Transitional Provisions in Commercial Legislations: An Analysis
by Priyal Parikh*
GST
MP HC | Premises sealed under the provisions of GST Act upheld; Court dismisses petition
Madhya Pradesh High Court: The Division Bench of Prakash Shrivastava and Vandana Kasrekar, JJ., dismissed a petition which was filed challenging a
Del HC | “Ss. 69 and 132 of CGST Act prima facie valid; Power to arrest and prosecute is prima facie ancillary to power to levy and collect GST”: Read HC’s detailed analysis
Delhi High Court: The Division Bench of Manmohan and Sanjeev Narula, JJ., upheld the validity of Sections 132 and 69 of the
Do Law Journals sold in electronic form in DVDs/CDs come under category of E-books? Read AAR’s ruling on the question of GST exigibility on “Law Weekly”
Tamil Nadu Authority for Advance Ruling (TN AAR): The Coram of Manasa Gangotri Kata, Additional Commissioner and Thiru Kurinji Selvaan V.S., Joint
Government approves Central Sector Scheme for Industrial Development of Jammu & Kashmir
The Cabinet Committee on Economic Affairs considered and approved the proposal of Department for Promotion of Industry and Internal Trade for Central
Kar AAR | Whether Input Tax Credit can be availed on distribution of promotional product done for marketing and brand promotion? Read AAR ruling in the matter of Jockey & Speedo
Authority for Advance Ruling, GST: A Division Bench of Dr Ravi Prasad M.P. (Additional Commissioner of Commercial Taxes) and MashhoodUr Rehman Farooqui (Joint
WB AAR | Whether composite supply of crushed food grains to State Government shall be exempted from GST? Ambit of GST in regard to Govt. functions for public welfare [Explained]
West Bengal Authority for Advance Ruling, Goods and Services Tax: The Bench of Susmita Bhattacharya (Joint Commissioner, CGST & CX) and Parthasarathi Dey
GST on lotteries| Prize money not to be excluded for computing the taxable value of supply, holds SC
Supreme Court: The 3-judge bench of Ashok Bhushan*, R. Subhash Reddy and MR Shah, JJ has held that while determining the taxable
Supreme Court upholds constitutionality of imposition of GST on lotteries, betting and gambling
Supreme Court: The 3-judge bench of Ashok Bhushan, R. Subhash Reddy and MR Shah, JJ has upheld the constitutionality of imposition of
HP AAR | Can ITC be availed on GST paid for hiring vehicles for employee transportation? AAR considers
Himachal Pradesh, Authority for Advance Rulings: The Division Bench of Rakesh Sharma, Additional Commissioner of State Taxes and Excise, Member (State Tax) and
Extension of due dates for Annual Return and Reconciliation Statement for 2018-19
The Government has been receiving a number of representations regarding the need to extend due date for filing Annual Return (FORM GSTR-9)
Madras HC | “Officials getting salaries in first week every month not conscious to cost of adjudicatory delays”: HC while directing provisional release of confiscated goods
Madras High Court: G.R. Swaminathan, J., directed the confiscated goods to be released on a provisional basis noting the delay on the part
Punjab AAR | Will there be GST exemption to ‘parking lot services’ established at Market Committee? AAR examines
Punjab Authority for Advance Ruling: Navdeep Bhinder (Member, SGST) and Parul Garg (Member, CGST) addressed the following issue: Whether the parking lot services
MP AAR | Can ‘Fried Fryums’ be equated with ‘Papad’? Authority determines correct classification
Authority for Advance Ruling, Madhya Pradesh (AAR): A Division Bench of Virendra Kumar Jain Choubey and Manoj Kumar, Members, examined the classification
WB AAR | Will GST be applicable for assignment of leasehold right on land? GST applicability discussed
West Bengal Authority for Advance Ruling, GST (WB AAR): A Division Bench of Susmita Bhattacharya and Parthasarathi Dey (Members) while addressing the
WB AAR | Will an e-rickshaw without battery packs attract 28% GST? Advance Authority explains
West Bengal Authority for Advance Ruling, GST (WB AAR): A Division Bench of Susmita Bhattacharya, Joint Commissioner, CGST & CX and Parthasarathi
Interest on delayed payment of GST: CBIC
The Central Board of Indirect Taxes & Customs (CBIC) today clarified that the Notification No. 63/2020-Central Tax dated 25th August 2020 relating to
Ker HC | Power of detention under S. 129, GST Act to be exercised only on contravention of statute, not simply because tax payment details absent in relevant documents
Kerala High Court: A.K. Jayasankaran Nambiar, J. allowed the writ petition and quashed the series of detention notices issued against the petitioner.
Ori HC | “Enormity of devious activities touch raw nerve of economic system and strike at the root of proper & effective functioning of GST regime”
Orissa High Court: S.K. Paigrahi, J., while addressing a matter, observed that, One cannot lose sight of the fact that GST regime is