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Top 15 GST Judgments in 2018

GST judgments

There were a lot of changes in the one and a half year old Goods and Services Tax ( GST ) regime in the year 2018. Here is the top 15 High Court judgments on GST delivered last year.

  1. GST leviable on Supply of Goods and Services to Duty Free Shops at International Airports in India: Madhya Pradesh HC [Read Order] A two-judge bench of the Madhya Pradesh High Court has held that no GST exemption can be given to the goods and services supplied to the Duty-Free Shops at International Airports in India.
  1. Gauhati HC dismisses Petition challenging Service Tax Demand Post-GST [Read Judgment] The Gauhati High Court, on Friday dismissed a number of petitions challenging the service tax demand after the GST– rollout on 1st July 2017.
  1. Lottery is a ‘Good’: Calcutta HC upholds GST Levy on Lotteries [Read Judgment]
    The Calcutta High Court has upheld the constitutional validity of bringing lotteries under the purview of Goods and Services Tax ( GST ) and held that a lottery can be treated as ‘goods’ for the purpose of West Bengal GST Act.
  2. Supreme Court upholds Validity of GST Cess Laws [Read Judgment] A two-judge bench of the Supreme Court has today upheld the validity of the Goods and Services Tax (Compensation to States) Act, 2017 enacted by Parliament as well as the Goods and Services Tax Compensation Cess Rules, 2017.
  1. State GST Officers has Power to Inspect, Search and Seize Goods under IGST Act: Madhya Pradesh HC [Read Order] A two-judge bench of the Madhya Pradesh High Court has held that the State GST Officers are also authorized to exercise the powers to inspect, search, and seize the goods under the Integrated Goods and Services Tax (IGST) Act, 2017.
  1. Gujarat HC Strikes down GST Provision denying Cenvat Credit on Stock of Goods purchased prior to One Year to First Dealers [Read Judgment] A two-judge bench of the Gujarat High Court has struck down the provision relating to Transitional Credit providing for one year time limit of purchases for claiming excise duty credit inter alia in the cases of first stage dealers and importers struck down as unconstitutional.
  1. Detention of Goods under GST justifiable for Mere infraction of Procedural Rules: Kerala HC Overrules Single Bench’s Decision [Read Judgment]

A division bench of the Kerala High Court has overruled the decision of the Single bench in M/S Indus Towers Limited Vs. The Assistant State Tax Officer, and held that the power of detention contemplated under Section 129 of the SGST Act can be exercised on the ground of non-compliance of Rule 55 and 138 of the Kerala GST Act, 2017.

  1. Dept cannot insist for Cash / DD to release Goods when Penalty paid through GST Portal: Kerala HC [Read Judgment]

The Kerala High Court, last week held that the department cannot insist the assessee to make payment in cash or demand draft to release goods under the Kerala Goods and Services Tax (KGST) Act, 2017 when the penalty amount has already been remitted by the assessee using the GST portal.

  1. GST is not Taxpayer-Friendly: Bombay HC directs Govt to Fix Technical Glitches in GSTN Soon [Read Order]

While hearing a petition filed by M/s Abicor and Binzel Technoweld Pvt. Ltd, a two-judge bench of the Bombay High Court asked the Government to resolve the technical glitches in the Goods and Services Tax Network (GSTN) soon.

  1. Gujarat High Court dismisses PIL Challenging GST Late Fee [Read Order]
    A two-judge bench of the Gujarat High Court has recently dismissed a Public Interest Litigation (PIL) challenging the imposition of the late fee for the delayed filing of returns under the Goods and Services Tax (GST) regime pointing out that there is no ‘public interest’ involved in the matter.
  2. Goods can’t be Detained for Mere Non-Compliance of GST Rules when Transaction is Non-Taxable Supply: Kerala HC [Read Judgment]
    The Kerala High Court, in M/S Indus Towers Limited Vs. The Assistant State Tax Officer, held that the power of detention contemplated under Section 129 of the SGST Act can be exercised only in respect of goods which are liable to be confiscated under Section 130 of the SGST Act.
  3. Bombay High Court upholds GST on Long Term Lease Premium [Read Judgment]

The Bombay High Court has upheld the validity of Goods and Services Tax ( GST ) on Long-term lease premium.

  1. Madras High Court dismisses Petition seeking to bring Petrol, Diesel under GST [Read Order]
    The Madras High Court has dismissed the petition which sought to bring Petrol and Diesel under the Goods and Services Tax ( GST ) regime.
  2. Digital Copy of E-Way Bill sufficient for Transportation under GST: Allahabad HC [Read Judgment]
    The Allahabad High Court ruled that the consignment need not be supported with the hard copy of the E-way Bill as the current Goods and Services Tax laws permits possession of digital copies. E-way bills can also be stored in electronic form on a mobile phone or another device.

VAT Re-Assessment Order passed after GST rollout is Valid: Karnataka HC [Read Judgment]
The Karnataka High Court has held that the re-assessment order passed under the Karnataka Value Added Tax (KVAT) Act after the rollout of the Goods and Services Tax Act ( GST ) cannot be held as invalid.

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