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The powers conferred on the Municipal Council to impose tax on entertainment under Section 118 of the Puducherry Municipality Act, 1973 has not been omitted by virtue of Section 173(1)(a) of the PGST Act and a general provision made u/s 173(2) of the PGST Act cannot override or include a specific provision made u/s 173(1).
Balaji Theatre vs. The Chief Secretary & Ors.
(2020) TaxCorp(IDT) 4109 (HC-MADRAS)
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This office is conscious of the procedure required to be followed by it to recover and will initiate the recovery proceeding with issuance of show cause notice, working of interest calculation and further actions as per provisions of law. There is no intention of this office to directly recover interest under section 50 of the CGST/MGST Act, 2017.There is no intention of this office to directly recover interest under Section 50.
Sahara Hospitality Ltd. vs. The State of Maharashtra & Ors.
(2020) TaxCorp(IDT) 4105 (HC-BOMBAY) · Section 50
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Without commenting on the merits of the case, the application for grant of bail to the applicants stood allowed. Release of Applicants on bail is directed on furnishing of a bond of Rs. 5,00,000 with separate sureties of the like sum to the satisfaction of the trial Court.
Jagdish Arora & Anr. Vs. Union of India
(2020) TaxCorp(IDT) 4104 (HC-MP)
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Though the officers under the CGST Act, cannot seek custody of the arrested persons for completing the investigation, Revenue’s contention that applicant’s detention in custody is necessary to prevent him from causing the evidence of the offence to disappear or tampering such evidence is well founded.
Ashok Kumar & Sheela vs. Commissioner, CGST
(2020) TaxCorp(IDT) 4103 (HC-BOMBAY)
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DGAP during investigation found that Respondent had not passed the benefit of tax reduction in respect of the two products between November 15, 2017 to March 31, 2018, therefore, committed profiteering as per provisions of Section 171(1) of Act.
DGAP vs. M/s Harish Bakers & Confectioners Pvt. Ltd
(2020) TaxCorp(IDT) 4102 (NAA) · Section 171
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The question raised by applicant is outside the purview of the matters listed therein.
In the matter of Shriram EPC Ltd.
(2020) TaxCorp(IDT) 4100 (AAR)
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Exemption under GST is applicable on lease rent charged by the Municipality on the land used for fish farming.
In the matter George Jacob
(2020) TaxCorp(IDT) 4099 (AAR)
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Cast Protector cannot be considered as a pharmaceutical product, as it is a reusable water-proof covering that keep the casts/wounds dry while coming to contact with water.
In the matter of Dynamic Techno Medicals Pvt. Ltd.
(2020) TaxCorp(IDT) 4098 (AAR)
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The PVC backing of the coir products does not alter the basic characteristics of coir products and hence PVC backed tufted coir mats/PVC backed coir mats shall classified as coir products itself.
In the matter of Eco Wood Private Limited
(2020) TaxCorp(IDT) 4096 (AAR)
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On a conjoint reading of clause (c) & (e) of Section 45-I of RBI Act, the Applicant qualifies to be a financial institution.
In the matter of M/s The Knanaya Multi-Purpose Co-operative Credit Society
(2020) TaxCorp(IDT) 4095 (AAR)
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AAR - Construction of low- cost housing units in Kerala is a works-contract under SI no. 3(v) of Notification no. 11/2017-CT and is liable to GST at the rate of 12%.
In the matter of Habitat Technology Group
(2020) TaxCorp(IDT) 4094 (AAR)
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Penalty u/s 171 (3A) cannot be applicable as no penalty provisions were existent during the period in which profiteering was committed.
DGAP vs. M/s Edelco Infrastructures & Properties Ltd.
(2020) TaxCorp(IDT) 4093 (NAA)
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Services rendered under both contracts is a composite supply of works contract falling within the definition of works contract u/s 2(119) of CGST Act 2017.
In the matter of Ray Construction
(2020) TaxCorp(IDT) 4092 (AAR)
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Reason to believe, at the risk of repetition, to be entered into by the officer not below the rank of Joint Commissioner, is that goods liable to confiscation or material relevant to any proceedings under the Act is secreted in a place.
Suresh Kumar P.P & Aboobacker Sidhique (Kerala Communications Cable Ltd.) vs. DGGI
(2020) TaxCorp(IDT) 4090 (HC-KERALA)
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Petitioner’s representation, if already submitted, shall be forwarded to the establishment of the GST Council for appropriate consideration in accordance with law.
Haryana Ayurvedic Drugs Manufacturers Association (HADMA) vs. Central Goods & Service Tax & Ors.
(2020) TaxCorp(IDT) 4089 (HC-P&H)
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Unless the decision can be shown to be manifestly unreasonable or arbitrary, this Court will be extremely slow in interfering with the policy decision of the Government.
Gaurav Yadav & Anr. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4086 (HC-DELHI)
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It is imperative for the petitioner to make out a case of gross illegality, irregularity and without jurisdiction or against the principles of natural justice.
Abdul Saleem vs. State Tax Officer
(2020) TaxCorp(IDT) 4084 (HC-KERALA)
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If the statutorily prescribed form itself does not contain a field for entering the details of the tax payable in the e-way bill, then the non-mentioning of the tax amount cannot be seen as an act in contravention of the rules.
M.S. Steel and Pipes vs. Assistant State Tax Officer
(2020) TaxCorp(IDT) 4083 (HC-KERALA)
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Any default in payment of even a single instalment shall lead to losing of this benefit of payment in instalments & it will be open to the Revenue to proceed with recovery proceedings for realisation of unpaid tax.
Pazhayidom Food Ventures (P) Ltd vs. Superintendent Commercial Taxes
(2020) TaxCorp(IDT) 4082 (HC-KERALA)
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Till decision is taken on petitioner’s representation the impugned cancellation order dated 13.03.2020 shall be kept in abeyance. However, the GST registration of the petitioner shall be restored once the nationwide lockdown is over.
Shreya Life Sciences Private Limited vs. Superintendent AE-1 CGST Commissionerate
(2020) TaxCorp(IDT) 4081 (HC-UTTARAKHAND)
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