-
The order does entail civil and pecuniary consequences, causing prejudice to the petitioner. On all fours, principles of natural justice stand violated.
Shiv Kishor Construction Private Limited vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4080 (HC-PATNA)
-
Puducherry GST Authority is directed to issue the necessary positive recommendations for migration/transition of credit available in the account of the GSTN, thereafter GSTN is directed to issue necessary intimation to the Petitioner permitting it to access the portal and upload relevant forms.
Guru Shoe Components and Company vs. GST Council
(2020) TaxCorp(IDT) 4079 (HC-MADRAS)
-
The issue needs to be considered by the Learned Single Judge. Assessees prayed to withdraw the earlier Writ Petitions without prejudice to their contentions, and such withdrawal is allowed.
C. Prasannakumaran Unnithan vs. GST Council & Ors.
(2020) TaxCorp(IDT) 4078 (HC-KERALA)
-
By keeping detention/seizure orders pending whatever order has been passed is contrary to each other, not in consonance with the law & not sustainable in law.
The Secretary to Govt. Department of Finance vs. K.S. Arcanut Stores
(2020) TaxCorp(IDT) 4077 (HC-KARNATAKA)
-
Activity of assignment is in the nature of agreeing to transfer one’s leasehold rights which does not amount to further sub-leasing, as the applicant’s rights as per the Deed stands extinguished.
In the matter of Enfield Apparels Ltd.
(2020) TaxCorp(IDT) 4074 (AAR)
-
Works contract u/s 2(19) is applicable only for immovable property where the value of goods and services is not distinct, however present agreement of applicant shows the value of goods distinct and separated from value of services, hence, said project undertaken by applicant cannot be works contract.
In the matter of Prasa Infocom & Power Solutions Private Limited
(2020) TaxCorp(IDT) 4071 (AAR)
-
Applicant's contract for construction of flood spill channel is aimed at the improvement of immovable property involving supply of various services and goods in the course of its execution, accordingly, it is a works contract as per section 2 (119) of GST Act, where earthwork exceeds more than 75% of the contract value.
In the matter of Reach Dredging Ltd
(2020) TaxCorp(IDT) 4070 (AAR)
-
An invoice could be issued either at the time of removal of goods or prior to the delivery of the goods and that the same is in consonance with the statute and hence, there is no cause for doubting any evasion of tax as per section 31 of the CGST Act.
M/s Hero Ecotech Ltd vs. The Assistant Sales Tax Officer
(2020) TaxCorp(IDT) 4068 (HC-KERALA)
-
If the Assessee fails to make balance payment within the 6 months stipulated period, it is open to the Revenue to resort to the remedy available under law to recover the said amount.
Shree M. Revathi Printers vs. The Deputy Commissioner Ministry of Finance, Department of Revenue Government of India & Ors.
(2020) TaxCorp(IDT) 4067 (HC-MADRAS)
-
Revenue decided to put the goods and the vehicle to public auction for the purpose of realising the amount towards tax, penalty and fine for which a public advertisement came to be issued.
M/s Sawariya Traders vs. State of Gujarat
(2020) TaxCorp(IDT) 4066 (HC-GUJARAT)
-
HC - Notice to Revenue in respect of rejection of refund application in respect of assessee’s contention that the liability to pay interest u/s 50 of the CGST Act should be confined only to the net tax liability.
Parnika Commercial and Estates Private Limited vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4065 (HC-DELHI)
-
Respondent authorities are directed to positively decide on the matter keeping in view, inter alia, the judgments in case of Valerius Industries & Bindal Smelting P. Ltd.
RSL Distilleries Pvt. Ltd vs. Union of India and others
(2020) TaxCorp(IDT) 4063 (HC-P&H) · Section 83
-
Petitioner is directed to deposit Rs.4,07,451 with Central and State Consumer Welfare Boards within two months.
Whirlpool of India Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4062 (HC-DELHI)
-
Notice to Revenue is being issued in a writ challenging Rule 36(4) restricting ITC availment.
Gr Infraprojects Limited vs. Union of India
(2020) TaxCorp(IDT) 4061 (HC-RAJASTHAN)
-
If the Petitioners’ assertion is found to be correct, the GST Council shall issue necessary recommendation to the Commissioner to enable the petitioners to get the benefit of CENVAT credit within the stipulated time as stipulated by the Union of India.
Trivedi Ventures LLP vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4060 (HC-RAJASTHAN)
-
Poultry fat is classifiable under Chapter Sub-Heading No. 1501 90 00 of the First Schedule to the Customs Tariff Act, 1975 and the supply of the same attracts 12% GST.
In the matter of Sushi Pet Nutrisciences
(2020) TaxCorp(IDT) 4057 (AAR)
-
Food supplied to Hospital on outsourcing basis is liable to 5% GST.
In the matter of Navneet Kumar Talla.
(2020) TaxCorp(IDT) 4055 (AAR)
-
Building which is to be constructed by applicant falls within the ambit of immovable property and thereby falls under restriction stipulated in section 17 (5) of the CGST Act.
In the matter of Daicel Chiral Technologies (India) Pvt. Ltd.
(2020) TaxCorp(IDT) 4054 (AAR)
-
Though the petitioner was not having CTD the respondent-authorities could verify the payment of excise duty on the cars purchased by the petitioner from the dealers and on spare parts on the basis of documents submitted by it.
Downtown Auto Pvt. Ltd vs. Union of India
(2020) TaxCorp(IDT) 4051 (HC-GUJARAT)
-
The nature of reliefs sought was fully covered by its decision in Blue Bird Pure Pvt. Ltd. which was later followed in several other cases.
Lease Plan India Pvt. Ltd., Godrej & Boyce Mfg. Co. Ltd.
(2020) TaxCorp(IDT) 4049 (SC)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.