BAKER HUGHES ASIA PACIFIC LTD. Vs. UNION OF INDIA AND ORS

GOODS & SERVICES TAX – REFUND OF EXCESS ITC – INVERTED DUTY STRUCTURE – APPLICATION REJECTED IN THE LIGHT OF CIRCULAR - HOLDING THAT INPUT AND OUTPUT SUPPLIES ARE THE SAME -  HELD -  THE PETITIONER IS ELIGIBLE FOR REFUND – CIRCULAR IS IN CONFLICT WITH THE RELEVANT STATUTORY PROVISION - STATUTORY PROVISION IS UNAMBIGUOUS -  THAT APART CLAIM OF REFUND IS FOR A  PERIOD PRIOR TO THE ISSUANCE OF CIRCULAR - SECTION 54(3)(ii) OF THE CGST/SGST ACTS AND CIRCULAR NO.135/05/2020-GST F.NO. CBEC-20/01/06/2019-GST. The petitioner having registration under t...

PRINCIPAL COMMISSIONER, GST HYDERABAD & ANR Vs. SRI LAXMI KALA MANDIR

PROFITEERING - SUPPLY OF SERVICES BY WAY OF ADMISSION TO EXHIBITION OF CINEMATOGRAPHY FILMS - BENEFIT OF REDUCTION IN THE GST RATE NOT PASSED ON - CONTRAVENTION OF SECTION 171 OF CGST ACT -  RESPONDENT IS DIRECTED TO COMMENSURATELY REDUCE THE PRICES OF MOVIE TICKETS IN LINE WITH THE PROVISIONS OF SECTION 171 (1) READ WITH RULE 133 (3) (A) OF THE CGST RULES 2017 - SINCE THE CUSTOMERS/ RECIPIENTS, IN THIS CASE, ARE NOT IDENTIFIABLE, THE RESPONDENT IS DIRECTED TO DEPOSIT THE PROFITEERED AMOUNT AND INTEREST THEREON IN THE CENTRAL CONSUMER WELFARE FUND (CWF) AND THE TELANGANA STATE CWF -  ...

K.E. AGRO PRODUCTS (P) LTD. Vs. THE STATE TAX OFFICER (IB) & ORS

PROCEDURE – OFFICER HAS NOT CITED ANY REASON FOR NOT GIVING THE COPIES OF THE STATEMENTS SOUGHT FOR BY THE APPELLANTS -  BUT IN THE COUNTER AFFIDAVIT FILED BEFORE COURT SPECIFIC CONTENTIONS RAISED – HELD - AN AFFIDAVIT CANNOT ENLARGE OR SUPPLEMENT REASONS WHICH THE ORDER DID NOT CONTAIN AT THE TIME WHEN IT WAS ISSUED - SECTION 67(5) AND SECTION 70 OF THE GST ACT,2017  The appellants (three entities) are assessees under the CGST/SGST Acts, 2017 and are engaged in outward supply of rice and bran. In connection with the enquiry, the State Tax Officer issued summons to one...

BHIMA ENTERPRISES Vs. STATE TAX OFFICER (INVESTIGATION BRANCH) & ANR

RECTIFICATION OF ERROR – ‘ERROR APPARENT ON THE FACE OF THE RECORD’ – IMPLIES AN ERROR WHICH CAN BE ESTABLISHED NOT BY A LONG DRAWN PROCESS OF REASONING ON POINTS HAVING TWO OPINIONS - IT SHOULD BE AN ERROR SELF-EVIDENT - CAN BE ESTABLISHED WITHOUT ANY LENGTHY AND COMPLICATED ARGUMENTS – SECTION 66 OF THE KERALA VALUE ADDED TAX ACT,2003. NATURAL JUSTICE – OPPORTUNITY OF BEING HERAD - THE STATUTE PRESCRIBES FOR GRANT OF AN OPPORTUNITY OF HEARING ONLY WHEN THE RECTIFICATION HAS THE EFFECT OF ENHANCING AN ASSESSMENT OR PENALTY – HOWEVER IF PETITIONER S...