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Provisional attachment set aside when no proceeding was pending: Hon’ble Bombay High Court  
In M/s SS Offshore Pvt. Ltd. v. Union of India and Ors., Writ Petition (L) No. 13363 Of 2021, Hon’ble High Court held that no proceedings under Sections 62 or 63 or 64 or 67 or 73 or 74 of the CGST Act were pending against the petitioner-company and, therefore, the order of provisional attachment of its bank account is illegal.

Challenging parallel proceeding u/s. 6(2)(b) cannot be entertained under Article 226: Hon’ble Madras High Court 
In Kuppan Gounder P.G. Natarajan v. Directorate General of GST Intelligence, New Delhi, W.P. No. 15708 of 2021, Hon’ble High Court observed that in the parallel proceeding if the aggrieved person is of an opinion that the subjects are one and the same, it is for him to establish the same before the competent authority by producing the records. Contrarily, such an adjudication in detail, cannot be conducted by the High Court in a writ proceeding under Article 226 of the Constitution of India. Writ Petition Dismissed.  

ITC cannot be denied if payment of tax along with interest is made for the period covered by provisional registration: Hon’ble Kerala High Court
In St. Joseph Tea Co. Ltd. v. State Tax Officer, Kottayam and Ors., W.P.(C) No. 17235 of 2020 and Paramount Enviro Energies v. State Tax Officer, Kottayam and Ors., W.P.(C) No. 11423 of 2021, Hon’ble High Court held that to resolve the issue petitioner pays the tax along with the interest for the period covered by provision registration vide GST DRC-03 or against the SCN/Statement. Further, the Hon’ble Court also held that the ITC shall not be denied only on the ground that the transaction is not reflected in GSTR-2A.

Grant of Interim Bail on the ground of medical condition of the petitioner’s father: Hon’ble Rajasthan High Court
In Sumit Dutta v. Union of India, S.B. Criminal Miscellaneous Second Bail Application No. 10359/2021, Hon’ble High Court granted interim bail sought on the ground of medical condition of petitioner’s father. Note: Alleged offences were under Sections 132(1)(b) & (c) of the CGST Act, 2017, read with Sections 132(1)(i) and Sub Section (5) of the Act.

Assessment Order set aside when no notice of personal hearing was given: Hon’ble Andhra Pradesh High Court
In Korrapathi Janardhana Naidu v. The State of Andhra Pradesh, The Assistant Commissioner ST, Writ Petition No. 9011 of 2021, Hon’ble High Court set aside the assessment order on the sole ground of failure to adhere to the provisions of sub-section (4) of Section 75 of the CGST Act, 2017 and remanded the matter to the Assessing Authority for passing appropriate orders afresh.

Voucher (paper or electronic) is taxable under GST at 18%: Authority for Advance Ruling, Karnataka
In Re: Premier Sales Promotion Pvt. Ltd., KAR ADRG 37/2021 dtd. 30.07.2021, AAR, Karnataka held that supply of vouchers is taxable as goods at the rate of 18% as per Entry No. 453 of Schedule 3 of Notification No. 01/2017 – Central Tax (Rate) dated 28.06.2017 and, the time of supply would be governed by Section 12(5) of the CGST Act 2017. AAR also held that vouchers are neither actionable claims nor money. With respect to e-vouchers, which are intangible, will also be covered under goods.

Vehicle supplied with or without battery will still be classified as electrically operated vehicle: Authority for Advance Ruling, Odisha
In Re: M/s. Anjali Enterprises, 01/ODISHA-AAR/2021-22, AAR, Odisha held that two or three-wheeled “battery-powered electric vehicle”, when supplied with or without battery pack, is classifiable under HSN 8703 as an ‘electrically operated vehicle’ and is taxable at 5% GST.

Exemption limit of INR 7500/- will apply to repair, maintenance fund and sinking fund: Authority for Advance Ruling, Maharashtra
In Re: M/s Forest County Co-operative Housing Society Limited, No.- GST-ARA-65/2019-20/B-42, AAR Maharashtra held that the Applicant ‘co-operative housing society’ and its members are to be considered as separate persons. It means, both are distinct entities. And ‘repair and maintenance fund, sinking fund’ are covered under the ‘services’ as per the provisions of the GST Act. Hence, such services provided by the applicant to its members are liable to tax subject to crossing the threshold turnover limit. Considering the Sl. No. 77 of the NN. 12/2017-Central Tax (Rate) dated 28.06.201 and Circular No. 109/28/2019-GST dated 22/07/2019, it was further held that, if the applicant has collected the charges from its members on the above said supplies up to ₹ 7500/-per member per month basis, then the said supplies would not attract the GST and if the charges collected exceed the ₹ 7,500/- per month, in that case, the GST would be applicable on the total amount recovered (by whatever name called) from its members on their supply of services.

Resumption of E-way Bill blocking from 15.08.2021: Advisory by GSTN

1. The government has decided to resume blocking of E-way Bill generation facilities from 15, August 2021 (15.08.2021) onwards. 
2. How to add a bank account in GST Registration details.

Author’s Comment: Due to space constraints, relevant Advance Rulings of last week will be published on the website, asap. Apologies !! 

The author may be reached at abhishek@gstivy.in*