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Explanatory Notes are not exhaustive and therefore Odomos in cream form would also be covered under the classification of mosquito repellents.
Dabur India Limited vs. UOI & Ors.
(2020) TaxCorp(IDT) 4482 (SC)
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If buyer is from India and online games are stored in CLOUD on servers outside India but payment is received in INR, same is not export of services and hence IGST is leviable in terms of section 5(3) & 5(4) of the IGST Act at the rate of 18%.
In the matter of Amogh Ramesh Bhatwadekar
(2020) TaxCorp(IDT) 4481 (AAR)
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The notification does not exempt just the services which are activities in relation to the functions entrusted to Municipalities but specifies the class of recipients also, and the recipient of the service of the applicant do not fall in the specified class of recipients.
In the matter of Sumeet Facilities Limited
(2020) TaxCorp(IDT) 4479 (AAR)
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The supply should be in respect of Pure Services being provided to Government and by way of any activity in relation to any function entrusted to a Panchayat under Article 243G or Municipality under Article 243W.
In the matter of Janki Sushikshit Berojgar Nagrik Seva Sahakari Sanstha
(2020) TaxCorp(IDT) 4478 (AAR)
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None of the ingredients which are required for confiscation existed in the present case and thus, the confiscation itself was wholly arbitrary and illegal
Metenere Ltd.vs UOI & Ors
(2020) TaxCorp(IDT) 4477 (HC-ALLAHABAD)
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The entry at 66(b)(iv) seeks to exempt only those services provided to such institution in relation to admission of students or conduct of examination for such admission to all the educational Institutions, including the higher educational institutions, which were not exempted up to this amendment.
In the matter of Bharathiyar University
(2020) TaxCorp(IDT) 4474 (AAR)
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Matter is not dealt on merits. It is open to Petitioner to apply for refund before the appropriate authority which shall deal with the same strictly in accordance with law as expeditiously.
Swati Buildcon vs. State of Gujarat and 1 Ors.
(2020) TaxCorp(IDT) 4469 (HC-GUJARAT)
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Revenue has no objection to the amendment prayer.
Abhi Engineering Corpn. Pvt. Ltd. vs. Union of India
(2020) TaxCorp(IDT) 4468 (HC-BOMBAY)
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Rule 138(10) of the CGST Rules prescribes the validity of an e-way bill with the extension of further period by 8 hours after the expiry.
Hemanth Motors vs. State of Karnataka & Ors.
(2020) TaxCorp(IDT) 4467 (HC-KARNATAKA)
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Parties have been unable to point-out prohibition in law against grant of extension of time by The Assistant Commissioner of Central Tax, GST Commissionerate, B’lore (Revenue).
ABB Global Industries and Services Pvt. Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4466 (HC-KARNATAKA)
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Whenever a manner is prescribed, the thing should be done in that manner alone. Thus, on a plain reading, a failure of natural justice has been occasioned to the petitioner.
Ranchi Carrying Corporation vs. State of UP and 2 Ors.
(2020) TaxCorp(IDT) 4465 (HC-ALLAHABAD)
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There has to be some prima facie material on the basis of which the authority may arrive at the satisfaction that the goods are liable to be confiscated u/s 130.
Anant Jignesh Shah vs. Union of India
(2020) TaxCorp(IDT) 4464 (HC-GUJARAT)
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If the Assessee defaults in any single instalment, it will lose the benefit of this judgment and it will be open to the Revenue to proceed with recovery proceedings for realisation of the unpaid tax, interest and other amounts, in accordance with law.
Malayalam Motors Pvt. Ltd. vs. The Assistant State Tax Officer
(2020) TaxCorp(IDT) 4463 (HC-KERALA)
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Rule 86A of the CGST Rules which allows unilaterally blocking the electronic credit ledger without issue of Show Cause Notice and without giving an opportunity of fair hearing as violative of principles of natural justice.
Surat Mercantile Association vs. Union of India
(2020) TaxCorp(IDT) 4460 (HC-GUJARAT)
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Despite specific profiteering admission of Respondent, DGAP has restricted his investigation to the home buyers only and failed to investigate the profiteering in the case of flats allocated to landowners.
Aruna Popat and DGAP vs. Shalwak Infrabulls
(2020) TaxCorp(IDT) 4457 (NAA)
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Respondent is instructed to submit returns to DGAP intimating the expenditure and the progress made in construction of every separately registered project.
Sibi John and DGAP vs. Logix City Developers Pvt. Ltd.
(2020) TaxCorp(IDT) 4456 (NAA)
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As this Authority has not assumed any jurisdiction, which was hitherto being exercised by this High Court or any other judicial body, the principle that there must be a Judicial Member does not apply to the composition of this Authority.
DGAP vs. Hardcastle Restaurants
(2020) TaxCorp(IDT) 4453 (NAA)
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There shall be no change in classification of products mentioned if raw material i.e. PP spun bonded non-woven fabric is also manufactured in the same unit and the fact whether the raw material is manufactured in the same unit or different does not have any effect on the classification of final product.
In the matter of Shivalika Enterprises
(2020) TaxCorp(IDT) 4449 (AAR)
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The amount received by the Tourism Department, on account of license fee or other levies is simply credited in the account of Tourism Development Board and that the amount so received by the Board is not receipts within the meaning of GST laws but purely a grant in aid by the Government to the Board as subsisting fund.
In the matter of HP Tourism Development Board, Shimla.
(2020) TaxCorp(IDT) 4448 (AAR)
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ITC has not been claimed by Instakart at present. On succeeding in the Writ, Petitioner shall be entitled to take the benefit of I.T.C. in accordance with law.
Insta Kart Services Pvt. Ltd. Vs. Union of India
(2020) TaxCorp(IDT) 4447 (HC-CALCUTTA)
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