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Since no penalty provisions were in existence during the profiteering period above mentioned, penalty prescribed under section 171(3A) cannot be imposed retrospectively.
DGAP vs. M/s Fusion Buildtech Pvt. Ltd.
(2020) TaxCorp(IDT) 4506 (NAA)
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It cannot be said that exercise of power under Rule 86A for the purpose of blocking the ITC is mala fide or without any application of mind.
S.S. Industries vs. UOI
(2020) TaxCorp(IDT) 4505 (HC-GUJARAT)
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Commencement of investigation under section 67, can be said to be the start of a proceeding and investigation can be initiated by either the concerned officer/jurisdictional officer or by any other agencies empowered under the CGST Act to issue summons and investigate.
In the matter of Tirumala Milk Products Pvt Ltd
(2020) TaxCorp(IDT) 4503 (AAR)
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Revenue is directed to refrain from taking any coercive steps against the Petitioners till January 31, 2021.
NPG Rice Mill Pvt. Ltd. & Anr. vs. Director General of Goods & Services Tax Intelligence & Ors.
(2020) TaxCorp(IDT) 4502 (HC-CALCUTTA)
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The matter be tagged along with the other batch matters to be listed on January 4, 2021 where the constitutional validity of NAA has been challenged.
S.C. Johnson Products Pvt. Ltd. vs. UOI
(2020) TaxCorp(IDT) 4500 (HC-DELHI)
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The Courts can certainly examine whether decision making process was reasonable, rational, non arbitrary and violative of Article 14, applies principles of non-discrimination as well as Level playing field” embodied in Article 14 and Artile 19 (1) (g) of the Constitution as well as justified by a line of SC judgments on the scope of judicial review.
Bharat Forge Ltd. vs. The Principal Chief Materials Manager Diesel Locomotive Works And Ors.
(2020) TaxCorp(IDT) 4499 (HC-ALLAHABAD)
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Whether or not the registered trademark has been foregone and whether or not the applicant has mislead the authority would be a matter adjudication and finds instant case to be fit case where discretion could be exercised in assessee’s favour.
Idrish Yusufbhai Malvasi vs. State of Gujarat and Ors.
(2020) TaxCorp(IDT) 4498 (HC-GUJARAT)
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Bank and assessee will not have the debtor-creditor relationship.
Vinod Kumar Murlidhar Chechani Proprietor of M/s Chechani Trading Co. vs. State of Gujarat & Ors.
(2020) TaxCorp(IDT) 4497 (HC-GUJARAT)
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In the event of arrest, Petitioner be released on bail upon furnishing a bail bond of Rs. 25,000 with 2 sureties of like amount to the satisfaction of the Chief Judicial Magistrate, subject to conditions laid down in section 438 (2) of CrPC
Sanoj Chaudhary vs. The State of Bihar
(2020) TaxCorp(IDT) 4496 (HC-ALLAHABAD)
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An objection against provisional attachment order can be filed as per Rule 159 (5) of the CGST Rules, however, as admitted by Counsel for Petitioner no objection has been filed.
R.J. Exim and Anr. vs. The Principal Commissioner, CGST and 3 Ors.
(2020) TaxCorp(IDT) 4495 (HC-ALLAHABAD)
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Commercial Tax Officer, GST is directed to immediately look into the two applications filed u/s 30 and pass appropriate order within 8 days after giving a hearing opportunity to the writ applicant
Bhawani Textile Thro Proprietor Jayesh Soni vs Asst. Commissioner
(2020) TaxCorp(IDT) 4494 (HC-GUJARAT)
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Revenue is directed to release the goods and vehicle to the Petitioner upon producing a copy of this judgment, asks Government Pleader to facilitate by communicating to the Revenue for expeditious clearance of goods and vehicle.
Trinity Beverages Pvt Ltd. vs. State of Kerala & Ors.
(2020) TaxCorp(IDT) 4493 (HC-KERALA)
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Mere fact that a number of tasks have been entrusted to the applicant would not make it entitled to be categorized as composite supply in terms of section 2(30) of the CGST Act, 2017.
In the matter of NBCC (INDIA) Ltd.
(2020) TaxCorp(IDT) 4492 (AAR)
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The submissions in the Applicant’s email dated November 11, 2020 appear to have been sourced from the internet, however no submissions as regards chemical composition of Pyrolysis oil was made therein nor any test report which shows composition has been produced.
In the matter of Royal Carbon Black Private Limited
(2020) TaxCorp(IDT) 4491 (AAR)
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Consultancy services to OPTCL is not import of service under section 2(11) of the IGST Act whereby the Engineer/expert belonging to the Applicant is to be treated as supplier located in India and made liable to pay GST, and obtain registration under OGST Act and CGST Act.
In the matter of Tokyo Electric Power Co.
(2020) TaxCorp(IDT) 4490 (AAR)
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Government is empowered to enact and grant exemption u/s 11 of CGST Act r/w Section 11 of RGST Act and various State governments have extended exemption benefits by way of reimbursing the contractors in case of contracts entered in pre-GST regime.
SPML Infra Limited vs. State of Rajasthan & Ors.
(2020) TaxCorp(IDT) 4489 (HC-RAJASTHAN)
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Any transfer in title of goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration is a supply of goods.
In the matter of Telecommunications Consultants India Ltd.
(2020) TaxCorp(IDT) 4487 (AAR)
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Though the transaction satisfies condition specified u/s 2(6)(i)(ii)(iv) and (v) but not clause (iii) of section 2(6) as the place of supply of applicant is within India and thus subject transaction cannot be considered as export of services under the GST laws.
In the matter of Prettle Automotive Pvt Ltd
(2020) TaxCorp(IDT) 4485 (AAR)
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The point of maintainability of the writ petition shall be kept open. Furthermore, the parties shall abide by the result of the writ petition. The writ petitioner shall also be at liberty to file an application in this writ petition if any coercive step is taken against it, if advised.
Rupa & Co. Ltd vs. The Assistant Commissioner of Central Goods and Service Tax
(2020) TaxCorp(IDT) 4484 (HC-CALCUTTA)
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When a legal action is barred by limitation unless that bar is overcome, no decision can be rendered on merit.
Kiran Enterprise vs. The State of Tripura and Ors.
(2020) TaxCorp(IDT) 4483 (HC-Tripura)
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