The Petitioner was providing 3D map making services to entity based in Abu Dhabi. It imported satellite images from UK. The images were processed and sent to Abu Dhabi via File Transfer Protocol (FTP) (email). It applied for refund of accumulated input tax credit under Section 54 of the CGST Act, 2017 claiming benefit of…

The petitioner provided services of preparation of Detailed Project Report for the purpose of development of Metro Rail Project for the City of Surat, Gujarat. The said service was exempt from GST. However, the Petitioner paid GST on the same under 'mistake of law. The payment was made in August, 2017. The Petitioner file refund…

The petitioner is a former director of a company. He had resigned. His account came to be attached under Section 83 of the CGST Act by the State Tax Officer for alleged pending dues of the company. The attachment was challenged by way of writ. It was contended that attachment under section 83 can be…

The petitioner was selling Areca nuts from Karnataka to customer based in Delhi. The conveyance was intercepted and proceedings under section 129 was initiated on the basis that there was no E-way Bill. However, confiscation order came to be passed under section 130 of the CGST Act, 2017 on the ground that the goods were…

The petitioner is a works contractor. Refund claims were filed. Refund orders were passed against the petitioner. Appeals were filed before appellate authority. The appellate authority allowed the appeals (partly in some cases). However, form APL-04 was either not uploaded online or incorrect form was uploaded. Due to which, the original authority did not sanction…

The appellant is a dealer. It purchases heavy vehicles from Tata Motors and cars from Hyundai Motors. The said vehicles are sold to customers. A demand of service tax of over Rs.33 crores was raised on the appellant on the ground: (i) the discount/incentive offered by the manufacturer by way of various schemes is consideration…