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In spite of grant of stay of further investigation by this Court, Revenue has precipitated the issue.
Gaursons Realtech Pvt Ltd vs. Union of India & Ors
(2020) TaxCorp(IDT) 4336 (HC-DELHI)
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The due dates for filing annual return and reconciliation statement for the financial year 2018-19 has been extended from October 31, 2020 to December 31, 2020.
Confederation of GST Professionals and Industries vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4335 (HC-BOMBAY)
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ENA typically contains 95% alcohol by volume and as such is not fit for human consumption and GST cannot be levied on the supply of alcoholic liquor for human consumption.
New Phaltan Sugar Works Distillery Division Ltd. vs. State of Maharashtra & Ors.
(2020) TaxCorp(IDT) 4334 (HC-BOMBAY)
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Revenu is directede to intimate the assessee about the quantum of interest payable on account of delayed payment of GST for the period under consideration in terms of the administrative instructions dated September 18, 2020 to be paid by the assessee, if not already paid.
KLT Automotive and Tubular Products Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4333 (HC-BOMBAY)
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Since the petition under Article 32 of the Constitution has been instituted in the public interest to safeguard the interests of a large number of similarly situated disabled persons, who have to suffer a tax on mobility devices, at this stage, it would like to move a representation with the Council.
Nipun Malhotra vs. Union of India
(2020) TaxCorp(IDT) 4332 (SC)
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The Respondent in terms of Section 171 of the CGST Act, 2017 was bound to maintain the base prices of the tickets across all classes of seats and GST should have been charged on the pre rate reduction basis and that there was no profiteering on tickets of First Class and Second Class category during the period from March 11, 2019 to May 08, 2019.
DGAP vs. Devi 70 MM Pvt Ltd
(2020) TaxCorp(IDT) 4328 (NAA)
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The presumption of DGAP that the payment of GST to the sub-contractor and availability of credit thereof was an absolute benefit to the Respondent is correct as the Respondent is availing full benefit of ITC on the GST paid by him to its sub-contractor and is not paying it from his own account.
DGAP, Shashank Thakar & Ors. vs. Alton Buildtech India Pvt. Ltd.
(2020) TaxCorp(IDT) 4327 (NAA)
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Recently, vide Notification No. 16/2020 CT dated March 23, 2020, an amendment has been made by inserting explanation to Rule 96(10) of the CGST Rules, by virtue of which the option of claiming refund is not restricted to the Exporters who only avails BCD exemption and pays IGST on the raw materials thereby exporters who wants to claim refund under second option can switch over now.
Cosmo Films India vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4326 (HC-GUJARAT)
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While making an arrest, an authorised officer under section 69 of the CGST Act is not obliged in law to comply with the provisions of Sections 154 to 157 of the CrPC.
Vimal YashwantGiri Goswami & Others vs. State of Gujarat
(2020) TaxCorp(IDT) 4325 (HC-GUJARAT)
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Vide Section 112 of the Finance Act, specific penalty provisions have been added for profiteering w.e.f. January 01, 2020, which weren’t existent when the Respondent violated provisions and therefore penalty prescribed cannot be imposed.
DGAP vs. Signature Builders Pvt. Ltd.
(2020) TaxCorp(IDT) 4324 (NAA)
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If the impugned show cause notice had resulted into a demand, and if the petitioner had to avail a statutory remedy and be entitled for an interim protection pending adjudication of remedy, statutorily such protection to the petition could only be conditional.
Bagmane Developers vs. Union of India
(2020) TaxCorp(IDT) 4321 (HC-KARNATAKA)
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CESTAT - Not necessary that refund claim has to be filed on quarterly basis, yearly claim filed by the appellant is within time.
EMC Data Storage System (India) Private Limited vs. Commissioner of Service Tax, Bangalore Service Tax-I
(2020) TaxCorp(IDT) 4319 (CESTAT-BANGALORE) · Section 11B
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While this Court had asked the counsel for the parties to frame issues only to ensure that concise and precise arguments are advanced if a large number of issues are framed, it would only protract and delay the hearing.
Macrotech Developers Ltd. vs UOI
(2020) TaxCorp(IDT) 4318 (HC-DELHI)
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Till the State Consumer Welfare Funds become operational and necessary details of the State CWFs are made available to the petitioner, the petitioner is directed to deposit the entire amount with the Centre Consumer Welfare Funds.
Samsonite South Asia Pvt. Ltd. vs. UOI
(2020) TaxCorp(IDT) 4317 (HC-DELHI)
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Supply of food and beverages to the inpatients in the hospital being part of prescribed diet, is an exempted supply on which the applicant cannot claim ITC.
In the matter of Ambara
(2020) TaxCorp(IDT) 4316 (AAR)
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Pure consultancy services provided to the private individuals is taxable at 18% (CGST + SGST) as per the entry no. 21 of the Notification No. 11/2017- CTR dated June 28, 2017.
In the matter of Vimos Technocrats Pvt. Ltd.
(2020) TaxCorp(IDT) 4315 (AAR)
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Applicant is not included in list prescribed in Notification No. 50/2018-Central Tax as well as list prescribed u/s 51 and hence the provisions of TDS shall not be applicable to the applicant.
In the matter of The Karnataka State Co-operative Marketing Federation Limited
(2020) TaxCorp(IDT) 4314 (AAR)
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Applicant provided supply of services under CGST 2017 Act and their annual turnover was above the prescribed threshold as per Section 22 of 2017 Act, they were liable to be registered under the Act.
In the matter of IIT Madras Alumni Association
(2020) TaxCorp(IDT) 4313 (AAR)
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Activity of body building on the chassis provided by customer is to be classified as job work under CGST/TNGST Act and as per Schedule II of the CGST Act the said activity is supply of services.
In the matter of Tube Investments of India Ltd.
(2020) TaxCorp(IDT) 4312 (AAR)
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The activities of testing for chemical residue, grading based on physical attributes of table grapes are not classifiable under SAC 9986 as they are not meant for preparation of crops for primary market and not necessary for production of the grapes.
In the matter of SGS India Pvt. Ltd.
(2020) TaxCorp(IDT) 4311 (AAR)
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