Arpit Haldia Profile picture
Author of Books on GST...Blogger..Writer..Cricket Passionate..Working Actively for simplification of GST and one day would achieve..

Jun 5, 2022, 8 tweets

#CaseDigest-1-Shiv Enterprises V/s State of Punjab

-Can bonafide issue being subject matter of assessment be a ground to proceed under Section 129/130 of Act
-Can a Recipient be held liable for non-payment of Tax by Supplier-LEX NON COGIT AD IMPOSSIBILIA

taxguru.in/wp-content/upl…

#CaseDigest-2-Bangalore Turf Club Limited Vs. State of Karnataka

-Concept of Value of Supply
-Pillars of Statute-Taxable Event, Person obliged to pay tax, Rate at which tax imposed, Value to which Rate Applied
-Levy of tax and its nexus with Taxing Event

karnatakajudiciary.kar.nic.in/judgements/WP-…

#CaseDigest-3-BMG Informatics Pvt Ltd Vs Union of India (Gauhati High Cour)-taxguru.in/wp-content/upl…

Shivaco Associates Joint Commissioner of State Tax (Calcutta High Court)-taxguru.in/wp-content/upl…

-Refund not allowed if input & output supplies are same?
-Circular overrides Law?

#CaseDigest-4-TORRENT POWER LTD.
Versus UNION OF INDIA(Guj.)

-Taxability of Supply-Mixed V/s Composite and Identification of Principal and Ancillary Supply

taxguru.in/wp-content/upl…

#CaseDigest-5-Valerius Industries Vs UOI (Guj)

-Impact of use of words like “Reasonable Belief”, “As may be necessary”, “is satisfied”, “is of the opinion”, “has reason to believe”
-"Unfettered Discretion of Public Authorities"
-"Delegation of Power"

taxguru.in/wp-content/upl…

#CaseDigest-6-L & T vs State Of Andhra Pradesh (Andhra)-

Although a Pre-GST Judgement but a beautiful Judgement on Cross Fall Breach Clause and how to analyze whether Contracts are Divisible/Indivisible for Labor and Material

indiankanoon.org/doc/151154317/

#CaseDigest-7-M/s Radha Krishan Industries Vs
State of Himachal Pradesh & Ors.(SC)

Covers Legal Position for Section 83 CGST Act

-Maintainability of writ petition before the High Court
-Provisional Attachment
-Delegation of authority under CGST Act

main.sci.gov.in/supremecourt/2…

#CaseDigest-8- L&T Vs State of Karnataka(SC)2013

"Path breaking" would be understatement & Taxation of Builders was settled like a Beauty by this Judgement

Yes it's Pre-GST but after this you will get complete idea of "Principle" of Taxation of Builders

taxguru.in/wp-content/upl…

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