Government constitutes State Benches of GST Appellate Tribunal with effect from 14-9-2023
On 14-9-2023, the Central Government, on recommendations of the Goods and Services Tax (‘GST’) Council, constitutes the State Benches of the Goods
GST
Know Thy Judge| Justice Alok Aradhe: 6th Chief Justice of Telangana High Court
Justice Alok Aradhe was sworn in as Chief Justice of Telangana High Court on 23-07-2023 by the Governor Tamilisai Soundararajan. He succeeded Justice Ujjal Bhuyan who has been elevated as a Judge in the Supreme Court of India. Justice Aradhe has formerly served as Judge in Karnataka, Jammu and Kashmir and Madhya Pradesh High Courts.
Fixed Establishment: The Indirect Tax Avatar
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 60
Landlord cannot refuse to take over possession of suit property upon determination of lease on pretext of damage to the property; Patiala House Court reiterates
The landlord was offered the possession of the suit property which was refused by him on the pretext of damage to the suit property, whereas no evidence has been adduced by him about damage to the suit property except his bald statements.
Whether online/ digital rummy played on Gameskraft is taxable under GST Act? Karnataka HC answers
The High Court quashed the GST notice of Rs 21,000 crores issued to Gameskraft holding it to be arbitrary and did a detailed analysis of various nuances of ‘game of chance’ and ‘game of skill’.
Karnataka HC quashes GST Intimation Notice to the tune of Rs 21,000 crores against Gameskraft
The matter which was going on since 2021 had the entire online gaming industry waiting with bated breath for the High Court's verdict.
Delhi High Court upholds constitutional validity of Centre notifications imposing GST on auto, buses booked through Uber
In Aashirward Films v. Union of India, (2007) 6 SCC 624, Supreme Court laid down that a taxing statute for the reasons of functional expediency and even otherwise, can pick and choose to tax some; so long as the classification is reasonable.
One time premium received on allotment of completed building to attract 18% GST: Gujarat AAR
The Gujarat AAR said that the lease deed nowhere suggests that the consideration received by the applicant is related to construction of complex, building, civil structure or a part thereof. Thus, the question of this transaction falling within the ambit of Sl. No. 5(b), Schedule II, does not arise.
Supreme Court deprecates condition of deposit for bail in offences u/s 132 GST Act
The Supreme Court said that onerous condition requiring deposit of Rs. 2 crores cannot be imposed for bail.
Supply of goods to overseas customer is treated neither as ‘supply of goods’ nor as ‘supply of services’: Karnataka AAR
Karnataka AAR said that there were two transactions involving the applicant. The first transaction is of supply of goods by the manufacturer to the applicant and the second transaction is of supply of the same goods by the applicant to an overseas customer.
18 percent GST rate applicable on sale of independent running business divisions: Karnataka AAR
Karnataka AAR said that transfer of ‘staffing business’, in sale of independent running business division, amounts to “supply of services” and not “supply of goods” under Sections 2(52) and 2(102) of CGST Act.
Gujarat AAR| 28 percent GST rate is applicable on PVC floor mats used in Four-wheel Motor Vehicles
The Gujarat AAR ruled that the PVC foot mats used in cars are classified under CTH 8708 and attract 28 percent GST
Supreme Court grants anticipatory bail to accused without imposing any condition of deposit of revenue loss
Supreme Court said that there is no reason to deviate from the view taken in the previous decisions of this Court, thus granted anticipatory bail to the accused without imposing any condition as suggested by Additional Solicitor General
Calcutta High Court dismisses change in classification of Tariff heading to avail lower rate of Tariff under GST regime
Calcutta High Court upheld AAAR’s order and held that Polypropylene Leno Bags made from Plastic Granules cannot be treated as Textile Articles.
Madras High Court examines the scope and ambit of S. 174 of CGST Act in context of Notifications issued under the repealed tax regime
The practice and procedure, both pre and post GST are consistent and involve participation of the officer of the DGGI in issuance of show cause notices.
KAAR| Input Tax Credit can be claimed on trade of fresh and semi processed meat products and packed cold cuts spices and masala powder
KAAR ruled that input tax credit must be availed in terms of Section 16, 17 of Central Goods and Services Tax Act, 2017 read with Rule 42 of CGST Rules, 2017.
Carbonated Fruit Beverages and GST- Has the Fizz Settled?
by Neethu James†, Teesta Banerjee†† and Sandhya Varadharajan†††
Cite as: 2023 SCC OnLine Blog Exp 14
KAAR | Reverse Charge Mechanism not applicable on reimbursement of expenses on actuals to a whole-time director of the company
KAAR ruled that reimbursement of expenses at actual cost which are incurred by the employee on behalf of the company is not liable to tax and reverse charge mechanism is not applicable on reimbursement of expenses on actuals to a whole-time director of the company who is also an employee of the company.
Supreme Court grants bail to accused of transporting illegal ‘raw unmanufactured Tobacco’
The petitioner had undergone incarceration for more than 4 months and completion of trial would take some time, thus, the Court enlarged him on bail
Providing medical education and health care services through a hospital amount to business; Maharashtra Appellate Authority for Advance Ruling upholds
The service of medical education falls under the category of “educational institution” as defined under the GST law, and accordingly, it was held that the medical education services provided by the appellant to the students will attract nil rate of GST. Further, as the appellant’s hospital is engaged in providing diagnosis and treatment of the patients, hence, their services can be termed as “health care services”, and accordingly held that the said services will be exempt from the payment of GST.