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GST Case Laws

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(Delhi High Court | May 22, 2023)

VIBHU BAKHRU, J. 1. Issue notice. 2. The learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition challenging the show cause notice dated 25.01.2023 as well as the order dated 14.02.2023 (hereafter ‘the impugned order’) passed by the concerned authority, pursuant to the said show cause notice. 4. The petitioner is an individual and carries on his business as a sole proprietor under the name M/s Roxy Enterprises....
ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Shri Aditya Pandey, learned counsel for the petitioner and learned Standing Counsel for the State – respondents. 2. The present writ petition has been filed challenging the order dated 01.12.2020 passed by the respondent no. 2 cancelling the GST registration of the petitioner, order dated 19.03.2021 passed by the respondent no. 2 rejecting the petitioner's revocation application for cancellation of the registration ...
ORDER 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to grant the refund of Rs.26,88,280/-, pursuant to Order-in-Appeal dated 09.03.2021, along with applicable interest. 2. The petitioner claims that it had exported services to M/s. Netgear Asia Pte Ltd. without payment of Integrated Goods and Services Tax during the period October, 2017 to March, 2018. 3. Since, according to the petitioner, the supplies made were ...
VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an Order-in-Appeal (Appeal No.433/JC/Central Tax/App-I/Delhi/2019) dated 28.12.2021 ( hereafter ‘the impugned order’), passed by the Appellate Authority (Joint Commissioner, CGST Appeals-I, Delhi), whereby the petitioner’s appeal against an order dated 10.01.2020, passed by the Adjudicating Authority was rejected. 2. The petitioner claims that it is engaged in the business of exporting...
JUDGMENT VIBHU BAKHRU, J 1. M/s Sidhivinayak Chemtech Private Limited – a company incorporated under the Companies Act 1956, having its registered office at New Delhi – has filed the present writ petition under Article 226 of the Constitution of India impugning a provisional attachment order dated 01.09.2022 [C.No. IV-CGST (9) CP/MRT/EXEM.SUPP./72/2022/2255-56 - hereafter ‘the attachment order’] passed by respondent no. 1 [the Principal Commissioner, Centr...
ORDER Short question which is raised in the present petition is as to whether the department is enjoined to issue a notice under subsection 3 of Section 61 of Central Goods and Service Tax Act, 2017 once returns have been submitted by the assessee before initiating action under Section 74 of the Act or not ? The petitioner is an assessee under the GST regime and has submitted returns for the assessment year 2019-20. The department apparently has not initiated any action referable to S...


(Authority for Advance Ruling, Karnataka | May 15, 2023)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. White Gold Bullion Private Limited, No. 75, House of White, First Floor, Hosur Road, Koramangala, Bengaluru-560 095 (hereinafter referred to as The applicant'), having GSTIN 29AAPCA3170M1Z5 have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM ...
VIBHU BAKHRU, J. (Oral) 1. The petitioner has filed the present petition, inter alia, claiming interest on the amount of ?68,37,488/-. 2. By an order dated 04.10.2021, a refund of ?1,12,98,201/- was sanctioned. This comprised of ?44,60,713/- on account of State Goods and Services Tax (SGST); ?44,60,713/- on account of Central Goods and Services Tax (CGST), and ?23,76,775/- on account of Integrated Goods and Services Tax (IGST). 3. The refund of SGST for the amount of ?44,60,713/- ...
ORDER The main question/issue that arises for consideration in these petitions is, whether offline/online games such as Rummy which are mainly/preponderantly/substantially based on skill and not on chance, whether played with/without stakes tantamount to ‘gambling or betting’ as contemplated in Entry 6 of Schedule III of the Goods and Services Act, 2017. I. FACTUAL MATRIX M/s.Gameskraft Technologies Pvt. Ltd., (for short ‘the GTPL’) claims to be an Online I...
ORDER 1. Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri Krishna Agrawal, learned counsel for the revenue. 2. Upon the matter being taken up, learned counsel for the petitioner has vehemently urged that the royalty payment is tax and not consideration in the context of the privilege parted by the State allowing the petitioner and others to mine sand. That being the nature of the payment made by the petitioner, the same is not amenable to GST as it is not consider...