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States GST & VAT - Section 129(3)—Penalty under section 129(3)—Non-filling up of Part-B of e-Way bill—Imposition of
Roli Enterprises v. State of U.P. & Ors. (2024) 116 ITPJ (SG) 325 (All-HC) : 2024 TaxPub(GST) 132 (All-HC)
States GST & VAT - Section 74—Determination of tax—Allegation of having issued unsigned notices—Validity of
Goutam Bhowmik v. State of West Bengal & Ors. (2024) 116 ITPJ (SG) 329 (Cal-HC) : 2023 TaxPub(GST) 1798 (Cal-HC)
States GST & VAT - Section 35—Classification of goods—Bakery shortening—Whether classifiable under Entry 130, Part-A, Schedule II of UP GST Act or to be taxed as unclassified goods
CCT v. Adani Wilmar Ltd. (2024) 116 ITPJ (SG) 325 (Allh-HC) : 2023 TaxPub(VAT) 271 (All-HC)
States GST & VAT - Section 35 & 38—Provisional attachment of Bank Accounts—Notice being an intimation under Section 38—Assessee was not a director of company for which period notice was issued for recovery of dues—Validity of
Ajay Kumar Kaushal v. State of Maharashtra (2024) 116 ITPJ (SG) 316 (Bom-HC) : 2023 TaxPub(VAT) 272 (Bom-HC)
States GST & VAT - Section 11(3)—Disallowance of ITC—Input purchased locally and interstate, used in manufacture—ITC availed only in respect of raw materials purchased locally, consumed in manufacture of pipes which were sold within State—Allowability of
Associated Pipe Industries v. State of Kerala (2024) 116 ITPJ (SG) 315 (Ker-HC) : 2023 TaxPub(VAT) 275 (Ker-HC)
States GST & VAT - Section 78—Demand on pre-deposit—Demand of huge pre-deposit even though fraudulent refund was pocketed by consultant—Validity of
Chirag Cotton Co. v. State of Gujarat (2024) 116 ITPJ (SG) 313 (Guj-HC) : 2023 TaxPub(VAT) 279 (Guj-HC)
States GST & VAT - Article 226—Writ petition—By pass of mandatory provision of filing appeal to avaid pre-deposit of 10% of tax amount—Maintainability of
Jain Diamonds (P) Ltd. v. State of Maharashtra & Ors. (2024) 116 ITPJ (SG) 316 (Bom-HC) : 2023 TaxPub(VAT) 220 (Bom-HC)
States GST & VAT - QUESTION : Applicant provides canteen facilities to its employees in terms of the Meal Policy dt. 1-4-2016. It sought advance ruling on the following questions : (1) Whether GST is liable to be discharged on the portion of the amount recovered by the applicant from its employees towards the canteen facilities provided to them? (2) Whether the applicant is eligible to avail input tax credit in respect of the GST charged by the canteen service provider for the canteen facilities provided to its employees? (3) Whether the applicant is eligible to avail input tax credit in respect of the GST charged by the canteen service provider for the canteen facilities provided to employees on deputation and on business travel and temporary workers? (4) Whether applicant is eligible to avail input tax credit in respect of inputs i.e. equipment and kitchen utensils utilized for providing canteen facilities to its employees? RULING : (1) GST is not liable to be discharged on the portion of the amount recovered by the applicant from its permanent employees towards the canteen facilities provided to them. However, recovery of amount from employees of SMC on deputation, employees of MSIL on business travel and temporary workers including team lease employees, who are on third party roll working within the factory premises, would fall within the ambit of the definition of 'outward supply' as per section 2(83) of the CGST Act, 2017 and therefore, is liable to tax as a supply under GST. (2) Applicant is eligible to avail input tax credit in respect of the GST charged by the canteen service provider for the canteen facilities provided to its permanent employees in view of the provisions of section 17(5)(b) as amended effective from 1-2-2019 and clarification issued by CBIC vide Circular No. 172/04/2022-GST, dt. 6-7-2022 read with provisions of section 46 of the Factories Act, 1948 and read with provisions of Gujarat factory Rules. 1963. ITC on the above is restricted to the extent of the cost borne by the applicant for providing canteen services to its employees, but disallowing proportionate credit to the extent embedded in the cost of goods recovered from such employees. (3) Applicant is not eligible to avail ITC in respect of the GST charged by the canteen service provider for the canteen facilities provided to employees of SMC on deputation, employees of MSIL on business travel and temporary workers (including team lease employees who are on third party roll working within the factory premises). (4) Applicant is not eligible to avail ITC in respect of inputs i.e. equipment and kitchen utensils utilized for providing canteen facilities to its employees.
Suzuki Motor Gujarat (P) Ltd., In re (2024) 116 ITPJ (SG) 311 (AAR)
States GST & VAT - QUESTION : Applicant runs restaurant in the same premises where the hotel rooms are situated. The applicant has a demarcated area for the heritage hotel room, kitchen, courtyard & restaurant. The applicant by virtue of the mandatory rate of 5% GST for restaurant service, is not entitled to claim ITC for the restaurant service and provisions of section 16 of the CGST Act, 2017, do not apply to the applicant in so far as the restaurant business is concerned. However, the applicant sought advance ruling on following questions : 1. Whether the applicant is entitled to claim input tax credit of the expenses incurred for the general expenses of the Company which are meant for the purpose of business? 2. Whether the applicant is entitled to enjoy the benefit of the input tax credit based on the square foot and area of usage of the premises? 3. Whether the provisions of Rule 42/43 of the CGST Rules, 2017 read with SGST Rules, 2017 are not applicable to the claim of the input tax credit of the applicant as the declared tariff of the hotel rooms never exceeds Rs. 7499 at any time during the year. RULING : 1. The credit of input tax charged on goods or services used exclusively in supplying restaurant service is not eligible. Further, credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for ITC, is reversed as if supply of such service is an exempt supply attracting provisions of section 17(2) of the CGST Act, 2017 and the rules made thereunder. The applicant has not mentioned as to what other supplies are being made by them. Non-mentioning of details of such other supplies, if any, by the applicant has resulted in a situation wherein it can only be stated that if/since they are only providing restaurant services, the question of availing ITC in respect of expenses incurred for general expenses of company, does not arise. 2. If the applicant is engaged in providing certain other supplies eligible for ITC, information of which we are not privy to, in such a situation explanation (iv) (b) of the basic Notification No. 11/2017-CT (Rate), 28-06-2017 would apply and credit would be eligible subject to the same. The credit however, shall be restricted in terms of section 17(2) of the CGST Act, 2017. 3. The provisions of Rule 42/43 of the CGST Rules, 2017 read with SGST Rules, 2017 are applicable to the claim of ITC of the applicant.
Mangaldas Mehta & Co. Ltd., In re (2024) 116 ITPJ (SG) 310 (AAR)
States GST & VAT - Section 107(1)—Recovery of tax—Statutory time period for filing appeal did not expire—Validity of
Penna Cement Industries Ltd. v. State of Andhra Pradesh (2024) 116 ITPJ (SG) 308 (AP-HC) : 2024 TaxPub(GST) 211 (AP-HC)

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