Search Results for Tag : GST Act
News
All. HC: GST Act is a Complete Code, No Room for Deviation from it(07.09.2023)
Allahabad High Court while observing that GST Act, 2017 is a complete Code in itself, has held that there is no room for deviation from it; the provis.....
Tags : Allahabad High Court, GST Act, Deviation, Provision
SC Declines Plea Challenging Constitutional Validity of Provisions of CGST Act, 2017(08.01.2021)
Supreme Court has declined to entertain a writ petition challenging constitutional validity of various provisions of the Central Goods Service Tax Act.....
Tags : Supreme Court, Constitutional Validity of Provisions of CGST Act, 2017
Bombay HC: No Provisional Attachment Under CGST Act When No Pendency of Any Specific Proceedings(29.01.2020)
Bombay High Court has held that no provisional attachment under Section 83 of the Central Goods and Services Tax (CGST) Act, 2017 can be made in absen.....
Tags : Bombay High Court, Provisional Attachment under CGST Act
CESTAT Grants Partial Relief To Bata On Issue Of Denial Of CENVAT Credit(07.01.2022)
Karnataka High Court upheld the validity of Section 54(3) of the CGST Act refers to the refund of unutilized Input Tax Credit (ITC). The Section is en.....
Tags : Karnataka High Court, Validity, CGST Act
Cal. HC: Bill Generated For Exporting Goods Expired Due to Accident, 200% Penalty Quashed(08.02.2024)
Calcutta HC while quashing 200% penalty has observed that unless department establishes that transporter or owner of goods had an intention to violate.....
Tags : Calcutta High Court, Section 129 of WBGST Act, 200% Penalty
All HC: Can’t Invoke Penalty Proceedings u/s 129 of UPGST Act, 2017 For Search And Seizure Of Godown(28.02.2024)
Allahabad HC has held that the provision of Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017(UPGST) can’t be invoked to subject a .....
Tags : Allahabad High Court, Section 129(3) of UPGST Act, Search and Seizure
All. HC: Bail Granted to Assessee Since Proceedings u/s 70 and 74 of GST Act Pending for Too Long(04.03.2024)
Allahabad High Court while granting bail to an assessee who had availed excess input tax credit, has stated that since the proceedings under Section 7.....
Tags : Allahabad High Court, Bail, Section 70 of GST Act, Section 74 of GST Act
#GST: Six Sections of IGST Act Comes Into Force Tomorrow(21.06.2017)
Central Government has notified that six sections (1, 2, 3, 14, 20, 22) of Integrated Goods and Services Tax (IGST) Act will be implemented from 22nd .....
Tags : Goods and Services Tax, GST, IGST Act
#GST: Eighteen Sections of CGST Act Comes Into Force Tomorrow(21.06.2017)
Central Government has notified that eighteen sections (1-5, 10, 23-30, 139, 146, 164) of Central Goods and Services Tax (CGST) Act will be implemente.....
Tags : Goods and Services Tax, GST, CGST Act
#GST: CBEC Notifies Jurisdiction of Tax Officers under CGST & IGST Act(21.06.2017)
Central Board of Excise and Customs (CBEC) has notified jurisdiction of Tax officers under Central Goods and Services Tax (CGST) and Integrated Goods .....
Tags : Goods and Services Tax, GST, CGST Act, IGST Act
#GST Rollout: Eighteen Sections of CGST Act Notified, Effective from Today(22.06.2017)
Central Government has notified that eighteen sections (1-5, 10, 23-30, 139, 146, 164) of Central Goods and Services Tax (CGST) Act shall come into fo.....
Tags : Goods and Services Tax, GST, CGST Act
#GST Rollout: Central Goods & Services Rules-2017 Notified, Effective From Today(22.06.2017)
Central Board of Excise and Customs (CBEC) in exercise of powers conferred by section 164 of Central Goods and Services Tax Act, 2017 has notified Cen.....
Tags : Goods and Services Tax, GST, CGST Act
#GST Rollout: All 30 States, Union Territories sans J&K Ready For GST From July 1(22.06.2017)
All States and Union Territories, barring Jammu and Kashmir, have passed their State GST Act, paving the way for rollout of Goods and Services Tax fro.....
Tags : GST Rollout:, State GST Act
Goods & Service Tax-Gujarat HC Released Seized Vehicle as Notice do not Comply Requirements of S. 129(28.03.2019)
The Gujarat High Court has granted an interim order allowing release of the vehicle seized by the GST department under Sections 129 and 130 of the CGS.....
Tags : Gujarat HC, GST Act, Sections 129 and 130 of the CGST Act
CIVIL - Delhi HC Stays JNU Decision Barring Elected Students from Attending Committee Meetings(28.03.2019)
Delhi High Court has stayed the resolution of Executive Committee of Jawaharlal Nehru University (JNU) which had restrained elected students from atte.....
Tags : Gujarat HC, GST Act, Sections 129 and 130 of the CGST Act
Del. HC: Proper Officer Empowered to Grant Upto 3 Adjournments if Sufficient Cause Shown(30.04.2024)
Del. HC has held that Section 75(5) of the Goods and Service Tax Act, 2017 empowers the proper officer to grant upto three adjournments if sufficient .....
Tags : Delhi High Court, Section 75(5) of GST Act, Sufficient Cause
Supreme Court: Arrest by GST Officers Should Not be Made on Mere Suspicion(13.05.2024)
Supreme Court while hearing petitions related to the Goods and Service Tax Act being incompatible with provisions of the Code of Criminal Procedure, 1.....
Tags : Supreme Court, GST Act, Arrest, Suspicion
Bombay HC: Must have Convincing Reasons to Withhold Documents Obtained During Seizure under CGST Act(28.08.2019)
Bombay High Court has ruled that any authority under the Central Goods and Services Tax Act, 2017/CGST Act who conducts search of documents or books o.....
Tags : Bombay HC, CGST Act
Gujarat AAR: Bus Body Building on Chassis Owned by GST Registered Customer Attracts 18% GST(16.05.2022)
Gujarat Authority of Advance Ruling (AAR) consisting of members Arun Richard and Atul Mehta ruled that 18% GST is payable on bus body building on chas.....
Tags : Gujarat AAR, CGST Act, GST
SC: If Construction of Building Essential for Carrying Supplying Services, it Can be Held as a Plant(04.10.2024)
SC has held that if construction of a building was essential for carrying out activity of supplying services such as renting or lease or other transac.....
Tags : Supreme Court, Supplying Services, CGST Act, 2017