Judiciary updates (GST)-12th Oct 2021

  1. GST payable on e-procurement services provided to Government (Telangana State Technology Services Limited (GST AAR Telangana dated 04 -10- 2021)
  2. No GST exemption on storage of processed cotton (  In re Kakkirala Ramesh (GST AAR Tealangana) dated 20 Sept 2021)
  3. Provisional attachment of Bank Accounts – lack of application of mind (Monopoly Innovations Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) dated 24-09-2021)
  4. Pre deposit for appeal under GST should be paid through cash ledger only: HC ( Jyoti Construction Vs Deputy Commissioner of CT & GST (Orissa High Court) dated 07 -10-2021)
  5. HC grant Bail to person accused of issuing Fake Invoices & availing bogus ITC ( * Manoj Bansal Vs Director General of GST Intelligence (DGGI) (Punjab and Haryana High Court) dated 28- 09- 2021)
  6. Wrongful availment of ITC under GST: High Court grants Bail ( Shailesh Chandra Vs DGGI Jaipur Zonal Unit (Rajasthan High Court) dated 01-10-2021)
  7. GST registration cancellation for work from Home; Pass reasoned & Speaking order: HC ( International Value Retail Private Limited Vs. Union of India & Ors (Calcutta High Court) dated 10- 09-2021)
  8. HC stays Provisional Attachments order passed without application of mind

( Kerala Communicators Cable Limited Vs The Commissioner Of Central Tax And Central Excise (Kerala High Court) dated 01-10-2021)

Bipul Kumar