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HC - Garnishee Notice issued without hearing set aside being in contravention of principles of natural justice.
S P Y Agro Industries vs. Assistant Commissioner of Central Tax
(2020) TaxCorp(IDT) 4404 (HC-AP)
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The interest amount as well as the penalty proceedings and further investigation with regard to other outlets are stayed till further orders.
Lite Bite Travels Foods Pvt. Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4402 (HC-DELHI)
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A show- cause notice has been issued alleging suppression of tax seeking reply from Petitioner by a particular date while order passed in Revenue’s favour entail civil and pecuniary consequences, causing prejudice to petitioner.
Shiv Kishor Construction Pvt. Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4401 (HC-PATNA)
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The criminal trial for offences u/s 132 of the PGST Act, 2017 as also arrest u/s 69 are without jurisdiction, have no backing of the constitutional provisions.
Ganga Ram vs. State of Punjab & Anr.
(2020) TaxCorp(IDT) 4400 (HC-P&H) · Section 132
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Merely on technical ground an admitted input credit is sought to be denied to the Petitioner. That according to us would be wholly unfair and a travesty of justice.
Heritage Lifestyles and Developers & Pvt. Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4399 (HC-BOMBAY)
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Merely on technical ground an admitted input credit was denied to the Assessee which is wholly unfair and a travesty of justice.
Heritage Lifestyles LLP vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4398 (HC-BOMBAY)
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AAR - There is no liability to pay GST in respect of the 40% of super built area received by property owner consequent to a Joint Development Agreement (JDA) with Developer, if and only if the entire consideration relating to such sale is received after issuance of completion certificate.
In the matter of Sri. B.R. Sridhar.
(2020) TaxCorp(IDT) 4396 (AAR)
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Revenue vide 2 letters had held the refund of the Assessee on booking a case of fraudulent availment or passing of ITC against the Assessee and granted personal hearing opportunity u/s 54(11) of the CGST Act.
S.H. Exports vs. Commissioner of CGST & Anr.
(2020) TaxCorp(IDT) 4395 (HC-DELHI)
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The steps for recovery of amounts confirmed against Petitioner by the order under challenge shall be kept in abeyance for a period of three weeks.
Radhakrishna Textiles vs. Superintendent of Central Tax and Central Excise
(2020) TaxCorp(IDT) 4394 (HC-KERALA)
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Grievance of the Petitioner no longer survives in accordance with the Administrative Instruction dated 18th September, 2020 issued by the Ministry of Finance through the Central Board of Indirect Taxes and Customs.
Pranika Commercial and Estates Pvt. Ltd. vs. UOI &Ors.
(2020) TaxCorp(IDT) 4393 (HC-DELHI)
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Judicial interference at this threshold stage of investigation has to be exercised with circumspection.
P.V. Rao vs. Senior Intelligence Officer, DGGSTI
(2020) TaxCorp(IDT) 4392 (HC-DELHI)
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When a particular procedure is prescribed to perform a particular act then all other procedures/modes except the one prescribed are excluded.
Shri Shyam Baba Edible Oils vs. The Chief Commissioner and Anr.
(2020) TaxCorp(IDT) 4391 (HC-MP)
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Although, section 16 (4) seeks to deny ITC stipulating a time-limit for furnishing annual return, ITC is not taken through return but instead it is taken through the books of accounts immediately on receipt of goods or services in terms of 1st proviso to Section 16(2) of the Act.
Rainbow Infrastructure Pvt. Ltd. & Anr. vs. Assistant Commissioner, SGST
(2020) TaxCorp(IDT) 4389 (HC-CALCUTTA) · Section 16(4)
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The stipulation that no tax or interest or penalty shall be determined unless the person concerned is given an opportunity of being heard incorporates the seminal principle of fair play which is inherent in the established principle that no person is to be condemned unheard.
Sanchar Telesystems vs. Commercial Tax Officer Vigilance
(2020) TaxCorp(IDT) 4385 (HC-KERALA)
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The sale of Micafungin Sodium manufactured by Appellant is not covered under serial no. 114 of Entry no. 180 of the Notification no. 01/2017 dated June 28, 2017.
In the matter of BIOCON Ltd.
(2020) TaxCorp(IDT) 4380 (AAR)
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AAAR - “Service” under CGST Act has been rendered a very wide connotation and “person” under section 2(84) includes both “incorporated and unincorporated clubs”. Provision of any facilities or benefits by a club, association or society to its members against a subscription or any other consideration would be construed as ‘business’ as per section 2 (17) of the CGST Act.
In the matter of Apsara Co-operative Housing Society Ltd.
(2020) TaxCorp(IDT) 4379 (AAR)
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AAAR - Supply of service ('Maintenance & Repair) by Appellant based outside India qualifies as import of service on which GST is payable under reverse charge mechanism
In the matter of M/s IZ Kartex
(2020) TaxCorp(IDT) 4378 (AAR)
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SC - SLP Admitted - A sine qua non for exercise of powers (the orders of provisional attachment of the bank accounts of Petitioners under section 83 of the GST Acts ) thereunder is that proceedings should be pending under section 62 or section 63 or section 64 or section 67 or section 73 or section 74 of the GST Acts.
UOI & Anr. vs. Kushal Ltd.
(2020) TaxCorp(IDT) 4377 (SC)
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The Applicant hasn’t started its operation fully at the time of seeking Advance Ruling and the provisions of ITC under GST law are fully applicable, provided it complies with the provisions contained in them and other rules and notification framed and issued there under.
In the matter of M/s Dream Road Technologies Private Limited
(2020) TaxCorp(IDT) 4375 (AAR)
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HC - A mere omission to disclose the place of unloading such as the job worker’s address in terms of Rule 46 (o) of the SGST Rules in the e-Way Bill, cannot be a ground to presume that there is an intention to violate the law or to evade tax. Detention of goods & vehicle is arbitrary and violative of Articles 14 and 265 of the Constitution of India.
Sree Ram Steels vs. The Deputy State Tax Officer and 3 others
(2020) TaxCorp(IDT) 4374 (HC-AP)
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