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It will be open to the petitioner to request the concerned authority to defer the recording of statement of the petitioner until the lockdown period is over. That request be considered on its own merits and in accordance with law.
Bioveda Action Research Company vs. Additional Director General Directorate General of Central Goods and Service Tax Intelligence & Anr.
(2020) TaxCorp(IDT) 4048 (SC)
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Recovery proceedings for recovery of amounts confirmed against the assessee by the assessment orders shall be kept in abeyance for a period of 6 weeks so as to enable the assessee to move the Appellate Authority.
Amani Machine Centre vs. The State Tax Officer
(2020) TaxCorp(IDT) 4047 (HC-KERALA)
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Appeal of petitioner is allowed and bail is granted on furnishing of a bond of Rs.5 lakhs each with separate sureties to the satisfaction of the Trial Court Appeal.
Amit Bothra & another vs. State of MP
(2020) TaxCorp(IDT) 4044 (HC-MP)
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While there are no hard and fast rule regarding grant or refusal to grant bail, Each case has to be considered on the touchstone of its own generic facts and individual merits.
Amit Beriwal vs. State of Odisha
(2020) TaxCorp(IDT) 4041 (HC-CALCUTTA)
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The basic logic or inception of section 13(8)(b) of the IGST Act,2017 considering the place of supply in case of intermediary to be the location of supply of service is in order to levy CGST and SGST and such intermediary service therefore, would be out of the purview of IGST.
Material Recycling Association of India vs. Union of India & 2 Others
(2020) TaxCorp(IDT) 4037 (HC-GUJARAT)
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Revenue is directed to allow the claim of the refund made by the assessee considering the unutilised input tax credit of input services as part of the net input tax credit for the purpose of calculation of the refund of the claim as per Rule 89(5) of the CGST Rules,2017 for claiming refund under Sub-section 3 of Section 54 CGST Act, 2017.
VKC Footsteps India Pvt. Ltd. vs. UOI & 2 Ors.
(2020) TaxCorp(IDT) 4036 (HC-GUJARAT)
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The said provisions and circular is violative of Article 14 and complete departure from rationale and objective of GST which is to avoid cascading effect of taxes and removal of breaks in the tax chain.
Delhi International Airport Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4035 (HC-DELHI)
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Since the assessee had been promptly pursuing his claim all along thereafter on the basis of the recommendation, referred by the Commissioner to the GST council, appropriate decision may be taken at the earliest.
Dhamtari Kirshi Kendra vs. UOI & Ors.
(2020) TaxCorp(IDT) 4026 (HC-CHHATTISGARH)
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Assessee is allowed to deposit the principal profiteered amount in 6 equated instalments commencing from August 15, 2020.
Patanjali Ayurved Ltd vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4025 (HC-DELHI)
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No coercive action shall be taken against the Petitioner. The Revenue shall remain bound by their statement made today till then.
Som Distilleries Pvt. Ltd. vs. Directorate General of GST Intelligence and Ors.
(2020) TaxCorp(IDT) 4024 (HC-MP)
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Any benefit of tax rate reduction passed onto a particular recipient cannot be adjusted against the benefit of tax rate reduction accruing to another recipient.
DGAP vs. M/s Gaurav Sharma Food Industries
(2020) TaxCorp(IDT) 4022 (NAA)
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The Assessee is at liberty to the to file appropriate proceedings in accordance with law, and cancels the next hearing date.
M/s Pitambra Books Pvt Ltd vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4021 (HC-DELHI)
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Appellate Authority is directed to dispose of the appeal by way of a speaking order within eight weeks of its filing.
Sachin Enterprises vs. Assistant Commissioner
(2020) TaxCorp(IDT) 4020 (HC-DELHI)
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The respondent has lost the right to point out any deficiency, in the petitioner’s refund application, at this belated stage.
Jian International vs. Commissioner of Delhi Goods and Service Tax
(2020) TaxCorp(IDT) 4019 (HC-DELHI)
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There shall be a stay of proceedings for recovery of penalty.
Apex Meadows Pvt.Ltd. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4014 (HC-DELHI)
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The profiteered amount being for the period prior to incorporation in the Central Goods & Services Tax Act, 2017 of the provision regarding penalty for which show cause notice has been ordered to be issued, the issuance of such notice, if not issued till date, is stayed and if the notice has been issued, further proceedings in pursuance thereto are stayed
Reckitt Benckiser India Private Limited vs. Union of India & Ors
(2020) TaxCorp(IDT) 4013 (HC-DELHI)
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Revenue is directed to allow the assessee to make copies of the seized documents subject to compliance of statutory formalities, and assessee taking steps in terms of Section 67(5) of CGST Act, 2017.
J.S. Pigments vs. The State of West Bengal & Ors
(2020) TaxCorp(IDT) 4012 (HC-CALCUTTA)
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The orders of Revenue i.e. the Assessing Authority and First Appellate Court cannot be sustained in view of Central Goods and Services Act (Removal of Difficulties Order), 2020 issued under Section 172 of the Act.
Mayank Sikarwar vs. State of U.P
(2020) TaxCorp(IDT) 4011 (HC-ALLAHABAD)
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This Court has not examined the issue involved in the proceedings before the authorities and the impugned order is quashed and set aside only on the ground of non-hearing.
Remankhan Belin vs. State of Gujarat
(2020) TaxCorp(IDT) 4010 (HC-GUJARAT)
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The Petition against notice is not maintainable in law as it is merely an intimation and it is upto the Assessee whether it wants to pay attention to such intimation or ignore it.
M/s Cera Sanitaryware Limited vs. State of Gujarat & Ors.
(2020) TaxCorp(IDT) 4009 (HC-GUJARAT)
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