#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… Image
#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-… Image
#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? ImageImage
#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… Image
#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… Image
#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/ Image
#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… Image
#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… Image

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More from @haldiaarpit

Feb 4
[2022] 134 taxmann.com 42 (Calcutta) HIGH COURT OF CALCUTTA-LGW Industries Ltd. v. Union of India

Gist of Cases referred by Petitioner on Validity of Input Tax Credit in Genuine Transaction..Must to be referred in submissions..Thread contains reference to decisions.
a)CCE v. Tata Motors Ltd. [2014] 42 taxmann.com 64/43 GST 555 (Jharkhand);

b)R.S. Infra-Transmission Ltd. v. State of Rajasthan [Civil Writ Petition No. 12445 of 2016, dated 11-4-2018];

c)Commissioner of Trade & Taxes v. Arise India Ltd. TS-2 SC-2018-VAT;
d)On Quest Merchandising India (P.) Ltd. v. Government of NCT of Delhi [2017] 87 taxmann.com 179/64 GST 623 (Delhi).

e)Tarapore & Co. v. State of Jharkhand [W.P.(T) No. 773 of 2018, dated 17-12-2019];
Read 6 tweets
Jun 11, 2020
Stinging Observations of Hon'ble Delhi High Court in the Matter of [2020] 116 taxmann.com 415 Brand Equity Treaties Ltd. v. UOI..@GST_Council @FinMinIndia..

Observations would emphasize that #LateFeesRefund is a right which is bieng demanded by Taxpayers..#Part-1
#Part-2-Several taxpayers however could not meet the deadline. This was on account of several factors - predominantly being inadequacies in the network of the respondents, which failed to meet the expectations and serve the needs of taxpayers. @GST_Council @FinMinIndia
#Part-3-Thousands of taxpayers complained that there was low bandwidth & despite several attempts being made on GST Network, they were unsuccessful in filing the statutory GST TRAN-1 Form online. Scores of complaints were made on portal and it was also brought to notice of Govt.
Read 26 tweets

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