Hon’ble High Court of Madras affirmed the order of Ld. Single Judge in directing the Revenue Authority to enable the BEL herein to file a revised Form TRAN-1, by the opening of the portal and that such exercise is to be completed within a period of 8 weeks from the date of an issue this order.
As per the given case the applicant is selling the goods before clearing the same for home consumption. Therefore, place of supply shall be the place from where the applicant makes taxable supply of goods, i.e., Maharashtra. Therefore, the applicant can supply goods under GSTIN of Maharashtra and separate registration is not required in importing state.
In the matter of Goodmatric Export Pvt. Ltd. and another Vs. Union of India and others (WRIT PETITION (ST.) NO.94899 OF 2020 dated), the petitioner’s bank accounts have been freeze at the request of the respondent on the grounds that petitioner is importing rough stones and semi-precious stones on the over-priced invoices.
In the matter of NIPUN A BHAGAT, PROPRIETOR OF STEEL KRAFT INDUSTRIES VERSUS STATE OF GUJARAT, (R/Special Civil Application No. 14931 of 2020), ITC of the writ applicant was blocked under Rule 86A of the CGST Act for recovery of dues outstanding under GVAT Act from the company in which writ applicant was a director.
Considering queries from field formations and instructions of Hon’ble High Court, Central Board of Indirect Taxes and Customs (“CBIC”) has issued guidelines for disallowing debit in Electronic Credit Ledger under Rule 86A of CGST Rules vide CBEC-20/16/05/2021-GST/1552 dated 2nd November 2021.
Once the application had been processed and or order passed, which has attained finality, the respondents cannot escape the plain effect of the same. They also cannot escape the liability of interest that arises on non-compliance of the same.
As per Section 15, there is no provision available which provides for deduction of Management Fee, ESI and EPF contribution. Therefore, in the given case, GST is liable on entire invoice value including EPF and ESI.
A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other.
It shall not be a mixed supply if these items are supplied separately;”
V J M & Associates LLP