Tax Cases Monthly Round-Up: June 2023

Indirect TaxesDelhi High CourtShow Cause Notice Lacks Reasons In Detail For Denial Of Refund Of ITC To Mcdonald’s India: Delhi High CourtCase Title: M/S Mcdonalds India Pvt. Ltd. Versus Additional CommissionerCitation: 2023 LiveLaw (Del) 479The Delhi High Court has held that the show cause notice lacks reasons in detail for the denial of refund of Input Tax Credit (ITC) to Mcdonald's India.Delhi High Court Quashes SCN For Being Devoid Of Reasons, Restores GST RegistrationCase Title: Rishiraj Aluminium Private Limited Versus Goods And Service Tax OfficerThe Delhi High Court has quashed the show cause notice as it was devoid of reasons and restored the GST registration.Rule 89(4) Under CGST Rules Inapplicable On Refund Of Integrated Tax Paid On Zero-Rated Supply: Delhi High CourtCase Title: Ohmi Industries Asia Private Limited Versus Assistant CommissionerThe Delhi High Court has held that Rule 89(4) of the Central Goods and Services Tax Rules, 2017 is inapplicable to cases of refund of integrated tax paid on zero-rated supply.Bombay High CourtBombay High Court Upholds The Validity of Provisions Dealing With Place Of Supply Under IGSTCase Title: Dharmendra M. Jani Versus Union of IndiaThe Bombay High Court has upheld the validity of Section 13(8)(b) and Section 8(2), which deal with place of supply under the Integrated Goods and Service Tax Act, 2017 (IGST Act).Excise Commissioner Is Duty Bound To Cancel Liquor Licence On The Application Of Legal Heirs Of The Deceased: Bombay High CourtCase Title: Dattaram Govind Naik Versus State Of GoaThe Bombay High Court, Goa Bench has held that when the legal heirs of the deceased license holder applied for cancellation, the excise commissioner was duty-bound to cancel it.Karnataka High Court Karnataka High Court Issues Directions To Determine Tax Difference Calculation For Pre-GST Works ContractCase Title: B S Kumar Swamy Versus State Of KarnatakaThe Karnataka High Court has issued directions determining the tax difference calculation for pre-GST works contracts.Dept. To Reconsider The Application Under Karasamadhana Scheme: Karnataka High Court Quashes Recovery From The BankerCase Title: M/s. GE T & D India Ltd. Versus State Of KarnatakaThe Karnataka High Court has quashed the recovery from the banker and directed the department to reconsider the application under the Karasamadhana Scheme. Kerala High Court GST Act Has An Inbuilt Mechanism And Impliedly Excludes The Application Of The Limitation Act: Kerala High CourtCase Title: Penuel Nexus Pvt. Ltd. Versus The Additional Commissioner Headquarters (Appeals)Citation: 2023 LiveLaw (Ker) 280The Kerala High Court has held that Section 107 of the CGST Act is an inbuilt mechanism and has impliedly excluded the application of the Limitation Act.Andhra Pradesh High Court Life Tax On Vehicle Should Be On The Cost, Excluding GST And Cess: Andhra Pradesh High Court Directs RefundCase Title: Valluru Pavan Chand Versus State of APThe Andhra Pradesh High Court has held that life tax is to be collected from the vehicle owner upon sale based on the net invoice price of the vehicle and not the ex-showroom price of the vehicle.Tax Not Payable On Motor Vehicles Exclusively Used for Contract Inside Central Deposit Yard: Andhra Pradesh High CourtCase Title: Tarachand Logistics Solutions Limited Versus State of Andhra PradeshThe Andhra Pradesh High Court has held that the motor vehicles exclusively used for the petitioner's contract inside the Central Deposit Yard of Rashtriya Ispat Nigam Limited (RINL) are not liable for taxation and are entitled to exemption.Allahabad High Court'Refrain From Issuing Service Tax /GST Notices To Lawyers Rendering Legal Services': Allahabad HC Directs Lucknow GST CommissionerateCase title - Pankaj Khare vs. Union Of India Thru. Secy. Deptt. Of Custom And Cgst, Ministry Of Finance, New Delhi And Others 2023 LiveLaw (AB) 187 [WRIT TAX No. - 148 of 2023]Case Citation: 2023 LiveLaw (AB) 187The Allahabad High Court has ordered the Commissioner, GST to issue clear direction to the GST Commissionerate in Lucknow that no notices regarding payment of service tax /GST are issued to the lawyers rendering legal service falling in the negative list so far as service tax is concerned.Gujarat High Court'Provide Specific Reasons': Gujarat High Court Quashes Order Cancelling Firm's GST Registration Based On Cryptic Show Cause NoticeCase Title: Sona Metals Versus State Of Gujarat The Gujarat High Court has quashed an order cancelling the Goods and Services Tax (GST) registration of Sona Metals, citing a lack of detailed reasons for the cancellation.GST Payable Only On The Cost of Construction and Not On The Cost Of Land: Gujarat High CourtCase Title: Munjaal Manishbhai Bhatt Versus Union Of IndiaThe Gujarat High Court, while giving major relief to the buyers, has held that GST is payable only on the cost of construction and not on the cost of land.SGST Dept. Can Initiate Proceedings Against The Unit Situated In SEZ: Gujarat...

Tax Cases Monthly Round-Up: June 2023

Mariya Paliwala

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