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The legality and validity of the show cause should fail having regard to the scope of judicial review and the challenge to the validity of Rule 142(1) (a) of the Rules should also fail.
Mahavir Enterprise vs. Assistant Commissioner of State Tax
(2020) TaxCorp(IDT) 3938 (HC-GUJARAT)
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Petitioner's Hardcastle Restaurants are allowed to withdraw writ petition and agitate all its contentions before National Anti-Profiteering Authority.
Hardcastle Restaurants Pvt. Ltd. & Anr. vs. UOI & Anr.
(2020) TaxCorp(IDT) 3933 (HC-DELHI)
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Appropriate authority shall give a hearing to the petitioner and thereafter pass a speaking order on the aforesaid application.
Sotheby’s Art Services (India) Pvt. Ltd. vs. UOI
(2020) TaxCorp(IDT) 3930 (HC-BOMBAY)
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Unconditional ad-interim stay is granted on recovery of interest u/s 50 of the GST Act.
Sahara Hospitality vs. State of Maharashtra
(2020) TaxCorp(IDT) 3929 (HC-BOMBAY)
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The legal requirement is abundantly clear that in the event of a benefit of Input Tax Credit or reduction in the rate of tax, there must be a commensurate reduction in prices of the goods or services.
DGAP vs. Phillips India Ltd.
(2020) TaxCorp(IDT) 3928 (NAA)
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Respondent has passed on benefit to the end user/final consumer by reducing MRP to the extent of GST rate reduction.
DGAP vs. Tanya Enterprises (Vini Cosmetics)
(2020) TaxCorp(IDT) 3927 (NAA)
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The location of supplier and the place of supply fall under different states and the supply qualifies as inter-State supply.
In the matter of Penna Cement Industries Ltd.
(2020) TaxCorp(IDT) 3926 (AAR)
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Parlour would fall within the terms eating joint and the supply of ice cream along with the service activities by the applicant are Restaurant service as per para 4(xxxii) of Notification No. 11/2017-CT(R) dated June 28, 2017.
In the matter of Sri Venkateshwara Agencies
(2020) TaxCorp(IDT) 3925 (AAR)
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In case of Poly Propylene Extrusion Yarn, Poly Propylene Texturized Yarn and Polyester Texturized Yarn which are not put up for retail sale, same shall be classified under CTH 5402 otherwise same shall be classifiable under CTH 5406 which shall be attracting tax rate at 18%GST upto June 28, 2017 and thereafter 12%.
In the matter of Global Textile Alliance India Pvt. Ltd.
(2020) TaxCorp(IDT) 3923 (AAR)
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Respondent’s submissions and accompanying data are voluminous and require thorough scrutiny and may entail a revised mathematical computation of profiteering amount.
DGAP vs. Lifestyle International Pvt. Ltd.
(2020) TaxCorp(IDT) 3915 (NAA)
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Parota is neither khakhra, plain chapatti nor roti, as khakhra, roti are completely cooked preparations and do not require any processing for human consumption, hence are ready to eat food preparations whereas parota requires further processing for human consumption.
In the matter of ID Fresh Food (India) Pvt. Ltd.
(2020) TaxCorp(IDT) 3914 (AAR)
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Human activity on side of supplier is focused on whole environment, i.e. whole test center and not on specific need of individual test takers, while making a reference to Guidelines issued by VAT Committee of European Commission.
In the matter of NCS Pearson Inc.
(2020) TaxCorp(IDT) 3913 (AAR)
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The Applicant is a chemical or allied industry. In terms of Notification No. 1/2017 CT, the classification has to be decided on the basis of the First Schedule to the Customs Tariff Act, 1975, thus, attracts 18% GST.
In the matter of M/s Pratham Agro Vet Industries
(2020) TaxCorp(IDT) 3899 (AAR)
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Milk brought to process by the said Pouch Filling Machine would have already gone under various processes of filtration, straining, chilling, pasteurizing, cream processing, standardising curding etc. and the essential characteristics of milk would have been already altered, therefore the said machinery cannot be said to be used for processing agricultural produce.
In the matter of M/s. Magnam Netlink Private Limited
(2020) TaxCorp(IDT) 3898 (AAR)
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As per explanatory notes, Heading 3923 covers all articles of plastics commonly used for the packing or conveyance of all kinds of products and includes boxes, crates, cases, sacks and bags.
In the matter of Mount Fab Packaging LLP.
(2020) TaxCorp(IDT) 3897 (AAR)
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The subject application cannot be admitted as per the provisions of section 95 of the GST Act.
In the matter of Futuredent (earlier known as Famdent)
(2020) TaxCorp(IDT) 3885 (AAR)
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Revenue has filed appeal against said judgment which is pending in SC.
In the matter of Ashish Arvind Hansoti
(2020) TaxCorp(IDT) 3884 (AAR)
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The PO is an extension of the Foreign HO thus, both are same under the GST legislation and there exists employer-employee relationship between the PO and the Expat employees.
In the matter of M/s Hitachi Power Europe GmbH
(2020) TaxCorp(IDT) 3883 (AAR)
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If the Competent Authority reaches to conclusion that the relief sought by the Petitioner is admissible, consequential release should be allowed and if the situation is other way round Petitioner should be afforded an opportunity of hearing.
Bright-Vijaywargi vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3881 (HC-P&H)
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On account of non-constitution of the Tribunal and its Benches in various States and UTs, the Government has issued CGST(Ninth Removal of Difficulties) Order, 2019 which states that in such a situation, the three months' period of filing an Appeal, shall be considered to be the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under Section 109, enters office.
Polo International vs. State of U.P.
(2020) TaxCorp(IDT) 3880 (HC-ALLAHABAD)
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