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The applicant is receiver of supply by way of provision for Citizen Facilitation Centres (CFC) and said question raised by applicant do not pertain to supply of goods/services/both undertaken by them.
In the matter of Municipal Corporation of Greater Mumbai
(2020) TaxCorp(IDT) 3567 (AAR)
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The applicant, a manufacturer of laboratory medical equipment, cannot sell its goods to the distributor at a concessional rate of 5%.
In the matter of Equitron Medica Private Limited
(2020) TaxCorp(IDT) 3566 (AAR)
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Manufacture, supply, installation and commissioning of lifts/ elevators is in the nature of works contract activity which results in creation of an immovable property, therefore, applicant is not entitled to ITC of GST paid on replacement of existing lift/elevator.
In the matter of Las Palmas Co-Operative Housing Society Limited
(2020) TaxCorp(IDT) 3565 (AAR)
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This is on the basis of Mr. Tushar Mehta, learned Solicitor General’s statement to this Court that only Rs. 200/- per day is being charged for the filing of late returns, which subject to the outcome of the writ petition will be refunded.
UNION OF INDIA Vs TAX BAR ASSOCIATION & ORS.
(2020) TaxCorp(IDT) 3562 (SC)
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Since there is no sale of goods by the applicant, ruling whether such supply be considered as export sale under GST Act does not arise.
In the matter of Wise Design Communications Pvt Ltd.
(2020) TaxCorp(IDT) 3561 (AAR)
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Only goods classifiable under Chapter 86 attract 5% GST rate with no refund of unutilised ITC, whereas goods under any other chapter would attract general applicable GST rates even though such goods are supplied to railways.
In the matter of Rishab Industries
(2020) TaxCorp(IDT) 3560 (AAR)
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Vide Notification No. 5/2019-Central Tax (Rate), services by way of transfer of development rights/Additional FSI by any person to promoter were made taxable under reverse charge mechanism.
In the matter of Vilas Chandanmal Gandhi
(2020) TaxCorp(IDT) 3559 (AAR)
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Restaurant is a part and parcel of JW Mariott Hotel/Hotel premises and cannot be treated as independent of JW Marriot and conditions of lower GST rate of 5% are not fulfilled by the applicant.
In the matter of Kutting Fusion Hospitality LLP
(2020) TaxCorp(IDT) 3558 (AAR)
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The three bank accounts and residential house cannot be said to be in any sort of attachment and this fact should be brought to the notice of the three banks.
Rituka Impex vs. State of Gujarat
(2020) TaxCorp(IDT) 3557 (HC-GUJARAT)
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The petitioner had done everything in its capacity to ensure that the details of new branch were updated in the official site, however the same showed as processing.
M R Traders vs. Assistant State Tax Officer
(2020) TaxCorp(IDT) 3556 (HC-KERALA)
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The petitioner was a practicing Chartered Accountant and a lady of 27 years facing incarceration for last more than one month and considering Special Public Prosecutor’s submission that the investigation will take considerable time to conclude. The bail applications deserve to be accepted.
Paridhi Jain vs. State
(2020) TaxCorp(IDT) 3555 (HC-RAJASTHAN)
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There was no opportunity granted to the petitioner to rebut the inferences drawn by the authorities while detaining the goods, through a hearing afforded to the petitioner before passing the order.
Pact Machines Pvt. Ltd. vs. The Asst. State Tax Officer (Intelligence) & 2 Ors.
(2020) TaxCorp(IDT) 3554 (HC-KERALA)
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Petitioner has voluntarily reversed an amount from his electronic ledger to set right the alleged illegal and fraudulent ITC of Rs. 8.57 crores (approx.) for which this F.I.R. has been lodged.
Mahaveer Prasad vs. The State of Jharkhand and Shri. Prem Arsen Kujur
(2020) TaxCorp(IDT) 3553 (HC-JHARKHAND)
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If the plain meaning of the Entry does not result in any anamoly or absurdity and no two views are possible in any ambiguity, there is no need to invoke and apply any external aid of interpretation.
Aakavi Spinning Mills (P) Ltd. vs. The Authority for Clarification and Advance Ruling
(2020) TaxCorp(IDT) 3552 (HC-MADRAS)
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UOI is directed to file detailed reply to address the bottlenecks especially lower capacity of the server of GSTN before HC. HC is instructed to decide issue finally on the basis of facts without getting influenced by this ad-hoc order.
Union of India vs. Tax Bar Association and Ors.
(2020) TaxCorp(IDT) 3551 (SC)
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Prima facie, it appears that the goods were being transported without any valid documents. The discrepancies noticed by the authority have been incorporated in the Form GST MOV-10.
Rafik Nasir Ahmed vs. State of Gujarat
(2020) TaxCorp(IDT) 3548 (HC-GUJARAT)
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Joint Commissioner of State Tax is directed to immediately look into the request & communication dated October 18, 2019 made by the writ applicant to upload ITC-01 and is also directed to take appropriate decision within two weeks from the date of receipt of the order.
Pradip Chimanlal Mevada vs. Union of India
(2020) TaxCorp(IDT) 3547 (HC-GUJARAT)
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There are no proceedings under Section 62,63,64,67,73 and 74 against the Petitioner as mentioned u/s 83 of CGST Act which is necessary if attachment u/s 83 is to be levied.
Gehna Trading LLP vs. Union of India and Ors.
(2020) TaxCorp(IDT) 3546 (HC-BOMBAY)
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Anticipatory bail of the Petitioner is allowed by releasing him on furnishing personal bond of Rs. 10,000 each with one surety of the like amount and outlines conditions for bail.
Manmohan Lalman Agarwal vs. State of Gujarat
(2020) TaxCorp(IDT) 3545 (HC-GUJARAT)
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It is too early to conclude that arrest can’t be effected or prosecution can’t be launched without issuing notice under section 74 of the CGST Act particularly when the power of arrest has been given u/s 69 of the Act.
Sanjay Dhingra vs. Director General of Goods and Services Tax Intelligence
(2020) TaxCorp(IDT) 3544 (HC-P&H)
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