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Just because, the Respondents have acknowledged that the units located in few States should be granted Budgetary Support Scheme as a measure of goodwill for a residual period, it cannot be held that that the support is in lieu of exemptions.
Hero Motorcorp Ltd. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3637 (HC-DELHI)
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GST system is still in the trial and error phase.
Union of India vs. Sanko Gosei Technology India Pvt. Ltd.
(2020) TaxCorp(IDT) 3635 (SC)
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Since State/Centre jurisdiction authorities are respondents to petition before HC and subject matter revolves around GST leviability, application cannot be admitted as per Proviso to Section 98(2) of the CGST/TNGST Act.
In the matter of Padmavathi Hospitality & Facilities Management Service
(2020) TaxCorp(IDT) 3634 (AAR)
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Applying the Explanation of HSN to Heading 6305, non-woven fabric bags used for packing rice is classifiable under Chapter Heading 6305 3300.
In the matter of Ponraj
(2020) TaxCorp(IDT) 3633 (AAR)
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As contract envisages both execution of works and post–work maintenance for a specified period, applicant has to bear charges for chemicals, consumer labour and other services in the course of O&M, the supplies are Composite supplies as per Section 2(30) and taxable to GST.
In the matter of The Indian Hume Pipe Company Ltd.
(2020) TaxCorp(IDT) 3632 (AAR)
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The amount deposited by the petitioner shall be kept in interest bearing Fixed Deposit Receipts by the Registry.
Aster Infrahome Pvt. Ltd. vs. UOI
(2020) TaxCorp(IDT) 3631 (HC-DELHI)
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Clause (e) of sub section (2) of Sec. 97 is in wide terms and the Parliament has clearly mandated that the latter issue of determination of liability to pay tax on any goods or services or both, should also be matters on which the applicant concerned could seek advance ruling.
Sutherland Mortgage Services Inc. vs. The Principal Commissioner and Ors.
(2020) TaxCorp(IDT) 3630 (HC-KERALA)
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Transitional provisions stipulated u/s 142(11)(c) of CGST Act, 2017 shall not be applicable for remaining unadjusted instalments of Mobilization Advance which transitioned into GST regime and are to be adjusted/deducted by the applicant post GST implementation.
In the matter of Shapoorji Pallonji and Company Private Limited
(2020) TaxCorp(IDT) 3628 (AAR)
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PVC material prior to printing is classified under CTH 39 but after printing it becomes Trade Advertising Material (TAM) falling under CTH 49.
Macro Media Digital Imaging Pvt. Ltd.
(2020) TaxCorp(IDT) 3627 (AAR)
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Activity of skill training for Recognition of Prior Learning (RPL) services provided by main contractor to Govt. of Maharashtra under Skill Development Mission is exempt subject to fulfilment of the conditions mentioned under Serial No. 72 of Notification No. 12/2017- Central Tax (Rate).
In the matter of M.V. Infra Services Pvt. Ltd.
(2020) TaxCorp(IDT) 3626 (AAR)
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As the electroplating job done by the applicant is a portion of manufacturing process of applicant’s customer, it is shall be covered under SAC 9988.
In the matter of Electroplating and Metal Finishers
(2020) TaxCorp(IDT) 3625 (AAR)
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Eligibility to credit of input tax paid by the applicant alone is covered under clause (d) of Section 97(2) and the eligibility at the buyers' hand of GST paid to applicant does not fall under any of the category specified u/s 97(2) of the Act and therefore not within the ambit of this authority.
In the matter of Automative Components Technology India Private Limited
(2020) TaxCorp(IDT) 3624 (AAR)
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Petitioner may be released on bail by the learned Trial Court if they find that he has approached the authority for compounding of the offence on deposit of at least 20% of the evaded amount on account of CGST.
Arvind Kumar Munka vs. Union of India
(2020) TaxCorp(IDT) 3619 (HC-CALCUTTA)
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The Respondent (Karnataka Co- operative Milk Producers Federation Ltd.) had sought advance ruling in respect of classification of ‘Flavoured Milk’, however an investigation was already pending against the Respondent on the same issue of classification by the Director General of GST Intelligence (DGGI).
In the matter of Karnataka Co-operative Milk Producers Federation Ltd.
(2020) TaxCorp(IDT) 3618 (AAR)
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Unutilized credit arising on account of duty/tax paid under erstwhile regime cannot be taken away on procedural or technical grounds of non-filing or incorrect filing of Form i.e. TRAN-1 by the stipulated last date i.e. December 27, 2017.
Union of India & Ors. vs. Adfert Technologies Pvt. Ltd.
(2020) TaxCorp(IDT) 3615 (SC)
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Prima facie, it appears to us that the impugned order needs consideration and the petitioner has been able to make out a strong case for grant of interim relief. Till the next date, we stay the operation of the impugned order.
Johnson & Johnson Pvt. Ltd. Vs. UOI
(2020) TaxCorp(IDT) 3613 (HC-DELHI)
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The aspect as to whether a pending proceeding before GST authority was also a proceeding as provided in Section 14 (1) (a) had not been examined by the Commissioner of GST and consequently the implication thereof i.e. if it was a proceeding whether the order of moratorium would also cover the said proceeding, had also not been looked into.
National Plywood Industries Ltd. vs. Union of India & Anr.
(2020) TaxCorp(IDT) 3612 (HC-GAUHATI)
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Milk chilling and packing service provided by the contractors were exempted as per Serial No. 24 of Notification 11/2017- Central Tax (Rate).
Gujarat Co-operative Milk Marketing Federation Limited vs. Union of India
(2020) TaxCorp(IDT) 3611 (HC-GUJARAT)
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Petitioner is directed to appear before the appropriate authority wherein the proceedings shall commence afresh, providing opportunity of being heard to the petitioner along with placing record additional material, if so required.
Gaya Marketing vs. The State of Bihar
(2020) TaxCorp(IDT) 3609 (HC-PATNA)
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If the Petitioner fails to approach the authority within prescribed time, it shall be open for the authority to take coercive action in accordance with the law.
Vishwanath Iron Store vs. The State of Bihar
(2020) TaxCorp(IDT) 3608 (HC-PATNA)
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