GST Weekly Flashback: 29 September To 5 October 2024

Date:

GST Weekly Flashback for the period 29 September To 5 October 2024.

Table of Contents

Supreme CourtGST Weekly Flashback

BREAKING | Safari Retreats Case | Builders Eligible For GST ITC On Construction Costs If Building Constructed For Renting Services: Supreme Court  | Read Judgement

Case Title: Chief Commissioner Of Central Goods And Service Tax And Ors. Versus M/S Safari Retreats Private Limited And Ors.

The Supreme Court has pronounced the verdict in the landmark case of Chief Commissioner Of Central Goods And Service Tax And Ors. Versus M/S Safari Retreats Private Limited And Ors. in which it was held that builders are eligible for input tax credit (ITC) on construction costs if building constructed for renting services.

Himachal Pradesh High Court – GST Weekly Flashback 

Dept. Can’t Impose GST On Free Electricity Provided By NHPC: Himachal Pradesh High Court Stays Proceedings

Case Title: NHPC Ltd. Vs. Principal Commissioner, CGST and Ors.

The Himachal Pradesh High Court was of the prima facie view that the department cannot impose GST on free electricity provided by NHPC.

GST Dept. To Wait For Investigation To Be Completed Before Imposing Drastic Penalty Of GST Registration Cancellation: Himachal Pradesh High Court 

Case Title: M/s A.M. Enterprises V/S State of Himachal Pradesh & Ors.

The Himachal Pradesh High Court has held that the GST department should wait for investigation to be completed before imposing a drastic penalty of GST registration cancellation.

Madras High CourtGST Weekly Flashback

Amnesty Scheme Benefits Can Be Availed Only In Absence Of Bunching SCN: Madras High Court 

Case Title: Uno Minda Limited V/S The Joint Commissioner of GST and Central Excise, Gst Bhawan

The Madras High court has held that Amnesty Scheme benefits can be availed only in absence of bunching of Show Cause Notice (SCN).

GST Registration Can’t Be Cancelled For Mere Discrepancies In Door Number Of Place Of Business: Madras High Court

Case Title: M/s.Professional Car Decors v/s The Superintendent of CGST & C.Ex

The Madras High Court has held that the GST registration cannot be cancelled for mere discrepancies in door number of place of business.

Madras High Court Quashes Notices & GST Assessment Order Passed In Name Of Deceased Person By GST Dept.

Case Title: Ramasamy Singaravelan (deceased) Versus  The Deputy State Tax Officer

The Madras High Court has quashed the notices and GST assessment order passed in the name of deceased persons by the Goods and Service Tax (GST) Department.

Delhi High CourtGST Weekly Flashback

Non-Payment Of Dues For Three Months Not Prescribed Ground For GST Registration Cancellation: Delhi High Court

Case Title: Subhana Fashion Versus Commissioner Delhi Goods And Service Tax

The Delhi High Court has held that non-payment of dues for a period of three months is not a prescribed ground for cancelling the petitioner’s GST registration.

Delhi High Court Quashes Demand Order For Non-Payment Of IGST On Reinsurance Services Citing GST Council Recommendation

Case Title: Axa France Vie-India Versus UOI

The Delhi High Court has quashed the demand order for non-payment of Integrated Goods And Service Tax (IGST) on reinsurance services citing GST Council Recommendation.

AARs – GST Weekly Flashback

Services Connecting Passenger To Drivers Through App Falls Under E-Commerce Operator, No GST Payable: West Bengal AAR

Applicant’s Name: Natural Language Technology Research

The West Bengal Authority of Advance Ruling has held that the applicant who provides supply of services by connecting the passenger to the drivers through the app developed by him falls under the category of e-commerce operator and no Goods and Service Tax (GST) shall be payable.

3% GST Payable On Supply Of Second Hand Gold Jewellery Or Diamond Jewellery After Minor Processing: AAR

Applicant’s Name: Kundan Kumar Prasad

The West Bengal  Authority of Advance Ruling has held that 3% GST payable on supply of secondhand gold jewellery or diamond jewellery after minor processing.

Loans Services Against Consideration Payable In Form Of Interest Is An Inward Supply: AAR

Applicant’s Name: Mangalam Developers

The West Bengal Authority of Advance Ruling (AAR) has held that the services by way of extending loans by HDFC Bank to the applicant against consideration payable in the form of interest is an inward supply of exempted services of the applicant received from a registered person and therefore would be a part for computing the threshold limit of 80%.

12% GST Payable On Supply of Baby Carrier With Hip Seat When Sale Value Exceeds Rs. 1,000 Per Piece: AAR

The West Bengal Authority of Advance Ruling (AAR) has held that Supply of Baby Carrier with hip seat as manufactured by the applicant would attract 5% GST when sale value does not exceed Rs. 1,000 per piece and 12% GST when sale value exceeds Rs. 1,000 per piece.

5% GST Payable On Composite Supply Of Catering Services Within Rented Club Premises: AAR

Applicant’s Name:  The Tollygunge Club Limited

The West Bengal Authority of Advance Ruling (AAR) has held that 5% GST is payable on Composite supply of catering services within the club premises along with renting of premises falls under ‘outdoor catering service’ together with ‘renting of premises.

Notifications – GST Weekly Flashback

GSTN Introduces E-Invoice Verifier App: A Comprehensive Replacement for e-Invoice QR Code Verifier

The Goods and Services Tax Network (GSTN) has launched the E-Invoice Verifier App to simplify and streamline the verification process for electronic invoices (e-invoices). This app replaces the existing e-Invoice QR Code Verifier, providing a more efficient and user-friendly solution.

GSTN Temporarily Restores Access to Archived GST Returns Data For July and August 2017

Today, the Goods and Service Tax Network (GSTN) while redressing the grievances made by the trade community has notified the restoration of archived GST return on GST Portal for the months of July and August 2017. 

Now Make GST Payments Via UPI, Debit And Credit Cards: GSTN

The Goods and Service Tax Network (GSTN) has notified that the taxpayer can make GST payments via UPI, debit and credit cards.

Columns – GST Weekly Flashback

Safari Retreats Judgement | Prove Immovable Property To Be A ‘Plant’ To Avail GST ITC

In the Safari Retreats Judgement, the Supreme Court remanded the matter to the high court to decide whether the construction of an immovable property is a “plant” for the purposes of claiming Input Tax Credit (ITC).

Amit Sharma
Amit Sharma
Amit Sharma is the Content Editor at JurisHour. He has been writing about the Indian legal market. He has covered tax & company litigation stories from the Supreme Court, High Courts and Various Tribunals. Amit graduated from MLSU Law College with B.A.LL.B. and also holds an LL.M. from MLSU, Udaipur, Rajasthan. An Advocate in Taxation, and practised in Tribunals as well as Rajasthan High Court and pursued Masters in Constitutional Law. He started out small with little resources but a big plan to take tax legal education to the remotest locations across India and eventually to the world. His vision is to make tax related legal developments accessible to the masses.

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