Whether liquidated damages recoverable qualify as a ‘supply’ under the GST law, thereby attracting the levy of GST?
GST law levy of GST Case Title Achampet Solar Private Limited Court Telangana AAAR Honorable Judges Member Neetu Prasad and Member B.V Siva Naga Kumari Citation 2022 (10) GSTPanacea 393 HC Telangana AAAR.COM/04/2022 ORDER-IN-APPEAL NO. AAAR/10/2022 Judgement Date 19-October-2022 Council for Petitioner Mr Paresh Sheth Council for Respondent Not applicable In favour of Assessee Section […]
Can the service involved is construction of immovable property with transfer of property in goods be called as work contract & not eligible to take credit of tax paid on inward supply of works contract service?
construction contract & not eligible Case Title Shri Satya Dev Bommireddy vs Appellate Authority. Court Telangana High Court Honorable Judges Justice Neetu Prasad & Justice B.V.Siva Naga Kumari Citation 2022 (4) GSTPanacea 380 HC Telangana AAAR/03/2022,AAAR.COM/08/2022 Judgement Date 28-April-2022 Council for Petitioner Kailash Nath P S S Council for Respondent NA Section Section 17(5)(c),17(5)(d),16(1),2(119),104(1) In […]
Can refund be kept on hold when certain investigations are going on?
certain investigations are going on Case Title R.K. Copper and Alloy LLP vs Union of India and Others Court Bombay High Court Honorable Judges Justice R.D.Dhanuka & Justice S.M.Modak Citation 2022 (1) GSTPanacea 260 HC Bombay WP(L) 30843 of 2021 Judgement Date 28-January-2022 Council for Petitioner Bharat Raichandani Rishabh Jain Council for Respondent Neeta Masurkar […]
Cancellation of GST registration on non filing of return up-to 6 months suo -moto
Case Title Nithya Constructions Vs Union of India and ors Court Telangana High Court Honorable Judges Justice.Ujjal Bhuyan Citation 2022 (7) GSTPanacea 259 HC Telangana WPA 27449 of 2022 Judgement Date 06-July-2022 Council for Petitioner Raja Rao Algunoori Council for UOI B Mukharjee Council for State Favour Assessee Section 107 and 109 along with […]
Can refund be claimed on accumulate credit where inputs and output goods are same but the output supplies are made under a concessional notification due to which the rate of tax on output supplies is less than the rate of tax on inputs?
Case Title Synergy Measurement Technologies Pvt Ltd vs Union of India Court Telangana High Court Honorable Judges Justice Ujjal Bhuyan & Justice Surepalli Nanda Citation 2022 (7) GSTPanacea 215 HC Telangana W.P.No 24508 of 2022 Judgement Date 20-July-2022 Council for Petitioner M.V.J.K.Kumar Council for Respondent L.Venkateswar The Telangana High Court bench of Justice Ujjal Bhuyan […]
Can bonafide credit on inputs be deprived due to technical glitches on GSTN portal to registered taxpayers?
Can bonafide credit Case Title M/s PKL Ltd. Vs Union of India & Ors Court Telangana High Court Honorable Judges Justice Ujjal Bhuyan and Justice C.V. Bhaskar Reddy Citation 2022 (8) GSTPanacea 163 HC Telangana W.P.Nos 15082, 15973, 17171 of 2018 W.P.Nos 1622, 1638, 8772, 11515, 13882, 20325 of 2019 W.P.Nos 3810, 6552, 11063, 14791 […]
It is only a mere presumption that tax has been evaded if at the time of verification some documents are missing with E-way bill
Case Title M/s Vijay Steels, Hyderabad Vs Deputy Commercial Tax Officer, Mehbubnagar, Telangna Court Telangna High Court Honorable Judges Justice M. S Ramchandra Rao Citation 2021 (4) GSTPanacea 20 HC Telengana W.P.A. 2869 of 2021 Judgement Date 28-April-2021 Council for Petitioner Vijay Steels Council for UOI Council for State Deputy Commerical Tax Officer, Telangna The […]
Place of Supply in case of services in India
Case Title Mr. Mamila Ashwini Reddy of ANI Technologies Pvt. Ltd. Vs. GP for Finance Planning TG Court Telangana High Court Honorable Judges Justice Ujjal Bhuyan and Justice Surepalli Nanda Citation 2022 (6) GSTPanacea 113 HC TelenganaCWP 25526 of 2022 Judgement Date 16-June-2022 Council for Petitioner Mr. Tushar Jarwal Council for UOI Council for […]
Can penalty u/s 129(3) be levied on goods dispatched under an E-way bill having lapsed validity period, due to reasons beyond control of assessee?
Case Title Private Ltd Company Vs Asst. Commissioner of GST, Hyderabad, Telangana Court Telangana High Court Honorable Judges Justice M.S. Ramachandra Rao and Justice T.Vinod Kumar Citation 2021 (6) GSTPanacea 16 HC Telangana W.P.A. 9688 of 2020 Judgement Date 02-June-2021 Council for Petitioner Not Available Council for Respondent Not Available Penalty levied on goods – […]
Un-authenticated summon/Arrest and harassment by GST officials
Case Title TMT Steel Industries P Ltd vs Director General of GST Intelligence, New Delhi Court Telangana High Court Honorable Judges Justice Ujjwal Bhuyan and Justice A. Venkateshwara Reddy Citation 2022 (3) GSTPanacea 100 HC Telangana W.P.A. 11492 of 2022 Judgement Date 4-March-2022 Council for Petitioner Mr. D Prakash Reddy Mr. Naveen Kumar Council for […]