AUTHORITY FOR ADVANCE RULING

2018-TIOL-39-AAR-GST

Rashmi Hospitality Services Pvt Ltd

GST - Applicant has submitted that they are having business of caterers and they normally pay GST @18% by classifying their services under heading 9963 as outdoor catering - applicant submits that one of their customers has given the contract for catering services to be provided to the staff and premises have also been made available to applicant which is non-air conditioned; that the customer has asked applicant to charge GST @12%, therefore, the present application for clarification/ruling - agreement copy submitted.

Held: Expression ‘Outdoor catering' has not been defined under the CGST Act/GGST Act, 2017 or the notifications issued thereunder - Nevertheless, the observations made by the High Court in its decision in Indian Coffee Workers Co-op Society - 2014-TIOL-499-HC-ALL-ST are relevant to decide the issue - HC has held that such services are to be treated as 'Outdoor catering' - therefore, supply of the services by the applicant is covered under Serial no. 7(v) of Notification 11/2017-CT(R) attracting CGST @9% + SGST @9%: AAR. - Application disposed of : AUTHORITY ON ADVANCE RULINGS

 

 

HIGH COURT

2018-TIOL-42-HC-ALL-GST

Torque Pharmaceuticals Pvt Ltd Vs State of UP

GST - the assessee company is engaged in manufacturing medicines & mineral water - It transferred certain stock against the stock transfer invoices after paying the IGST @ 18% - The goods were being transferred to its unit in Himachal Pradesh - The e-Way bill was downloaded & details were mentioned - Similarly, stock transfers were made from its branch in Punjab after payment of IGST & under cover of e-Way bills - Thus, the assessee claimed to have generated E-Way Bill prescribed under the UPGST Rules for all the transactions, by mentioning all the relevant details - It also sought to mention the numbers and details of two vehicles used in such transactions, but since the portal was not accepting two vehicle numbers for one transaction, it had to mention the subsequent vehicle number by hand - During transit, the goods were seized & detained for this reason, with notice being issued u/s 191(3) of the UPGST Act.

Held - Apparently due to resistence by transport unions the vehicles belonging to the State of Himanchal Pradesh were not permitted to transport the goods beyond Chandigarh - Thus, vehicles had to be changed to take the goods onwards - In such case, the e-way bill had to accomodate the details of two vehicles - Since the portal did not accept details of both vehicles, the details of the second vehicle had been entered by hand - In such circumstances, the assessee had no option but to take such recourse - Any short-fall in tax can be recovered from the assessee - Hence the goods & the vehicle be released: HC - Writ Petition Allowed : ALLAHABAD HIGH COURT

2018-TIOL-41-HC-KERALA-GST

Alukka Gold Palace Vs State Tax Officer

GST - Petitioner committing mistake in providing PAN number of another firm for the purpose of registration under Kerala VAT - consequently, request made for registration under GST statutes was delayed and was granted only w.e.f 12.08.2017 - Petitioner submitting that on account of the delay they are unable to comply with the statutory requirement under GST for the period from 01.07.2017 to 12.08.2017 and seek appropriate directions. Held: To err is human - it is obligatory for respondents to make appropriate provisions to tackle issues of the instant nature - having regard to the orders passed in similar writ petitions, petition disposed by directing the fourth respondent to provide registration within two months to the petitioner under the GST statutes with effect from 01.07.2017 - no proceedings whatsoever shall be initiated against the petitioner for non-compliance of the statutory provisions: High Court - Petition disposed of : KERALA HIGH COURT

2018-TIOL-40-HC-KERALA-GST

Kairali Granites Vs Assistant State Tax Officer

GST - a consignment of marble, granite slabs & tiles was detained - Later, detention notice was issued to the assessee u/s 129(3) of the CGST Act, 2017 - The assessee claimed that the defect in the notice was purely technical - That the vehicle details were not updated in the e-Way bills - The assessee claimed that such defect did not warrant detention of goods, particularly without there being any evasion of tax. Held - Goods detained under a detention notice issued under CGST or SGST, cannot be released without furnishing security equivalent to the duty demand raised - Hence assessee directed to deposit bank guarantee, upon payment of which, the goods & vehicle would be released - Department to then adjudicate upon imposition of penalty: HC (Para 1,2) - Writ petition disposed off : KERALA HIGH COURT

2018-TIOL-39-HC-KERALA-GST

State Tax Officer (INT) Vs Kerala Gujarat Cargo Express

GST - Alleged evasion of SGST and CGST - Single Judge ordered release of the vehicle and goods by executing a simple bond - State has challenged the order contending that it is passed overlooking Rule 140 of the SGST Rules. Held: On a reading of Rule 140, Division Bench of High Court is of the view that the impugned order has to be modified - In the absence of any challenge against the rules, the goods and vehicle can be released only in accordance with Rule 140 - Therefore, interim order modified directing to release the goods and vehicle either on furnishing the bank guarantee or depositing the amount demanded - Writ Appeal disposed: High Court - Appeal disposed : KERALA HIGH COURT

2018-TIOL-38-HC-KERALA-GST

Leena P Nair Vs GST Council

GST - Petitioners state that all of them have though attempted to upload FORM GST TRAN-1 within the time limit stipulated, they could not complete the process of uploading the form due to IT related glitches - petitioners seek appropriate directions.

Held: In the light of the submission made by the counsel for the GST Network, the writ petitions are disposed of directing the GST Network to make appropriate facilities/provisions to enable the petitioners to complete the filing of FORM GST TRAN-1 as directed in circular No.39/13/2018-GST dated 03.04.2018: High Court - Petition disposed of : KERALA HIGH COURT