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Issuance of SCN/initiation of proceedings pre-requisite for determination of interest liability u/s 50
Mahadeo Construction Co. vs. The Union of India
(2020) TaxCorp(IDT) 3771 (HC-JHARKHAND) · Section 50
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Dismisses writ seeking GST exemption on hand-sanitizers and masks
Deepak Kunwar vs. UOI & Ors.
(2020) TaxCorp(IDT) 3770 (SC)
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Since content provider has no role in selection of recipient of books or sale, transaction is a sale simpliciter of books.
In the matter of Ideal Industrial Synergy Solutions Pvt. Ltd.
(2020) TaxCorp(IDT) 3769 (AAR)
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Since the service itself is exempt, applicant shall not be required to pay tax on services obtained under reverse charge mechanism.
In the matter of DKMS BMST Foundation India
(2020) TaxCorp(IDT) 3768 (AAR)
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Supply of pre-purchased or pre-designed software which is not designed and developed specific to any customer and sold without customization qualifies will be considered as supply of goods, covered under HSN 8523.
In the matter of Solize India Technologies Pvt Ltd.
(2020) TaxCorp(IDT) 3767 (AAR)
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Location of supplier is nothing but principal place of business which is Rajasthan and there is no need for any separate registration.
In the matter of T&D Electricals
(2020) TaxCorp(IDT) 3766 (AAR)
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Since all the supplies are made as a package with the accommodation service being the principal service, the entire supply shall be treated as composite supply of accommodation service as per Section 8.
In the matter of Sri Sai Luxurious Stay LLP
(2020) TaxCorp(IDT) 3765 (AAR)
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Poha bran is classifiable under HSN 23024000 and present classification applied by the applicant under HSN 23040090 is incorrect as it is applicable to those from soyabean. Said product is covered under Entry no. 103B of Schedule I of Notification no. 1/2017 amended by Notification no 6/2018 dated and taxable @ 5%.
In the matter of Sri Basaveshwara Corporation
(2020) TaxCorp(IDT) 3758 (AAR)
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Leguminous vegetables subjected to mere heat treatment for removing moisture, or for softening or puffing or removing skin and which is not subjected to any processing or addition would be classified under HSN Code 0713.
In the matter of Sri Bhagyalakshmi Trading Corporation
(2020) TaxCorp(IDT) 3757 (AAR)
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Supply of commissioning/installation services supplied by the Applicant are independent which cannot be included under the composite supply of the Supply of Power packs.
In the matter of SAN Engineering & Locomotive Company Limited
(2020) TaxCorp(IDT) 3756 (AAR)
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Applicant is eligible for composition if the turnover of services of the applicant does not exceed Rs. 5 lakhs or ten percent of turnover in the state, whichever is higher.
In the matter of Sri Ghalib Iqbal Sheriff
(2020) TaxCorp(IDT) 3755 (AAR)
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Since the issue is already pending/sub-judice, advance ruling cannot be given.
In the matter of Chamundeshwari Electricity Supply Corp. Ltd.
(2020) TaxCorp(IDT) 3754 (AAR)
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In case the investigation is not completed within 3 months, the petitioner shall be released on bail by the Trial Court by imposing appropriate terms and conditions. If the investigation is completed, on furnishing of report, it shall be open to the Assessee to move an application of bail in the Trial Court which shall be considered on merits.
Sandeep Goyal vs. Union of India
(2020) TaxCorp(IDT) 3752 (SC)
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Refund of excess cash balance in terms of Section 49 (6) r/w Section 54 does not effectively redress Petitioner’s grievance and the only remedy that can enable the Petitioner to enjoy the benefit of the seamless ITC utilization is by way of rectification of its return.
Bharti Airtel Ltd. vs. UOI
(2020) TaxCorp(IDT) 3751 (HC-DELHI)
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Consequence of demanding interest and non-payment thereof is very drastic. Before penalizing the assessee by making him pay interest, the principles of natural justice ought to be complied with.
Union of India vs. M/S LC Infra Projects Pvt. Ltd.
(2020) TaxCorp(IDT) 3749 (HC-KARNATAKA) · Section 50
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Wrong destination is not a ground to detain the vehicle carrying the goods or levy tax or penalty. It further stated that when the vehicle is being driven from Karnataka by a local driver of Karnataka it is perfectly possible for the driver to lose his way on account of being unfamiliar with the roads in the city of Hyderabad and bypassing Balanagar and going to Jeedimetla.
Commercial Steel Company vs. The Assistant Commissioner of State Tax, Hyderabad
(2020) TaxCorp(IDT) 3748 (HC-AP)
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The applicant prepares food in the school premises and supplies it to students of the school for a monthly consideration. As the applicant provides exempt services, TDS provisions shall not be applicable on payments made by said educational institutions.
In the matter of Mahalaxmi Mahila Sangh
(2020) TaxCorp(IDT) 3746 (AAR)
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GST@18% is applicable on works contract service provided by applicant to National Centre for Biological Sciences for construction of hostel building on campus.
In the matter of Hombale Constructions and Estates Pvt. Ltd.
(2020) TaxCorp(IDT) 3745 (AAR)
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Honeycomb paper board is classifiable under heading 48089000 as other instead of 48081000.
In the matter of LSquare Eco Products Pvt. Ltd.
(2020) TaxCorp(IDT) 3744 (AAR)
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As tax invoice is raised after Die manufacture in name of foreign customer in foreign currency for receipt of payment, date of issuance thereof shall be construed as time of supply as per Section 12 of CGST Act. Place of supply shall be location of the applicant, accordingly, transaction shall be treated as intra-state transaction u/s section 8 (1) and thus applicant has to issue CGST/SGST tax invoice to the foreign customer.
In the matter of Dolphine Die Cast (P) Ltd.
(2020) TaxCorp(IDT) 3742 (AAR)
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