GST Weekly Flashback for the period 24 To 30 November 2024.
Delhi High Court
Activities Undertaken By Charitable Institution Prima Facie Not Covered Within ‘Supply’ Under CGST Act: Delhi High Court
Case Title: Aroh Foundation Versus Additional Commissioner, Adjudication Directorate General Of GST Intelligence, DGGSTI
The Delhi High Court has held that the activities undertaken by charitable institutions prima facie not covered within ‘supply’ under CGST Act.
Bombay High Court
Section 65 of the SGST Act Applicable For Conducting Audit Of Financial Year When A Person Was Registered: Bombay High Court
Case Title: LJ- Victoria Properties Private Limited Versus UOI
The Bombay High Court has held that Section 65 of the SGST Act would be applicable for conducting the audit of a financial year when a person was registered, although, on the date of ordering the audit, such a person ceases to be registered voluntarily.
SVLDR Scheme’s Benefit Can’t Be Denied Merely For Mentioning Higher Figure In application By Way Of Abundant Caution: Bombay High Court
Case Title: Kuber Health Food And Allied Services Pvt. Ltd Versus UOI
The Bombay High court has held that the benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR Scheme) cannot be denied merely for mentioning higher figures in application by way of abundant caution.
Writ petition Challenging GST SCN Is Not Maintainable Unless Demonstrates Violation Of Jurisdiction, Fundamental Rights, Or Natural Justice: Bombay High Court
Case Title: Apollo Tyres Limited Versus Union of India
The Bombay High Court has held that the writ petition challenging SCN under tax law is not maintainable unless it demonstrates a clear violation of jurisdiction, fundamental rights, or natural justice.
Madras High Court
Madras High Court Upholds Pre-Deposit Made Through Electronic Credit Ledger By Ford India
Case Title: M/s.Ford India Private Limited Versus The Office of the Joint Commissioner (ST)
The Madras High Court has upheld the pre-deposit made through electronic credit ledger by Ford India.
BREAKING | ITC Permissible When GST Returns Filed On Or Before 30th November 2021 For FY 2017-18 to 2020-21; Madras High Court Quashes Dept’s Order Reversing ITC
Case Title: Sri Ganapathi Pandi Industries Versus The Assistant Commissioner (State Tax) (FAC)
The Madras High Court while citing the Finance Act, 2024 held that the Input Tax Credit (ITC) is permissible when GST returns are filed on or before 30th November 2021 for FY 2017-18 to 2020-21.
Limitation Period For Challenging GST Assessment Order Starts Ticking From The Date Of Rectification Application Rejection: Madras High Court
Case Title: M/s.SPK and Co Versus The State Tax Officer
The Madras High Court has held that the limitation period for challenging GST assessment order starts ticking from the date of rectification application rejection.
Patna High Court
Patna High Court Upholds Notification For Extension For Issuance Of SCN U/s 73 of GST Act
Case Title: M/s Barhonia Engicon Private Limited Versus State of Bihar
The Patna High Court has upheld the notification for extension for issuance of Show Cause Notice (SCN) under section 73 of GST Act. However, the assessment orders were quashed citing the lack of notice of personal hearing.
Kerala High Court
This Ruling By Kerala High Court Opens Door For Revisiting Denied GST ITC Claims
Case Title: Lloyd Insulations India Limited Versus State Tax Officer
The Kerala High Court in the case of Lloyd Insulations India Limited Versus State Tax Officer has opened the door for revisiting denied GST ITC claims.
Proceedings U/S 73 Can’t Be Initiated For Splitting IGST Amount Towards CGST And SGST Through GSTR 3B; Kerala High Court
Case Title: Rejimon Padickapparambil Alex Versus Union Of India
The Kerala High Court has held that proceedings under section 73 cannot be initiated for splitting Integrated Goods & Service Tax (IGST) amount towards Central Goods & Service Tax (CGST) and State Goods & Service Tax (SGST) through GSTR 3B.
