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HC - Anticipatory-bail rejected of an accused allegedly involved in tax evasion, in connivance with Excise and Taxation Department Officers.
Som Nath vs. State of Punjab
(2020) TaxCorp(IDT) 4372 (HC-P&H)
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NAA - Builder benefitted from the additional ITC to the extent of 2.67% of the turnover - Guilty of profiteering.
Ajay Kumar and DGAP vs. Pivotal Infrastructure Pvt. Ltd.
(2020) TaxCorp(IDT) 4369 (NAA)
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No penalty provisions were existent at the time of violation by the Respondent, penalty prescribed u/s 17(3A) cannot be imposed retrospectively.
DGAP vs. Signature Global Developers Pvt. Ltd.
(2020) TaxCorp(IDT) 4368 (NAA)
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AAR - Service of "Solid Waste Management-Revamping of Existing Dumped Garbage in Compost Yards by Bio-Mining process" is classifiable under SAC 9994.
In the matter of Zigma Global Environ Solutions Private Limited
(2020) TaxCorp(IDT) 4365 (AAR)
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The essential character of Betel nut remains the same in the product supplied by the Applicant and therefore the product merits classification under Chapter Head 080280 and not CTH 2106
In the matter of S.A. Safiullah & Company
(2020) TaxCorp(IDT) 4364 (AAR)
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Revenue’s act of keeping Petitioner in their custody for indefinite period can be construed as informal custody and the law relating to an accused in custody has to be expressly or impliedly applied.
Agarwal Foundries Private Ltd. vs Union Of India
(2020) TaxCorp(IDT) 4362 (HC-AP)
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When something is not required or provided by the statute, it would be wholly untenable to add or read such a requirement into the statute to the disadvantage of the applicant.
Prathamesh Dream Properties P. Ltd. vs. Commissioner of CGST & Central Excise & Others
(2020) TaxCorp(IDT) 4359 (HC-BOMBAY)
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Input Tax Credit cannot be disallowed on the ground that the seller has not paid tax to the Government, when the purchaser is able to prove that the seller has collected tax and issued invoices to the purchaser.
Sri. Ranganathar Valves Pvt. Ltd. vs. The Assistant Commissioner
(2020) TaxCorp(IDT) 4358 (HC-MADRAS)
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GST Compensation Act does not deal and speak about the consequences of non-compliance of the time line stipulated under Subsection [2] of Section 7, it can be construed only as directory and not mandatory.
G. Sundarrajan vs. UOI & Ors.
(2020) TaxCorp(IDT) 4357 (HC-MADRAS)
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Interim relief is being granted to Uber India, as no coercive actions/measures in the form of attachment of bank account u/s 83 of the CGST Act could be carried out till the next date of hearing.
Uber India Systems Private Limited vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4356 (HC-BOMBAY)
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Respondent is completely free to fix prices but under the garb of free market price cannot enrich himself at the expense of the unorganized, voiceless and vulnerable customers.
M. Srinivas and DGAP vs. Infinity Retail Ltd.
(2020) TaxCorp(IDT) 4354 (NAA)
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HC - Writ dismissed - Petition based on wholly fallacious and illegal much less misplaced.
Bon Cargos Pvt. Ltd. vs. The Assistant State Tax Officer
(2020) TaxCorp(IDT) 4353 (HC-KERALA)
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HC - Allows GSTR-1 rectification. Assessees should not be prejudiced from availing credit that they are otherwise legitimately entitled to.
Sun Dye Chem vs. The Assistant Commissioner
(2020) TaxCorp(IDT) 4352 (HC-MADRAS)
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When the provisional registration was not cancelled by Revenue and had granted a regular registration on January 04, 2020, the permanent registration must relate back to the date of the provisional registration and the Assessee ought to be entitled to upload the returns for the past period and to avail ITC based on returns uploaded.
Madhav Motors vs. State Tax Officer & Ors.
(2020) TaxCorp(IDT) 4350 (HC-KERALA)
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No fetters have been placed either in the CGST Act or Rule 129 of the CGST Rules, 2017 which provide that DGAP shall restrict his investigation to the complained goods or services and would overlook commission of an offence committed u/s 171(1) while supplying other goods or services if it comes to its notice during the course of investigation.
DGAP vs. Starbucks Coffee
(2020) TaxCorp(IDT) 4349 (NAA)
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Bank account provisionally attached must belong to a taxable person registered under sections 22 or 24 of the CGST Act. Provisional attachment of bank accounts of family members of the assessee would not be justified as are not the concerned tax payers in this case and There is no allegation against them.
Siddharth Mandavia vs. Union of India and Ors.
(2020) TaxCorp(IDT) 4348 (HC-BOMBAY)
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HC - Levying interest on tax paid by reversal of ITC quashed.
In the matter of Maansarovar Motors Private Limited vs. The Assistant Commissioner & Ors.
(2020) TaxCorp(IDT) 4344 (HC-MADRAS)
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Merely because there were no technical glitches in the GSTN with respect to Assessee’s TRAN-1 which was admittedly filed in time, the claim of the Assessee if it was otherwise eligible in law, could not be rejected for no apparent fault on the part of the Assessee.
BMW India Financial Services Pvt. Ltd. vs. Union of India
(2020) TaxCorp(IDT) 4339 (HC-BOMBAY)
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The provisional attachment order dated June 07, 2019 issued by the Revenue cannot continue after the expiry of 1 year i.e. June 06, 2020 in view of sunset clause viz. section 83 (2) of the CGST Act.
KMC Constructions Ltd. and Anr. vs. Principal Commissioner of Central Tax and 4 Ors.
(2020) TaxCorp(IDT) 4338 (HC-AP)
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Interest would be payable only on the cash component of the liability under section 50 of the CGST Act
Royal Chains Pvt. Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4337 (HC-BOMBAY)
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