Clause Contained In The Tax Invoice Amounts To An Arbitration Clause: Bombay High Court

The Bombay High Court has held that the clause contained in the invoices, which clearly stipulates a reference to arbitration, deserves to be construed as an arbitration clause.The single bench of Justice Bharati Dangre has observed that any document in writing exchanged between the parties that provide a record of the agreement and in respect of which there is no denial by the other side would squarely fall within the ambit of Section 7 of the Arbitration and Conciliation Act, 1996, and would...

Entities Evading Tax Payment Are Liable To Be Punished Under Criminal Charges With Penalties: Madras High Court

The Madras High Court, while analysing the growing trend of tax evasion, has stated that companies, firms, or entities that evade tax payments are liable to be punished under criminal charges with substantial penalties.The division bench of Justice S. Vaidyanathan and Justice C. Saravanan has observed that the hotel business is the fastest-growing one in the world. Despite the growth, hotel and restaurant owners show no desire to pay taxes meant for the public, and a few hotels not only evade...

Decision Of CG Not To Impose Anti-Dumping Duty, Quasi-Judicial In Nature; Principles Of NJ Must Be Followed: CESTAT

The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has reiterated that the decision taken by the Central Government to not impose anti-dumping duty under Section 9A of the Customs Tariff Act, 1975, is quasi-judicial in nature and not legislative, and thus, the requirement of a reasoned order must be compiled with. The Tribunal ruled that the decision taken by the Central Government, vide its Office Memorandum dated 06.06.2022, to not impose...

No GST Payable On Afforestation Carried Out By Charitable Organisation: Gujarat AAR

The Gujarat Authority for Advance Ruling (AAR) has held that the afforestation carried out by the charitable organisation is exempt from GST.The two-member bench of Amit Kumar Mishra and Milind Kavatkar observed that the activities of mangrove plantations are covered under charitable activity. The applicant is registered under Section 12AA of the Income-tax Act, 1961, as a charitable trust, and thus the service of planting mangroves by the applicant is eligible for exemption from the payment of...

Training, Coaching Services Does Not Come Under ‘Educational Institution’, No GST Exemption Available: Kerala AAR

The Kerala Authority for Advance Ruling (AAR) has ruled that training and coaching services do not come under the definition of "educational institution" to claim GST exemption.The two-member bench of S.L. Sreeparvathy and Abraham Renn S has observed that institutions providing services by way of education as a part of the curriculum for obtaining a qualification recognised by any law for the time being in force and those engaged in providing education as a part of an approved vocational...

GST Exemption On Hiring Of Goods Transportation Vehicle By GTA: Chhattisgarh AAR

The Chhattisgarh Authority for Advance Ruling (AAR) has ruled that GST is not payable on the hiring of goods transportation vehicles by the Goods Transportation Agency (GTA).The two-member bench of Sonal K. Mishra and Rajesh Kumar Singh has observed that the service by way of giving on hire a means of transportation of goods to the applicant GTA is exigible for the nil rate of GST as stipulated under Notification number 12/2017-Central Tax (Rate) dated June 28, 2017. When no tax is payable, the...

Units Located In J&K Entitled For Central Excise Duty Exemption Prior To 1st July 2017 Liable To Pay GST: J&K & Ladakh High Court

The Jammu and Kashmir and Ladakh High Court has held that units located in Jammu and Kashmir are entitled to central excise duty exemption prior to July 1, 2017, and are therefore liable to pay GST.The division bench of Justice Tashi Rabsdan and Justice Mohan Lal has observed that in terms of the Central Excise regime as it existed prior to July 1, 2017, the units located in Jammu & Kashmir and other states were eligible to avail exemption from payment of Central Excise duty in terms of...

Supply Of Sharpener Along With Pencils Is A Mixed Supply: Gujarat AAR

The Gujarat Authority for Advance Ruling (AAR) has ruled that the supply of sharpeners along with pencils is covered under the category of "mixed supply."The two-member bench of Amit Kumar Mishra and Milind Kavatkar has observed that a mixed supply containing more than two supplies shall be treated as a supply of the particular supply that attracts the higher rate of tax in the mixed supply. The applicant is required to use the HSN code of the particular supply, which attracts a higher rate of...

Readily Available Food, Beverages Sold Over Counter Is A Supply Of Goods, Does Not Qualify As “Restaurant Services”: Gujarat AAR

The Gujarat Authority of Advance Ruling (AAR) has held that readily available food and beverages that are not prepared in the restaurant and sold over the counter are supplies of goods that are liable to GST and do not qualify as "restaurant services."The two-member bench of Amit Kumar Mishra and Milind Kavatkar relied on the ruling of the Appellate Authority of Advance Ruling, Uttrakhand, pronounced in the case of M/s Kundan Mishthan, in which it was ruled that sales of sweets, namkeens, cold...

100 Important High Court Judgments of GST in 2022

Allahabad High Court: Allahabad High Court Stays GST Demand On Payment Of Royalty To Conduct Mining Activity Case Title: M/s Jitendra Singh versus Union of India The Allahabad High Court bench of Justice Saumitra Dayal Singh has stayed the GST demand on payment of royalty to conduct mining activity. GST Dept. Made Attachment Without Recording Opinion And Referring To Any Tangible Material: Allahabad High Court Imposes CostCase Title: Varun Gupta versus Union Of IndiaThe...

Tax Cases Monthly Round-Up: December 2022

Indirect Taxes Supreme Court Small Tax Effect: Monetary Limit To Prefer An Appeal Before The Supreme Court Is Rs. 2 crores: Supreme Court Case Title: CIT Versus Swapnil Finance Pvt. Ltd. The Supreme Court disposed of the appeal on the ground of low tax effects. The division bench of Justice M.R. Shah and Justice Sudhanshu Dhulia observed that the monetary limit to file an appeal before the Supreme Court is Rs. 2 crores. Concessional Rate Of Sales Tax Not Applicable On Oxygen...

Tax Cases Weekly Round-Up: 25 December to 31 December 2022

Delhi High CourtCompensation On Cancellation Of Leasehold Rights Over A Plot, Capital Receipt: Delhi High CourtCase Title: PCIT Versus Pawa Infrastructure (P) Ltd.Citation: 2022 LiveLaw (Del) 1215The Delhi High Court has held that the leasehold rights held by the assessee in the plot were a capital asset and that the compensation received by the assessee from the Government of Goa on the cancellation of the plot was a capital receipt and not a revenue receipt.The division bench of Justice...