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Petitioner is directed to deposit the first tranche of Rs. 5 Cr. with the Revenue or before March 31, 2021 which is apart from the excess amount that the Petitioner is required to deposit with the Revenue.
SPNN Business Services Pvt. Ltd. vs. Commissioner of CGST
(2021) TaxCorp(IDT) 4756 (HC-DELHI)
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Almost one month has passed but no effect has been given to HC’s earlier order of release of goods, only because of the GST Officer’s misconception of law.
Western Enterprises vs. State of Gujarat
(2021) TaxCorp(IDT) 4755 (HC-GUJARAT)
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The order is fundamentally flawed and passed in violation of the principles of natural justice as a hearing was entitled to Petitioner as per Rule 92 (3) of the CGST Rules.
Navneet R. Jhanwar vs. State Tax Officer and Ors.
(2021) TaxCorp(IDT) 4754 (HC-JHARKHAND)
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There is no transfer of possession to enjoy the property freely, moreover, the pathway is used both by landowner as well as Appellant, the pathway cannot be termed as land appurtenant to residential dwelling as claimed by Appellant.
In the matter of Chennai Metro Rail Limited
(2021) TaxCorp(IDT) 4753 (AAR)
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A new form be introduced to reflect in the GST return, figures of revenue generated out of services provided to Non NTOR.
Pradeep Goyal vs. Union of India & Ors.
(2021) TaxCorp(IDT) 4750 (SC)
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As and when the quorum of Advance Ruling Authority is complete and functioning, the application of the Petitioner be decided expeditiously, and preferably within a period of four weeks from the date of completion of the quorum.
Pernod Ricard Pvt Ltd vs. Authority for Advance Ruling GST
(2021) TaxCorp(IDT) 4746 (HC-DELHI)
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Jurisdictional commissioner has exceeded his jurisdiction by enquiring on complaint before forwarding the same to the State Screening Committee, which is prima-facie not in accordance with Rule 128(2) of the CGST Rules.
British Biologicals vs. UOI & Ors.
(2021) TaxCorp(IDT) 4743 (HC-DELHI)
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A provision would have to be interpreted on the strength of the object and reasons for which it was inserted and bearing in mind the overall scheme of the Act.
DMR Constructions vs. The Assistant Commissioner
(2021) TaxCorp(IDT) 4742 (HC-BOMBAY)
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Continued detention of the petitioners would not at all be justified.
Sunil Kumar Jha and other vs UOI
(2021) TaxCorp(IDT) 4741 (HC-BOMBAY)
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Geo Membrane for Waterproof Lining fabrics would invariably be covered under heading 3926.
In the matter of Ananta Synthetic Innovations
(2021) TaxCorp(IDT) 4737 (AAR)
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A complete gamut of activities required for well-being of a patient and provided by a hospital under the direction of medical doctors is a composite supply of service and is covered under Inpatient services classifiable under SAC 999311.
In matter of Baroda Medicare Pvt Ltd.
(2021) TaxCorp(IDT) 4736 (AAR)
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As per their clear mandate the goods which suffered tax(cumulative) in the band of 3% to 9% are to be taxed at 5% GST.
In the matter of S.A.Safiullah and Co.
(2021) TaxCorp(IDT) 4735 (AAR)
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Transaction of printing of content on PVC banners & supply of such printed trade advertisement is a composite supply and not 'supply of goods, with supply of service of printing being the principal supply.
In the matter of Macro Media Digital Imaging Pvt. Ltd.
(2021) TaxCorp(IDT) 4734 (AAR)
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The Petitioner impugned the letters / orders summoning the Assessee for giving evidence and of provisional attachment u/s 83 of the CGST Act, 2017 of the Assessee’s bank account.
Globus Spirits Ltd vs. Union of India & Ors.
(2021) TaxCorp(IDT) 4733 (HC-DELHI)
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The order withholding the refund can be passed only if the prerequisites of recording of the opinion in terms of relevant provisions is found present in a particular case.
Bushrah Export House vs. UOI
(2021) TaxCorp(IDT) 4732 (HC-ALLAHABAD) · Section 54
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Petitioner is eligible for IGST refund claim on the basis of shipping bills i.e. on the export of goods in terms of Rule 96A of the CGST Rules.
Asian Organo Industries vs. The Principal Commissioner of Customs
(2021) TaxCorp(IDT) 4731 (HC-GUJARAT)
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Appellate Authority is directed to entertain and without insisting on payment of pre-deposit decide the appeal on merits of the case within three months.
Vehicle Factory Jabalpur vs. Joint Commissioner & Ors.
(2021) TaxCorp(IDT) 4730 (HC-MP)
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Bank account of only the taxable person can be provisionally attached under section 83 of the CGST Act and therefore the provisional attachment of bank account of the family members is set aside.
Dharmesh Gandhi vs. Assistant Commissioner (Anti-Evasion)
(2021) TaxCorp(IDT) 4729 (HC-BOMBAY)
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In the case in hand, the applicant for advance ruling is recipient of service and not supplier, therefore, the question is not liable for admission and is therefore rejected.
In the matter of Chennai Metropolitan Water Supply and Sewerage Board
(2021) TaxCorp(IDT) 4727 (AAR)
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Provision of reverse charge mechanism is not applicable on the applicant even if it has procured some services to arrange these supplies from unregistered persons until further notification is issued by Govt. in this regard.
In the matter of Jewel Classic Hotels Pvt. Ltd.
(2021) TaxCorp(IDT) 4726 (AAR)
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