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Assessee had made all the attempts to file electronically but because of computer glitches, the same could not be filed and as also been mentioned in the affidavit-in-opposition that the GST Council has been apprised of the same and had directed the Revenue to either allow manual or electronic filing so that assessee was not deprived of the ITC which was due to him.
Sakshi Motors vs. Union of India and others
(2019) TaxCorp(IDT) 3306 (HC-GAUHATI)
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Applicant’s supply of goods such as biscuits/soaps, etc. earmarked for PDS supply only to fair price shops/PDS distributors is liable to GST.
In the matter of Dipeet Agarwal (Soorya Narayan Agency)
(2019) TaxCorp(IDT) 3303 (AAR)
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Foreign-going vessels obtain stores and spare parts while staying anchored at a port in India. There is no justification for treating the part of such stores that the crew consume or is used for repairing or servicing of the vessel while in India as export.
In the matter of Shewratan Company Pvt. Ltd.
(2019) TaxCorp(IDT) 3302 (AAR)
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According to Explanatory Notes to HSN Code, textile fabrics which are spattered by spraying with visible particles of thermoplastic material and capable of providing a bond to other fabrics or material are classifiable under Heading 5903.
In the matter of Sadguru Seva Paridhan Pvt. Ltd.
(2019) TaxCorp(IDT) 3301 (AAR)
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The services of coal beneficiation are taxable at 18% under SAC 9997 while transportation by GTA by road would be taxable at 5% under Reverse Charge Mechanism (if supplier does not avail ITC) and at 12% if supplier avails ITC and is to be paid by the supplier pursuant to SAC 9965.
In the matter of Madhya Pradesh Power Generating Company Limited
(2019) TaxCorp(IDT) 3300 (AAR)
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Various tax invoices and e-way bills through which purchases have been made by the firm and the record of the Department reveal that Firms were in existence. Petitioner is directed to furnish a personal bond for Rs. 10 Lacs along-with two sureties of Rs. 5 Lacs and deposit its passport and not leave the country without seeking prior permission of the Trial Court.
Rakesh Kumar Khandelwal vs. Union of India
(2019) TaxCorp(IDT) 3297 (HC-RAJASTHAN)
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Tender document in question is not a consolidated contract and each supply under the said contract shall be chargeable to tax individually, depending upon the individual classification of such supplies and rate of tax applicable at the time of supply.
In the matter of Kalyan Toll Infrastructure Ltd.
(2019) TaxCorp(IDT) 3296 (AAR)
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The vehicles in question satisfy all the conditions specified under Category N of Automotive Industry Standards (AIS-053) issued by the Ministry of Road Transport & Highways of Government of India. Prior to the implementation of GST regime, the said vehicles were being classified as goods transport vehicles under Chapter Heading 8704. There is no change either in circumstances or the vehicles post-GST, so as to necessitate fresh consideration over a settled classification.
In the matter of Force Motors Limited
(2019) TaxCorp(IDT) 3295 (AAR)
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For the service to be exempt under the Heading 9964, it should be a service for transport of passengers with or without accompanied belongings, by non-air conditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire.
In the matter of Bhavika Bhatia
(2019) TaxCorp(IDT) 3294 (AAR)
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Organizing seminars/symposiums/conventions come under term spreading of public awareness, if they are for spreading public awareness of preventive health, family planning or prevention of HIV infection.
In the matter of World Researchers Associations
(2019) TaxCorp(IDT) 3293 (AAR)
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An enquiry is underway before DGGI, Bhopal on whether flavoured milk is taxable at the rate of 5% under Schedule IV of the CGST Act. It was incumbent upon the applicant to disclose this fact in the application and same has been intentionally avoided just to avoid the provisions of Section 98(2).
In the matter of Anik Milk Products Private Limited
(2019) TaxCorp(IDT) 3292 (AAR)
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In view the provisions of Section 39(9) of CGST Act 2017, the authorities are obligated to permit the corrections in the corresponding clauses of GSTR-1 & GSTR-3B so as to facilitate the correct filing of the annual returns in GSTR-9.
P.P. Automotive Pvt. Ltd. vs. Union of India & Ors.
(2019) TaxCorp(IDT) 3291 (HC-P&H)
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During the change in conveyance and shifting of goods thereof to two separate conveyances, inadvertently a photocopy of the e-way bill and invoice was not given to the driver of the mini cargo in which 4 parcels were shifted and the same was later intercepted by the Revenue and detained. Assessee had shown his willingness to pay tax and penalty as leviable u/s 129(c) of CGST Act and had requested for the release of goods, which was not paid heed by the Revenue.
S. Enterprises vs. Union of India
(2019) TaxCorp(IDT) 3290 (HC-GUJARAT)
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The Petitioner has been compelled to file a writ since the alternate remedy of appeal to the Tribunal u/s 112(1) of the CGST Act cannot be availed, so as to challenge the order passed by the Revenue.
Rochem India Pvt. Ltd. vs. The Union of India & others
(2019) TaxCorp(IDT) 3278 (HC-BOMBAY)
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The value of supply of the impugned goods was to be determined in terms of Rule 32 of CGST Rules, 2017 as the goods were second-hand goods and that Petitioner has deposited the amount of tax and penalty as computed under said Rule.
Kataria Automobiles Pvt. Ltd. vs. State of Gujarat
(2019) TaxCorp(IDT) 3277 (HC-GUJARAT)
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The presence of GSTN is absolutely essential to resolve the dilemma in which the Petitioner has been placed.
R.K. Goyal Steels Pvt. Ltd. vs. Principal Commissioner Central Tax, South Delhi & Ors.
(2019) TaxCorp(IDT) 3276 (HC-DELHI)
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AAR has no authority to rule on question involving place of supply of goods/services. For ascertaining the question raised by the applicant i.e. whether the supply of services will be export or not, place of supply as per conditions u/s 2(6) of IGST Act needs to be examined.
In the matter of NES Global Specialist Engineering Services Private Limited
(2019) TaxCorp(IDT) 3271 (AAR)
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No ruling can be pronounced w.r.t. taxability of Investment Advisory and Management Fees collected from overseas investors as question involves determination of the place of supply in respect of overseas transaction.
In the matter of Multiples Alternate Asset Management Pvt. Ltd.
(2019) TaxCorp(IDT) 3270 (AAR)
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FSRU can be rightly considered as factory, hence, ITC is not available on goods/services used for Tie-in pipelines construction as per provisions laid down in Section 17(5)(c) and 17(5)(d).
In the matter of Western Concession Pvt. Ltd.
(2019) TaxCorp(IDT) 3269 (AAR)
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The ruling passed by the AAR that ground clearance will be measured in the unladen state, is based on flimsy notion in so much as they inferred that the weights of the passengers occupying the motor vehicles is not standardized, as it would vary with persons occupying the motor vehicle and thereby causing fluctuation in the ground clearance.
In the matter of Tata Motors Limited
(2019) TaxCorp(IDT) 3268 (AAR)
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