepancies undermined the accuracy of the petitioner's declarations, …

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted
Trending News
3 months, 2 weeks ago

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted

Live Law  

The Allahabad High Court has directed the State Goods and Service Tax Authorities to not take action for any assessment year in which the Central Goods and Service Tax Authorities have already taken action. Petitioner approached the High Court under Article 226 of the Constitution of India against the actions taken by the State and Central GST Authorities for the …

GST | Separate Notification Needed For Cross-Empowerment Of State Officials? Kerala High Court Refers To Division Bench
3 months, 2 weeks ago

GST | Separate Notification Needed For Cross-Empowerment Of State Officials? Kerala High Court Refers To Division Bench

Live Law  

A single bench of the Kerala High Court has referred to the division bench the issue relating to the cross-empowerment of State officials under Section 6 of the Goods and Services Act.Justice P Gopinath passed the reference order in a writ petition filed by a company challenging a show-cause notice issued by the State authorities. A single bench of the …

Indirect Tax Weekly Round-Up: 21 To 27 July 2024
7 months, 2 weeks ago

Indirect Tax Weekly Round-Up: 21 To 27 July 2024

Live Law  

Supreme Court Customs Act | Owner Of Goods Liable To Pay Customs Duty Even After Confiscated Goods Are Redeemed Paying Fine : Supreme Court Case Title: M/S Navayuga Engineering Co. Ltd. Madras High Court Interest Can't Be Demanded When Entire Stamp Duty Paid During Pendency Of Appeal: Madras High Court Case Title: The Chief Revenue Controlling Authority Chennai Versus R.Muniyandi …

Kerala High Court Directs Selection Process To Establish GST Appellate Tribunal To Be Completed Within Four Months
7 months, 3 weeks ago

Kerala High Court Directs Selection Process To Establish GST Appellate Tribunal To Be Completed Within Four Months

Live Law  

The Kerala High Court recently directed for completion of the selection process for establishing the GST Appellate Tribunal. “In the light of the fact that the process has already been initiated to establish the GST Appellate Tribunal, we order that entire selection process shall be completed within a period of four months”, ordered the Division Bench comprising Acting Chief Justice …

GST dilemma: The burden of related party transactions
8 months, 3 weeks ago

GST dilemma: The burden of related party transactions

New Indian Express  

Introduction: The Goods and Services Tax marks a pivotal transformation in the landscape of taxation, fundamentally altering the way taxes are assessed and collected. Delving into its intricacies, particularly concerning Related Party Transactions, holds paramount importance for businesses endeavouring to navigate the realms of regulatory compliance and financial prudence effectively. GST implementation & Objectives: Introduced in India in July 2017, …

Kerala High Court Stays Single-Bench Order Which Held 'Malabar Parota' To Be Akin To 'Bread', Eligible To 5% GST
8 months, 3 weeks ago

Kerala High Court Stays Single-Bench Order Which Held 'Malabar Parota' To Be Akin To 'Bread', Eligible To 5% GST

Live Law  

A Division Bench of the Kerala High Court has stayed the order of the single bench which held that Malabar 'Parota' was akin to 'bread' and was exigible at the rate of 5% GST and not 18% GST. The bench comprising Justice A.Muhamed Mustaque and Justice S. Manu ordered thus: “There shall be a stay of operation of the impugned …

Time Limit To Avail ITC Is Till 30th November In Each Financial Year From Beginning Of GST Regime: Kerala High Court
9 months, 1 week ago

Time Limit To Avail ITC Is Till 30th November In Each Financial Year From Beginning Of GST Regime: Kerala High Court

Live Law  

The Kerala High Court has held that the time limit to avail ITC is November 30th in each financial year from the beginning of the GST regime.The bench of Justice Dinesh Kumar Singh has observed that prior to the amendment in Section 39 by the Finance Act 2022, the date for furnishing the return under Section 39 was September 30th. …

Bombay High Court Quashes Reassessment Notices Issued Merely On Basis Of Information Received From Directorate General Of GST
10 months ago

Bombay High Court Quashes Reassessment Notices Issued Merely On Basis Of Information Received From Directorate General Of GST

Live Law  

The Bombay High Court has quashed the reassessment notices issued merely on the basis of information received from the Directorate General of GST.The bench of Justice K. R. Shriram and Justice Neela Gokhale has observed that the AO is only referring to the information received from the Directorate General of GST. The Bombay High Court has quashed the reassessment notices …

Supreme Court Disposes Of Kerala Govt's Petition Filed Before HC Against NGT Order As Withdrawn, Gives Liberty To File Appeal
10 months ago

Supreme Court Disposes Of Kerala Govt's Petition Filed Before HC Against NGT Order As Withdrawn, Gives Liberty To File Appeal

Live Law  

The Supreme Court disposed of the writ petition filed before the Kerala High Court challenging an order of the National Green Tribunal after the same was upheld by the Supreme Court earlier. The order was passed after Senior Advocate R Basant, appearing for the State, informed the Court that the state was withdrawing the writ petition from the High Court. …

Rajasthan High Court Dismisses Petition Challenging GST Demand On Exhibition Services
10 months ago

Rajasthan High Court Dismisses Petition Challenging GST Demand On Exhibition Services

Live Law  

The Jaipur Bench of the Rajasthan High Court has dismissed the petition challenging the GST demand on exhibition services.The bench of Justice Pankaj Bhandari and Justice Shubha Mehta did not find any reason to entertain the writ petition as the services received outside India are already taxable at the hands of the receiver of services, who is a registered person …

Indirect Tax Cases Weekly Round-Up: 31 March To 6 April 2024
11 months, 1 week ago

Indirect Tax Cases Weekly Round-Up: 31 March To 6 April 2024

Live Law  

Delhi High Court Case Title: Jetibai Grandsons Services India Pvt Ltd Versus Union Of India & Ors. Case Title: Blackberry India Pvt Ltd -Earlier Known As Research In Motion India Pvt Ltd Versus The Commissioner CGST The Delhi High Court has held that the department cannot, after being unsuccessful before this Court on its own, declare the refund of the …

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024
1 year ago

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024

Live Law  

Delhi High Court Case Title: Apshara Garments Pvt. Bombay High Court Case Title: Shri Yogesh Rajendra Mehra Versus Principal Commissioner CGST & Central Excise Raigad The Bombay High Court has held that any deficiency in filing the appeal or application, like failure to file physical documents, cannot cause the appeal, which was registered on the online portal within the prescribed …

Kerala HC Seeks State's Response In Plea Challenging Constitutional Validity Of S.219AD(5) Of Panchayat Raj Act Enacted Through 2023 Ordinance
1 year, 1 month ago

Kerala HC Seeks State's Response In Plea Challenging Constitutional Validity Of S.219AD(5) Of Panchayat Raj Act Enacted Through 2023 Ordinance

Live Law  

A plea has been moved in the Kerala High Court challenging the constitutional validity of Section 219AD of the Kerala Panchayat Raj Act, 1994, which had been enacted by an Ordinance promulgated by the Governor on December 7, 2023. In this regard, Section 219AD of the statute prescribes that a user fee shall be remitted in order to avail the …

Assessee To Approach Tribunal On Failure Of GST Dept. To Follow CESTAT's Direction, Writ Petition Not Maintainable: Orissa High Court
1 year, 1 month ago

Assessee To Approach Tribunal On Failure Of GST Dept. To Follow CESTAT's Direction, Writ Petition Not Maintainable: Orissa High Court

Live Law  

The Orissa High Court has held that the writ petition is not maintainable as the assessee has to approach the tribunal on the failure of the GST department to follow the direction of the Customs, Excise, and Service Tax Appellate Tribunal.The bench of Acting Chief Justice Dr. B.R. The Orissa High Court has held that the writ petition is not …

Kerala guv gives assent to ordinance to amend GST law
1 year, 2 months ago

Kerala guv gives assent to ordinance to amend GST law

Hindustan Times  

Kerala governor Arif Mohammed Khan on Friday gave his assent to an ordinance amending the state Goods and Services Tax law with regard to gambling, people familiar with the matter said. Kerala governor Arif Mohammed Khan on Friday gave his assent to an ordinance to amend GST law. The amendment to the GST Act was later notified by the central …

Order Cancelling GST Registration Was Passed In Violation Of Principles Of Natural Justice: Delhi High Court
1 year, 2 months ago

Order Cancelling GST Registration Was Passed In Violation Of Principles Of Natural Justice: Delhi High Court

Live Law  

The Delhi High Court has held that the order cancelling the petitioner's GST registration was passed in violation of the principles of natural justice and is, thus, liable to be set aside.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that if the petitioner's GST registration is restored, the petitioner would be obliged to update its returns …

Online money gaming, gambling: Kerala Government proposes Ordinance for amending State GST Act
1 year, 3 months ago

Online money gaming, gambling: Kerala Government proposes Ordinance for amending State GST Act

The Hindu  

The Kerala Government will promulgate an Ordinance to amend the Kerala State Goods and Services Tax Act to bring in more clarity to the taxation provisions related to online money gaming and gambling. In September, the Union Finance Ministry had issued notifications for implementing 28% uniform GST on online money gaming, casinos and horse racing. The Union Government decision was …

Company Taking Calculated Business Risk Cannot Challenge Root Of Contract Merely Due To Change In Tax Laws: Calcutta HC Denies GST Refund
1 year, 3 months ago

Company Taking Calculated Business Risk Cannot Challenge Root Of Contract Merely Due To Change In Tax Laws: Calcutta HC Denies GST Refund

Live Law  

The Calcutta High Court has recently dismissed writ petitions by M/s Kayal Construction, which had been awarded tenders floated by the state government, on the condition that the petitioner would bear expenses for all the taxes/cess payable. Mere replacement of Sales Tax, Excise Duty, VAT and other similar taxes by the GST regime does not change such parameters in any …

GST | Circular Does Not Override Statutory Provisions: Allahabad High Court Quashes Demand Of Rs. 235 Crores Against Vivo Mobile
1 year, 5 months ago

GST | Circular Does Not Override Statutory Provisions: Allahabad High Court Quashes Demand Of Rs. 235 Crores Against Vivo Mobile

Live Law  

The Allahabad High Court has quashed demand of Rs. If the law were to be read otherwise, i.e., that the ITC claim may never arise unless the tax is first paid then, the second proviso to section 16 itself would be rendered otiose.” Further, placing reliance on Union of India v. Bharti Airtel Ltd. and Others, wherein the Supreme Court …

Difficulties Faced On Initial Phase Of GST Implementation, Kerala High Court Sets Aside Disallowance Of ITC
1 year, 5 months ago

Difficulties Faced On Initial Phase Of GST Implementation, Kerala High Court Sets Aside Disallowance Of ITC

Live Law  

The Kerala High Court recently addressed the difficulties faced by small scale dealers during the initial phases of GST implementation in understanding the provisions of GST Act. Justice Dinesh Kumar Singh set aside the orders of the assessing authority disallowing the input tax credit claims of the petitioners and observed thus, “The period involved is 2017-18 when the GST regime …

GST Registration Cancellation: Superintendent Of Central Tax To Take Independent Decision Without Influenced By Direction Of DGGI: Kerala High Court
1 year, 5 months ago

GST Registration Cancellation: Superintendent Of Central Tax To Take Independent Decision Without Influenced By Direction Of DGGI: Kerala High Court

Live Law  

The Kerala High Court has held that the Superintendent of Central Tax should take an independent decision without being influenced by the direction of the DGGI, Kochi Zonal Unit.The bench of Justice Dinesh Kumar Singh has observed that the DGGI, Kochi Zonal Unit, has already taken the decision to cancel the GST registration of the petitioner. The Kerala High Court …

An incomplete reform: on six years of the Goods and Services Tax
1 year, 8 months ago

An incomplete reform: on six years of the Goods and Services Tax

The Hindu  

India’s tryst with the Goods and Services Tax, launched at a special midnight Parliament session with unusual fanfare, completed six years this month. Marking the occasion, Finance Minister Nirmala Sitharaman emphasised that the GST has moved the country towards a unified market from a situation where each State mandated different indirect tax structures and procedures, while inter-State borders were marked …

Karnataka High Court Permitted Superintendent of Central Tax To Pass Orders For Revoking Cancellation Of GST Registration On Filing Returns
1 year, 11 months ago

Karnataka High Court Permitted Superintendent of Central Tax To Pass Orders For Revoking Cancellation Of GST Registration On Filing Returns

Live Law  

The Karnataka High Court has permitted the Superintendent of Central Tax to pass suitable orders for revocation of the cancellation of the GST registration, if the petitioner/assessee files returns.The single bench of Justice B. M. Shyam Prasad has observed that the cancellation of GST registration was without due opportunity and was arbitrary.The petitioner submitted that the respondent. The Karnataka High …

Constitute GST Tribunal To Reduce Needless Litigations In The Form Of Filing Writ Petitions: Bombay High Court Advises CBIC
2 years ago

Constitute GST Tribunal To Reduce Needless Litigations In The Form Of Filing Writ Petitions: Bombay High Court Advises CBIC

Live Law  

The Bombay High Court has advised the Central Board of Indirect Taxes to construct GST tribunals to reduce needless litigation in the form of filing writ petitions. "It would be advisable, to avoid further complications, that the Board issues instructions to incorporate Clause 4.2 of the Circular dated 18 March 2020 in each order which is appealable to the Appellate …

100 Important High Court Judgments of GST in 2022
2 years, 2 months ago

100 Important High Court Judgments of GST in 2022

Live Law  

Allahabad High Court: Allahabad High Court Stays GST Demand On Payment Of Royalty To Conduct Mining Activity Case Title: M/s Jitendra Singh versus Union of India The Allahabad High Court bench of Justice Saumitra Dayal Singh has stayed the GST demand on payment of royalty to conduct mining activity. Show Cause Notice Cancelling GST Registration Must Disclose Reason: Allahabad High …

Supreme Court Quarterly Digest on Tax [July - September, 2022]
2 years, 4 months ago

Supreme Court Quarterly Digest on Tax [July - September, 2022]

Live Law  

Arbitration and Conciliation Act, 1996 - Relief related to tax concessions are not arbitrable. Commissioner of Service Tax New Delhi v. Quick Heal Technologies Ltd, 2022 LiveLaw 660 Finance Act 1994; Section 65B - Definition of "service" - does not include activities listed as "deemed" sale under Article 366 of Constitution Commissioner of Service Tax New Delhi v. Quick Heal …

Rajasthan High Court Dismisses Writ Petitions Challenging Levy Of GST On Royalty
2 years, 5 months ago

Rajasthan High Court Dismisses Writ Petitions Challenging Levy Of GST On Royalty

Live Law  

The Rajasthan High Court has dismissed a batch of writ petitions challenging the levy of GST on reverse charge basis on royalty of mining extraction. Noting that the Coordinate Benches of the Rajasthan High Court, in several cases, have dismissed the writ petitions challenging the levy of GST on royalty, the Division Bench of Acting Chief Justice Manindra Mohan Shrivastava …

GST Registration Cancellation: Madras High Court Directs Changes In Architecture Of GST Portal
2 years, 5 months ago

GST Registration Cancellation: Madras High Court Directs Changes In Architecture Of GST Portal

Live Law  

The Madras High Court has directed the GST department to take suitable steps by instructing GST Network, New Delhi to make suitable charges in the architecture of the GST Web Portal to allow the petitioners to file their returns and pay the tax/penalty/fine.The single bench of Justice Anitha Sumanth has noted that payment of tax, interest, fine/fee, etc. The Madras …

Tax Cases Weekly Round-Up: 4 September To 10 September, 2022
2 years, 6 months ago

Tax Cases Weekly Round-Up: 4 September To 10 September, 2022

Live Law  

Bombay High Court Case Title – SAT Industries Limited v. Union of India & Anr. Madras High Court Case Title: India Yamaha Motor Private Limited Versus The Assistant Commissioner Citation: 2022 LiveLaw 384 The Madras High Court has ruled that interest on late GST remittances is levied even if credit in electronic cash or credit ledgers is available. Versus The …

Tax Cases Weekly Round-Up: 28 August To 3 September, 2022
2 years, 6 months ago

Tax Cases Weekly Round-Up: 28 August To 3 September, 2022

Live Law  

Delhi High Court Case Title: Rithala Education Society Versus Union Of India Citation: 2022 LiveLaw 816 The Delhi High Court held that the significance of issuing a show cause notice prior to issuing a re-assessment notice has been lost because the order under Section 148A of the Income Tax Act was made without taking into account the detailed reply filed …

No Legislative Competence To Amend KVAT Act After Introduction Of GST Act: Kerala High Court
2 years, 6 months ago

No Legislative Competence To Amend KVAT Act After Introduction Of GST Act: Kerala High Court

Live Law  

The Kerala High Court has held that legislative competence to amend the Kerala Value Added Tax Act after the introduction of the GST Act is impermissible. The issue raised was whether the amendment made by the Finance Act, 2018 to the KVAT Act by which a one-year extension was given for initiating assessment w.e.f from 01.04.2018 has legislative competence. Yet …

Tax Cases Monthly Round-Up: July 2022
2 years, 7 months ago

Tax Cases Monthly Round-Up: July 2022

Live Law  

Indirect Tax Supreme Court Case Title: Commissioner of Customs And Central Excise, Amritsar v. M/s. Madras High Court Case Title: M/s.Anantham Retail Private Limited Versus State Tax Officer Citation: 2022 LiveLaw 283 While quashing the assessment order, the Madras High Court held that a demand for GST, interest, and penalty on Form DRC-01A cannot be made without the issuance of …

Supreme Court To Hear Plea Challenging GST On Disability Equipments
2 years, 7 months ago

Supreme Court To Hear Plea Challenging GST On Disability Equipments

Live Law  

A writ petition filed challenging the levy of the Goods and Services Tax on disability equipments was mentioned before the Supreme Court on Friday.The writ petition Nipun Malhotra versus Union of India was filed in 2017. Advocate Jai Anant Dehadrai mentioned before a bench led by Justice DY Chandrachud that in 2020, the Court had granted the petitioner liberty to …

Levy Of GST On Mining Royalty: Rajasthan High Court Grants Interim Protection To Petitioners
2 years, 8 months ago

Levy Of GST On Mining Royalty: Rajasthan High Court Grants Interim Protection To Petitioners

Live Law  

The Rajasthan High Court has granted stay on recovery of GST on royalty paid by the Petitioners on mining activity.The order comes in a bunch of writ petitions filed primarily involving the issue of permissibility of raising demand of GST on royalty. The Rajasthan High Court has granted stay on recovery of GST on royalty paid by the Petitioners on …

Kerala GST Dept. Invites Application From Traders To Avail Benefits Of Amnesty Scheme
2 years, 9 months ago

Kerala GST Dept. Invites Application From Traders To Avail Benefits Of Amnesty Scheme

Live Law  

The Kerala GST Department announced an amnesty scheme in 2022 to pay unpaid tax debts from before the implementation of GST. The policy would apply to outstanding amounts owed under different statutes, including the Kerala Value Added Tax Act, the Central Sales Tax Act, the Tax on Luxuries Act, the Kerala Surcharges Act, the Kerala Agriculture Income Tax Act, and …

'No Legitimate Expectation': Kerala High Court Dismisses Private Bus Operators' Plea For Extension Of Tax Exemption Granted During Covid-19
2 years, 9 months ago

'No Legitimate Expectation': Kerala High Court Dismisses Private Bus Operators' Plea For Extension Of Tax Exemption Granted During Covid-19

Live Law  

The Kerala High Court on Wednesday dismissed a batch of petitions moved by private bus operators seeking an extension of the tax exemption granted to them owing to the Covid-19 pandemic in 2020-2021. "Since exemption from payment of tax was granted for reasonable periods, it cannot be said that despite the restrictions and regulations brought in due to Covid-19 pandemic, …

No Conflict Between Power To Levy GST And Power Of Municipal Corporation To Levy Advertisement Fee Or Advertisement Tax: Karnataka High Court
2 years, 10 months ago

No Conflict Between Power To Levy GST And Power Of Municipal Corporation To Levy Advertisement Fee Or Advertisement Tax: Karnataka High Court

Live Law  

The Karnataka High Court bench of Justice Suraj Govindraj held that there is no conflict between the power to levy GST under the GST Act and the power of a municipal corporation to levy an The petitioner, Hubballi Dharwad Advertisers Association, is a registered association of advertising agencies who are in the business of advertising on the The petitioners claim …

Kerala High Court Directs GST Dept. To Facilitate Revision Of Form GST TRAN-1 By Making Necessary Arrangements On The Portal
2 years, 10 months ago

Kerala High Court Directs GST Dept. To Facilitate Revision Of Form GST TRAN-1 By Making Necessary Arrangements On The Portal

Live Law  

The Kerala High Court bench of Justice Bechu Kurian Thomas has directed the GST department to facilitate the revising of Form GST TRAN-1 and filing of Form GST TRAN-2 by making necessary arrangements on the web portal. After the introduction of GST, the petitioner submitted a declaration on form GST TRAN-1 declaring the details of the credit to be claimed …

Municipal Corporations Can Levy Advertisement Fee/ Tax Under KMC Act, No Conflict With Levy Of GST: Karnataka High Court
2 years, 10 months ago

Municipal Corporations Can Levy Advertisement Fee/ Tax Under KMC Act, No Conflict With Levy Of GST: Karnataka High Court

Live Law  

The Karnataka High Court has declared that there is no conflict between the power to levy GST under GST Act and power of Municipal Corporation to levy A single judge bench of Justice Suraj Govindaraj gave the declaration while rejecting a petition filed by Hubballi Dharwad Advertisers Association and others, which had challenged the demand notice dated 13.06.2018 issued by …

Levy Of GST On Mining Royalty And Allied Charges: Jharkhand High Court Grants Interim Protection
2 years, 10 months ago

Levy Of GST On Mining Royalty And Allied Charges: Jharkhand High Court Grants Interim Protection

Live Law  

The Jharkhand High Court bench of Justice Aparesh Kumar Singh and Justice Deepak Roshan has granted interim protection on the levy of GST on mining royalty and allied charges. More than 10 writ petitions were filed challenging the show cause notices issued by the department directing them to furnish data relating to the payment of royalty against licencing services for …

Weekly Round-Up Of Tax Cases : April 3 To April 10, 2022
2 years, 11 months ago

Weekly Round-Up Of Tax Cases : April 3 To April 10, 2022

Live Law  

High Courts Delhi High Court Case Title: American Express India Private Limited Versus ACIT Citation: 2022 LiveLaw 289 The Delhi High Court bench of Justice Manmohan and Justice Dinesh Kumar Sharma has directed the income tax department to decide on the rectification application filed by American Express and grant a refund, if any, along with the interest. Case Title: CIT …

'Violation Of Principles Of Natural Justice': Calcutta High Court Orders Restoration Of GST Registration Within 7 Days
3 years ago

'Violation Of Principles Of Natural Justice': Calcutta High Court Orders Restoration Of GST Registration Within 7 Days

Live Law  

The Calcutta High Court on Tuesday ordered for the restoration of the appellant's certificate of registration under the provisions of both West Bengal Goods & Service Tax Act and Central Goods & Service Tax Act within one week after noting that the order for cancellation of registration is in violation of principles of natural justice. A Bench comprising Justice T. …

Plea In Madras High Court Challenges S.108 Of Finance Act 2021 Which Levies GST On Members' Club, Notice Issued
3 years ago

Plea In Madras High Court Challenges S.108 Of Finance Act 2021 Which Levies GST On Members' Club, Notice Issued

Live Law  

The Madras High Court today issued notice on a plea filed by Ootacamund Club through its Secretary, challenging the vires of Section 108 of the Finance Act, 2021, insofar as it purports to levy Goods and Service Tax on a members' club in an incorporated form by insertion of Section 7 in the CGST Act.When the matter came up before …

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