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During pendency of the appeal Petitioner may prefer an application u/s 67(6) for the interim release of vehicle.
Associated Road Carriers Ltd. vs. State of Gujarat
(2020) TaxCorp(IDT) 3879 (HC-GUJARAT)
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Copy of SC order staying operation of Delhi HC ruling in Brand Equity, wherein the HC had read down Rule 117 of CGST Rules to the extent it prescribes time limit for availing transitional credit.
UOI vs. Brand Equity Treaties Ltd. & Ors.
(2020) TaxCorp(IDT) 3853 (SC)
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Sale of developed plots would be covered under the clause construction of a complex intended for sale to a buyer applicable to GST.
In the matter of Shree Dipesh Anilkumar Naik
(2020) TaxCorp(IDT) 3852 (AAR)
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Revenue is directed to permit assesse to upload TRAN-I on or before 30.06.2020 and in case it fails to do so, the assessee would be at liberty to avail ITC in question in GSTR-3B of July 2020.
Amba Industrial Corporation vs. UOI & Anr.
(2020) TaxCorp(IDT) 3851 (HC-P&H)
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The Commissioner of Taxes, Tripura directed to release the goods on provisional basis upon furnishing security in the form of a bank guarantee equivalent to the amount of tax which triggered filing of this Petition.
Sri Gopikrishna Infrastructure Pvt. Ltd vs. The State of Tripura and Ors.
(2020) TaxCorp(IDT) 3850 (HC-Tripura)
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As all the documents are already in possession of the police, whether the Petitioner was a part of the entire gamut or was made scapegoat, can be ascertained once he joins the investigation vis a vis the documentary evidence already seized.
Abhishek Modgil vs. State of U.T. Chandigarh
(2020) TaxCorp(IDT) 3849 (HC-P&H)
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When a common permission has been obtained from the concerned authorities for the entire township containing of Part-A and Part-B which is also having a common entrance, common facilities, common land etc., then the entire township has to be considered as a single housing project.
In the matter of Amba Township Pvt. Ltd.
(2020) TaxCorp(IDT) 3829 (AAR)
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Goods which fall under Chapter 3919, as in the subject case will not fall under Chapter 49.
In the matter of Security Printing and Minting Corporation of India Ltd.
(2020) TaxCorp(IDT) 3826 (AAR)
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The payment of contribution was in the course of furtherance of the business of the Petitioner and that making of such contribution by the Petitioner miner was a supply.
NMDC Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 3804 (HC-CHHATTISGARH)
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Transportation service of applicant is neither covered under definition of national waterways nor under other waterway on any inland water, hence, same does not qualify for exemption contained at Sr. No. 18 of the Notification No. 12/2017-Central Tax (Rate).
In the matter of Shreeji Shipping
(2020) TaxCorp(IDT) 3803 (AAR)
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Services provided are of only manpower supply or security services and since there is no involvement of supply of goods in these services, the services would be called pure services.
In the matter of A.B. Enterprise
(2020) TaxCorp(IDT) 3802 (AAR)
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Payment made at direction of the Committee cannot be considered as services rendered by the Govt to the Applicant so as to attract GST levy under reverse charge mechanism as per Entry No. 5 of Notification No. 13/2017-Central Tax (rate) dt. 28.06.2017.
In the matter of Karnataka Solar Power Development Corporation Ltd
(2020) TaxCorp(IDT) 3801 (AAR)
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Applicant, an organization established by Govt. of Karnataka under the control and supervision of Primary and Secondary Education Secretariat, not having an independent existence, becomes part of Karnataka Govt.
In the matter of Department of Printing, Stationery and Publications
(2020) TaxCorp(IDT) 3800 (AAR)
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We are not empowered to condone the delay of one day in filing this appeal and hence, the question of discussing the merits of the issue in appeal does not arise.
In the matter of Deputy Conservator of Forests, Bangalore
(2020) TaxCorp(IDT) 3799 (AAR)
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Appellant will not be able to avail ITC of taxes paid on procurements where the appellant is not doing the installation of lifts, escalators and travellators despite the fact that these qualify as plant and machinery.
In the matter of Tarun Realtors Pvt. Ltd.
(2020) TaxCorp(IDT) 3798 (AAR)
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It is evident that Section 83 does not provide for an extension of an order for provisional attachment and any such extension shall be dehors the statute.
Amazonite Steel Pvt. Ltd. & Anr. Vs. Union of India
(2020) TaxCorp(IDT) 3797 (HC-CALCUTTA)
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Supply of purified water whether in sealed container or unsealed container not entitled for GST exemption.
In the matter of Water Health India Pvt. Ltd.
(2020) TaxCorp(IDT) 3796 (AAR)
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The applicant can issue tax invoice with IGST to customers as per Section 20 of the IGST Act read with Section 31 of CGST Act for the interstate transaction as provided under section 7(1) of IGST Act, when the goods are directly dispatched from the port of import with invoicing done from the registered place of business.
In the matter of Kardex India Storage Solution Private Limited
(2020) TaxCorp(IDT) 3795 (AAR)
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Using the SCADA interface, the operator sends instructions to Remote Terminal Unit which controls light, signals and other electrical equipment of the metro, it is therefore a power supply and distribution network installed for the purpose of operation of metro, hence supply pertains to railways including metro as defined u/s 2(31)(c) of Railway Act, 1989.
In the matter of ABB India Ltd.
(2020) TaxCorp(IDT) 3794 (AAR)
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It cannot be accepted that appellant is a clinical establishment offering treatment in the recognized ayurvedic system of medicine, hence, its supplies are therefore not health care services by a clinical establishment.
In the matter of OPTM Health Care Pvt. Ltd.
(2020) TaxCorp(IDT) 3793 (AAR)
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