Case Title: M/S A O Smith India Water Products Pvt. Ltd Versus State Of Karnataka
The Karnataka High Court has held that the activity of holding of shares of subsidiary companies by the holding company cannot be treated as a supply and cannot be taxed under Goods and Service Tax (GST).
The bench of Justice S.R.Krishna Kumar has observed that securities are considered neither goods nor services in terms of definition of ‘goods’ under section 2(52) of CGST Act and the definition of ‘services’ under section 2(102). The term ‘securities’ include ‘shares’ as per definition of securities under clause (h) of section 2 of Securities Contracts (Regulation) Act, 1956. It implies that the securities held by the holding company in the subsidiary company are neither goods nor services.
Patna High Court
Case Title: South Bihar Power Distribution Company Ltd. Versus UOI
The Patna High Court while disposing of the writ petition held that the issue whether exemption granted to transmission/distribution of electricity would take in ancillary services offered to its consumers is pending consideration before the Supreme Court.
Rajasthan High Court
Case Title: Anil Kumar Versus UOI
The Rajasthan High Court, Jaipur Bench has dismissed the second bail application filed by a person accused of availing fake input tax credit (ITC) under GST Act by issuing the counterfeit bills.
Telangana High Court
Citation: WRIT PETITION No.17400 of 2024
The Telangana High Court stated that every file has nexus with somebody’s ‘life’ or ‘liberty’, GST registration can’t be canceled without reason.
Andhra Pradesh High Court
GST Appellate Authority Not Empowered To Condone Delay Beyond 30 Days: Andhra Pradesh High Court
Case Title: M/s. Venkateswara Rao Kesanakurti Versus The State of Andhra Pradesh
The Andhra Pradesh High Court has held that the GST appellate authority under Section 107 of the Andhra Pradesh Goods and Service Tax Act (APGST Act) does not have any power to condone the delay in filing an appeal, under Section 107 of the APGST Act, beyond the period of 30 days set out in Section 107(4) of the APGST Act.
Jharkhand High Court
Jharkhand High Court Allows Anticipatory Bail To Beneficiary Of GST ITC Arising From Fake Firm
Case Title: Renu Singh Versus The State of Jharkhand
The Jharkhand High Court has granted anticipatory bail to the beneficiary of Input Tax Credit (ITC) under Goods and Service Tax (GST) arising from a fake firm.
Case Title: Md. Shahid Akbar Versus The State of Jharkhand
The Jharkhand High Court has granted anticipatory bail to a person for committing irregularities in hospital & research centre accounts by using his own Paytm QR code for receiving amounts.
Sessions Court
Appeal Filed Against Supplier’s GST Registration Cancellation; Bombay Court Grants Anticipatory Bail
Case Title: XXXX Versus M.G.S.T.
The Bombay Sessions Court has granted the anticipatory bail on the ground that the cancellation of Goods and Service Tax (GST) registration of the supplier is under challenge in appeal. The bench of Additional Sessions Judge, V. M. Pathade observed that the applicant accused has cooperated in the ongoing investigation as directed by this court and he is ready and willing to cooperate further in the investigation.
AAR
Applicant’s Name: Essel Mining Industries Ltd.
The Odisha Authority of Advance Ruling (AAR) has held that 18% GST is applicable on agreement refraining from removing erected structures against receipt of consideration as it is a ‘supply of service’.
