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Compendium of GST Cases with Summary
Authors:
M.Com, FCA, FCS, ACIS (UK) Sanjiv Agarwal
and
B.Com, ACA Neha Somani
ISBN:
9789386643742
Buy Book in Print
Publisher:
Bloomsbury Professional Limited
Copyright:
2018 Bloomsbury Publishing India Pvt. Ltd
GO
Contents
Contents
Expand All
Collapse All
About the authors
Preface
Close section
Table of Cases
Table of cases – Alphabetically
Table of cases – Topic-wise
Table of cases – Authority-wise
Table of cases – Legislation-Section-wise
Close section
Part I: General Matters
Close section
Chapter 1: Goods & Service Tax: General Matters and Constitutional Validity
DR. KANAGASABAPATHY SUNDARAM PILLAI… V. UNION GOVT. OF INDIA…
GNG ENTERPRISES V. STATE OF U.P.
MOHIT MINERALS (P.) LTD. V. UNION OF INDIA
NIRMAL CONSTRUCTIONS V. STATE OF MADHYA PRADESH
NILA INFRASTRUCTURE LTD. V. SURAT MUNICIPAL CORPORATION
SANDIPKUMAR KIRANKUMAR SHARMA V. STATE ELECTION COMMISSION
KAKALI BERA V. UNION OF INDIA
K.K. RAMESH V. UNION OF INDIA
Close section
Part II: The Central/State Goods and Services Tax Act, 2017
Close section
Chapter 1: Levy and Collection of Tax
J K MITTAL & COMPANY V. UNION OF INDIA
J K MITTAL & COMPANY V. UNION OF INDIA
ZARMINA ISRAR KHAN V. UNION OF INDIA
M/s. M.J.S. Enterprises & Ors. v. The Controller of Stores & Purchase…
RAJASTHAN TAX CONSULTANT'S ASSOCIATION V. UNION OF INDIA
Samaj Parivartana Samudaya. v.State of Karnataka
COIMBATORE CORPORATION CONTRACTORS WELFARE ASSOCIATION V. STATE OF TAMIL NADU
COIMBATORE ROAD CONTRACTORS WELFARE ASSOCIATION V. STATE OF TAMIL NADU
HUGHES AND HUGHES CHEM. LTD. V. UNION OF INDIA
NILA INFRASTRUCTURE LIMITED V. SURAT MUNICIPAL CORPORATION
COIMBATORE ROAD CONTRACTORS WELFARE ASSOCIATION, COIMBATORE V. DR. C. CHANDRAMOULI, I.A.S.
FEDERATION OF HOTEL & RESTAURANT ASSOCIATION OF INDIA V. UNION OF INDIA
SAMSUNG (INDIA) ELECTRONICS (P.) LTD. V. COMMISSIONER OF COMMERCIAL TAXES, U.P. LUCKNOW
STATE OF GUJARAT V. BHARAT PEST CONTROL
GIRIRAJ RENEWABLES PRIVATE LIMITED, IN RE
GLOBAL AGENCY V. GENERAL MANGER, SOUTH WESTERN RAILWAY GM OFFICE
NUCLEAR HEALTHCARE LTD., IN RE.
FERMI SOLAR FARMS (P.) LTD., IN RE
JSW ENERGY LTD., IN RE
SIMPLE RAJENDRA SHUKLA, IN RE
CEAT LTD., IN RE.
BUILDERS ASSOCIATION OF NAVI MUMBAI V. UNION OF INDIA
AKANSHA HAIR & SKIN CARE HERBAL UNIT PVT.LTD., IN RE
CMS INFO SYSTEMS LTD., IN RE.
UP DISTILLERS ASSOCIATION V. UNION OF INDIA
HAFELE INDIA (P.) LTD., IN RE
CARGILL INDIA (P.) LTD., IN RE
RELIANCE INFRASTRUCTURE LTD., IN RE.
M/S SAYRE THERAPEUTICS PRIVATE LIMITED., IN RE.
M/S SKILLTECH ENGINEERS & CONTRACTORS PRIVATE LIMITED, IN RE.
M/S TATHAGAT HEALTH CARE CENTRE LLP, IN RE.
SWITCHING AVO ELECTRO POWER LTD., IN RE.
RASHMI HOSPITALITY SERVICES PRIVATE LIMITED, IN RE
ACRYMOLD, IN RE
ADITYA BIRLA RETAIL LTD., IN RE
N.C. VARGHESE, IN RE
M/S. CALTECH POLYMERS PVT.LTD., IN RE.
DEEPAK & CO., IN RE.
SHRI SANJEEV SHARMA, IN RE
NATIONAL PLASTIC INDUSTRIES LTD., IN RE
IN RE: SIKA INDIA PVT. LTD.
AHMEDNAGAR DISTRICT GOAT REARING & PROCESSING CO-OP FEDERATION LTD., IN RE
VPSSR FACILITIES, IN RE
IN RE: RAJASTHAN FOODS PVT. LTD.
M/SRAJASHRI FOODS ET.LTD., IN RE.
SREEPATIRANJANGOPE& SONS, IN RE
MAHARASHTRA STATE POWER GENERATION COMPANY LTD., IN RE
EMC LTD., IN RE
IAC ELECTRICALS PVT. LTD., IN RE.
PHOTO PRODUCTS COMPANY (P.) LTD., IN RE
Close section
Chapter 2: Time and Value of Supply
SHREENATH POLYPLAST (P.) LTD., IN RE.
SHRI SANJEEV SHARMA, IN RE
GKB LENS (P.) LTD., IN RE.
Close section
Chapter 3: Input Tax Credit
NIRMAL CONSTRUCTIONS V STATE OF MADHYA PRADESH
MOHIT MINERALS PRIVATE LTD. V. UNION OF INDIA
Samaj Parivartana Samudaya. v.State of Karnataka
D. PAULS TRAVEL & TOURS LTD. V. UNION OF INDIA
CMS INFO SYSTEMS LTD., IN RE.
TARA CHAND SALUJA V. UNION OF INDIA
KANSAI NEROLAC PAINTS LTD. IN RE.
Close section
Chapter 4: Registration
MODERN PIPE INDUSTRIES V. STATE OF U.P
MODERN PIPE INDUSTRIES V. STATE OF U.P
SACHDEVA OVERSEAS V. STATE OF U.P
MANU INTERNATIONAL V. STATE OF U.P.
J.K. MITTAL & COMPANY V. UNION OF INDIA
ANNAPURNA INTERNATIONAL V. STATE OF UP
METRO INSTITUTES OF MEDICAL SCIENCES PVT.LTD. V. STATE OF U.P.
RAJEEVAN V.N. V. CENTRAL TAX OFFICER-1 CIRCLE, COCHIN
JOINT PLANT COMMITTEE, IN RE
ALUKKA GOLD PALACE V. STATE TAX OFFICER
Close section
Chapter 5: Accounts and Records
TEESTA DISTRIBUTORS V. STATE OF KERALA
Close section
Chapter 6: Returns
MODERN PIPE INDUSTRIES V. STATE OF U.P
MANU INTERNATIONALV. STATE OF U.P.
M/S RADHEY LAL JAIPRAKASH NEADARGANJ DADRI V. STATE OF U.P
SUJAYA SADANANDAN V. ASSISTANT COMMISSIONER, ASSESSMENT, SPECIAL CIRCLE, COMMERCIAL TAXES, KANNUR
PADMAVATI ENTERPRISES V. UNION OF INDIA
KNR WALAYAR TOLLWAYS PVT. LTD. V. COMMERCIAL TAX OFFICER (WORKS CONTRACTS), PALAKKAD
ARIHANT SUPERSTRUCTURE LTD. V. UNION OF INDIA
Close section
Chapter 7: Payment of Tax
WS RETAIL SERVICES (P.) LTD. V UNION OF INDIA
MODERN PIPE INDUSTRIES V. STATE OF U.P
A& M Design & Print production
MANU INTERNATIONAL V. STATE OF U.P.
M. BAGULAYAN V. SUPERINTENDENT OF CENTRAL GST & CENTRAL EXCISE
Close section
Chapter 8: Assessment
JAAP AUTO DISTRIBUTORS V. ASSISTANT COMMISSIONER OF CUSTOM, CHENNAI
Close section
Chapter 9: Inspection, Search, Seizure and Arrest
KUMAR TRADERS AND COMPANY V. STATE OF ASSAM
SAMEER MAT INDUSTRIES & KALEEL MAT INDUSTRIES V STATE OF KERALA
K.K. RAMESH V. UNION OF INDIA
L.G. ELECTRONICS INDIA PVT. LTD. V. STATE OF UP
NAVYUG AIR CONDITIONING V. STATE OF UP
Close section
Chapter 10: Demand and Recovery
JAAP AUTO DISTRIBUTORS V. ASSISTANT COMMISSIONER OF CUSTOM, CHENNAI
MASCOT ENTRADE (P.) LTD. V. UNION OF INDIA
HINDALCO INDUSTRIES LTD. V. UNION OF INDIA
MOHD. YUNUSH V. STATE OF UP
REMARK FLOUR MILLS PVT. LTD. V. STATE OF GUJARAT
Close section
Chapter 11: Advance Ruling
SANJEEV SHARMA V. UNION OF INDIA
ETTEN CRAFT HOLDING PVT. LTD. V. STATE OF KERALA
GIRIRAJ RENEWABLES PRIVATE LIMITED, IN RE
SHREENATH POLYPLAST (P.) LTD., IN RE.
NUCLEAR HEALTHCARE LTD., IN RE.
FERMI SOLAR FARMS (P.) LTD., IN RE.
JSW ENERGY LTD., IN RE
SIMPLE RAJENDRA SHUKLA, IN RE
CEAT LTD., IN RE.
CMS INFO SYSTEMS LTD., IN RE.
HAFELE INDIA (P.) LTD., IN RE
CARGILL INDIA (P.) LTD., IN RE
GOGTE INFRASTRUCTURE DEVELOPMENT CORPORATION LTD., IN RE
SWITCHING AVOELECTRO POWER LTD., IN RE.
GLOBAL REACH EDUCATION SERVICES PVT. LTD., IN RE.
RELIANCE INFRASTRUCTURE LTD., IN RE.
M/S SKILLTECH ENGINEERS & CONTRACTORS PRIVATE LIMITED, IN RE.
M/S SAYRE THERAPEUTICS PRIVATE LIMITED., IN RE.
JOINT PLANT COMMITTEE, IN RE
RASHMI HOSPITALITY SERVICES PRIVATE LIMITED, IN RE
M/S TATHAGAT HEALTH CARE CENTRE LLP, IN RE.
ACRYMOLD, IN RE
ADITYA BIRLA RETAIL LTD., IN RE
M/S. CALTECH POLYMERS PVT. LTD., IN RE.
ROD RETAIL PVT. LTD., IN RE.
SHRI SANJEEV SHARMA, IN RE
DEEPAK & CO., IN RE.
NATIONAL PLASTIC INDUSTRIES LTD., IN RE
Kansai Nerolac Paints Ltd. In re.
Akansha Hair & Skin Care Herbal Unit Pvt. Ltd., In re.
Ahmednagar District Goat Rearing & Processing Co-op Federation Ltd., In re
IN RE: RAJASTHAN FOODS PVT. LTD.
VPSSR Facilities, In re
M/s Rajashri Foods et.Ltd., In re.
Sreepati Ranjan Gope & Sons, In re
Maharashtra State Power Generation Company Ltd., In re
J.J. Fabrics v. Kerala Authority for Advance Ruling Kerala State Goods & Service Tax
EMC Ltd., In re
IAC ELECTRICALS PVT. LTD., IN RE.
GKB LENS (P.) LTD., IN RE,
PHOTO PRODUCTS COMPANY (P.) LTD., IN RE
Close section
Chapter 12: Appeals and Revision
Anguvilas M. V. Muthaiah Pillai Firm v. CCE, Trichy
Air Transport Corporation (Assam) Pvt. Ltd. v. State of UP
Close section
Chapter 13: Offences and penalties
Commercial Tax Officer v. Madhu M.B.
Dhanaswaroopdas v. Assistant State Tax Officer
M/s Ascics Trading Company v. The Assistant State Tax Officer, The State of Kerala
Iqra Roadways (India) Thru’Its Prop. v. State of U.P.
Special Ashoka Beedi Works v. GST Officer, Madanpalle
Sameer Mat Industries v. State of Kerala
Rajaguru Spinning Mills Pvt. v. The Secretary, Ministry of Finance
Level 10 Retail Venture v. State Tax Officer
M.K. ENTERPRISES V. STATE OF UP
Zebronics India Pvt. Ltd. v. State of UP
TIME TO TIME LOGISTICS V. UNION OF INDIA
SHANKAR MOHAN V. INTELLIGENCE INSPECTOR…
SAMRAT CARRIERS V. STATE OF U. P.
SAPNA GOODS CARRIER V. UNION OF INDIA
Raj Iron & Building Materials v. Union of India
Maa Vindhyavasini Tobacco Pvt. Ltd. v. Sate of UP
R.R. Agro Industries v. State of UP
AIR TRANSPORT CORPORATION (ASSAM) PVT. LTD. V. STATE OF UP
AKASH TRADERS V. STATE OF UP
Pragati Enterprises v. State of UP
Indus Towers Ltd. v. Assistant State Tax Officer
Age Industries Pvt. Ltd v. Assistant State Tax Officer, SGST Department, Kochi
Kitex Ltd. v. Assistant Sales Tax Officer
K.L. Johar & Co v. State of Kerala
Meenu Traders v. Union of India
Loka Ispat Pvt. Ltd. v. State of UP
General Transport v. State of Kerala
Seth Prasad Agro Pvt. Ltd. v. State of UP
R.R. Agro Industries v. State of UP
Corestrength Traders India Pvt. Ltd. v. Assistant State Tax Officer, Ernakulam
Proactive Plast Pvt. Ltd. v. State of UP
Reliance Industries Ltd. v. State of U.P.
Dipak Logistics and Forwarders v. State of Maharashtra
Manoj Kumar v. State of UP
Powermech Diesels v. Assistant State Tax Officer, Kerala GST, Ernakulam
Ravi Parameswaran Pillai v. Assistant State Tax Officer
Anappuram Steels Pvt. Ltd. v Assistant State Tax Officer
A.K. Fastners v. Assistant State Tax Officer
Plymark India Pvt. Ltd. v. Assistant Sales Tax Officer
Oriental Metals India Pvt. Ltd. v. Assistant State Tax Officer
EVM Passenger Cars India Pvt. Ltd. v. State of Kerala
Artech Realtors Pvt. Ltd. v. Assistant Sales Tax Officer
M.H. Industries v. Assistant State Tax Officer
Shunson C.J. v. State Tax Officer
L.G. Electronics India Pvt. Ltd. v. State of UP
Arihant Superstructure Ltd. v. Union of India
Poonam Grah Nirman Pvt. Ltd. v Assistant State Tax Officer
Bharti Airtel Ltd. v. Assistant State Tax Officer, SGST Department, Ernakulam
General Equipments & Technology Suppliers v. Assistant State Tax Officer
Sri Raghvendra Traders v. Government of Karnataka
Bhumika Enterprises v. State of UP
Modern Traders v. State of UP
Haryana Freight Carrier Pvt. Ltd. v. State of UP
Prompt Compusolutions Pvt. Ltd. v. Assistant Tax Officer
K C PAPPU & SONS V. STATE OF KERALA
Torque Pharmaceuticals Pvt. Ltd. v. State of UP
Surendra Steel Supply Company v. State of UP
Vardh Paper Products (P.) Ltd. v. Commissioner of Commercial Tax/GST, Lucknow
Vardh Paper Products (P.) Ltd. v. Commissioner of Commercial Tax/GST
Lal Steels Pvt. Ltd. v. Assistant Commissioner
Close section
Chapter 14: Transitional provisions
Kundan Care Products Limited and ors. v. Union of India & Anr.
Salasar Synthetics v. Union of India
Kanwar Enterprises (P) Ltd. v. Assistant Commissioner (CT), Chennai
Evergreen Seamless Pipes & Tubes Pvt. Ltd. v. Union of India
Evergreen Seamless Pipes & Tubes Pvt. Ltd. v. Union of India
Evergreen Seamless Pipes & Tubes Pvt. Ltd. v. Union of India
KTL (P) Ltd. v. Union of India
Willowood Chemicals (P.) Ltd.v.Union of India
AGRA STEELS V. UNION OF INDIA
Indus Integrated Information Management Pvt. Ltd. v. Principal Commissioner of CGST...
Close section
Chapter 15: Miscellaneous Provision
GNG Enterprises v. State of U.P.
Teesta Distributors v. State of Kerala
Close section
Chapter 16: Anti-profiteering Measure
Dinesh Mohan Bharadwaj v. M/s Vrandavaneshwree Automotive Pvt. Ltd.
Kumar Gandharv v. KRBL Ltd.
Abel Space Solution LLP, New Delhi v. Schindler India Pvt. Ltd., Mumbai
Close section
Part III: Integrated Goods and Service Tax Act, 2017
Close section
Chapter 1: Levy and Collection of Tax
Jaap Auto Distributors v. Assistant Commissioner of Custom, Chennai
Devashish Polymers Pvt. Ltd. v. Union of India
R.R. Agro Industries v. State of UP
Mohit Minerals Pvt. Ltd. v. Union of India
Synthite Industries Ltd. v. Authority for Advance Rulings Kerala
Carpo Power Ltd. v. State of Haryana
Liberty Chemtrade Pvt. Ltd. v. Union of India
Shree Raipur Cement Plant v. State of Chhattisgarh
Close section
Chapter 2: Determination of Nature of Supply
WS Retail Services (P.) Ltd. v Union of India
In Re: Switching Avo Electro Power Ltd.
Close section
Chapter 3: Place of Supply of Goods/Services
Priyanka Enterprises v. Joint Commissioner of Customs
In Re: Global Reach Education Services Pvt. Ltd.
Close section
Chapter 4: Export/Import/Zero Rated Supplies
Aphro Ecommerce Solutions Private Limited V. Union of India
Narendra Plastic (P.) Ltd. v Union of India
Chemico Synthetics Limited v. Union of India
M/s Ascics Trading Company v. The Assistant State Tax Officer, The State Of Kerala
Jindal Dyechem Industries (P) Ltd. v. Union of India
Gogte Infrastructure Development Corporation Ltd., In Re
Rod Retail Pvt. Ltd., In re
Close section
Part IV: Compensation to States
Close section
Chapter 1: The Goods and Services Tax (Compensation to States) Act, 2017
Mohit Minerals (P.) Ltd. v. Union of India
Mohit Minerals (P.) Ltd. v Union of India
Hind Energy and Coal Beneficiation (India) Ltd. v. Union of India
FC Agrawal Coal Pvt. Ltd. v. Union of India
Close section
CBIC Instruction dated 23.5.2018 on suo motu Transfer of Authorisations
Instruction
Sub: Suo Motu transfer of Authorizations on behalf of Union of India by the Authorized Commissioners – reg.
Master Instruction on Defence against Writ Petitions PILs relating to GST
List of Abbreviations
Meaning of Important Legal Maxims
[44.197.197.23]
44.197.197.23
