Judiciary updates -29th Oct 2021 (GST Law)

Summary Order in GST DRC-07 quashed by Patna HC for violating principles of natural justice

K. R. Steel Traders Vs State of Bihar (Patna High Court) dated 21/10/2021

Bombay HC directs GST Authority to process Application for IGST Refund as no order was passed

Evertime Overseas Private Limited Vs Union of India and ors. (Bombay High Court) dated 08/10/2021

No ITC on gifts to retailers for personal consumption for sales promotion

In re GRB Dairy Foods Pvt. Ltd (GST AAR Tamilnadu) dated 30/09/2021

It is illegal to attach Director’s personal property for recovery of sales tax dues

 Manharlal Hirjibhai Virdiya Vs Assistant Commissioner of Commercial Tax (Gujarat High Court) dated 08/10/2021

18% GST payable on Electronic Toys

In re Joshna ChandresJ1  Shah (GST AAR Tamilnadu) dated 30/09/2021

GST not Payable on Ambulances Services to MCGM

 In re Geetee Tours Private Limited (GST AAR Maharashtra) dated 25/10/2021

ITC cannot be availed on second hand car if applicant opted for concessional rate

 In re Deccan Wheels (GST AAR Maharashtra) dated 25/10/2021

Recipient of services/Goods or both cannot apply for advance ruling

 In re Godavari Marathwada Irrigation Development Corporation (GST AAR Maharashtra) dated 25/10/2021

18% GST Payable on activity of reshelling of old sugar mill rollers

In re S.B. Reshellers Pvt.Ltd. (GST AAR Maharashtra) dated 25/10/2021

Regards

Bipul Kumar

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