GST Archives

Legislation Updates Statutes/Bills/Ordinances

Commissioner empowered to call for furnishing any information under Delhi GST Act, 2017 vide Delhi GST (Amendment) Act, 2021

The Department of Law, Justice and Legislative Affairs has passed the Delhi Goods and Services Tax (Amendment) Act, 2021 to amend the

Experts Corner Tarun Jain (Tax Practitioner)

Balancing Taxpayer Rights while protecting Interests of Revenue: A case comment on Supreme Court decision clarifying provisional attachment mechanism under GST Laws

by Tarun Jain†

Cite as: 2021 SCC OnLine Blog Exp 61

Case Briefs High Courts

Del HC | Ambiguity in contractually stipulated obligations favours whom? Court discusses while refusing interference in arbitral award

Delhi High Court: Sanjeev Narula, J., refused to interfere in the interim arbitral award whereby the sole arbitrator had allowed certain claims of

Case Briefs High Courts

Ker HC | GST on petrol and diesel; HC seeks Centre’s take on inclusion of petrol and diesel under the GST regime

Kerala High Court: The Division Bench comprising of S. Manikumar, CJ., and Shaji P. Chaly, J., asked the Union government if petrol

Case Briefs High Courts

Bom HC | Export of service isn’t a “local supply”, cannot be taxed as one; HC delivers polarizing verdict on Constitutionality of S. 13(8) (b) of IGST Act

Bombay High Court: The Division Bench of Ujjal Bhuyan and Abhay Ahuja, JJ., gave a splitting verdict on the constitutionality of Sections

Op Eds OP. ED.

Transitional Provisions in Commercial Legislations: An Analysis

by Priyal Parikh*

Op Eds OP. ED.

Provisional Attachment under the Goods and Services Tax Act – Laws on Paper Versus Law in Practice

by Salona Mittal*

Case Briefs High Courts

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

Case Briefs High Courts

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

Case Briefs Tribunals/Commissions/Regulatory Bodies

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

Cabinet Decisions Legislation Updates

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

Advance Rulings Case Briefs

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

Case Briefs Tribunals/Commissions/Regulatory Bodies

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

Case Briefs Supreme Court

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

Case Briefs Supreme Court

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

Advance Rulings Case Briefs

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

Legislation Updates Notifications

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)

Case Briefs High Courts

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

Advance Rulings Case Briefs

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

Advance Rulings Case Briefs

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