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The GST Council is directed to examine the grievance of the petitioner w.r.t technical glitch faced while filing TRAN-2, and allow him to file the return either electronically or manually.
Baril Marketing Pvt. Ltd. vs. Union of India and ors.
(2019) TaxCorp(IDT) 3122 (HC-GAUHATI)
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Reimbursements received towards employees’ salary, office rent, other office expenses such as telephone, electricity, purchasing computers, internet, travel etc. is nothing but additional consideration charged for supply, hence liable to GST as per Section 15 of the CGST Act, 2017.
In the matter of Maans Marine Cargo
(2019) TaxCorp(IDT) 3089 (AAR)
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Works contract for construction of residential quarters merits classification under SAC 9954, and is taxable at 18%.
In the matter of Madhya Pradesh Power Generating Company Limited.
(2019) TaxCorp(IDT) 3088 (AAR)
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Applicant needs to contribute 30% and 2% of royalty towards District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET), respectively towards rehabilitation of affected areas/people as a result of the mining operations being carried out. Payment made to these trusts is nothing but addition to royalty itself and such payments are part of the original supply i.e. mining rights given by Central Govt. to the applicant. Amount payable to DMF and NMET are nothing but payments of royalty, albeit by a different name and said supply is taxable under reverse charge basis.
In the matter of NMDC Limited.
(2019) TaxCorp(IDT) 3087 (AAR)
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Applicant’s services in respect of conducting examination is a Composite Supply u/s 2(30) of CGST Act, 2017.
In the matter of Attest Testing Services
(2019) TaxCorp(IDT) 3086 (AAR)
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Supply of all services to Educational Institutions is not exempt, accordingly the proposed activity i.e. holding of educational conference/ gathering of students, faculty, and staff of other schools cannot be treated as services provided by an educational institution to its students and staff of other schools in terms of Entry 66.
In the matter of Emrald Heights International School
(2019) TaxCorp(IDT) 3085 (AAR)
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Nano Rechargeable LED Torch Light is classified under chapter heading 8513, and taxable with 18% GST.
In the matter of Prakash Chand Jain
(2019) TaxCorp(IDT) 3084 (AAR)
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Marine Duty Hydraulic Equipment fitted on a Barge is taxable at 5% as Parts of goods under heading 8901.
In the matter of Fluid Power Pvt. Ltd.
(2019) TaxCorp(IDT) 3083 (AAR)
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Section 92 of the CGST Act clearly contemplates that GST may be levied on and collected from the Court Receiver with respect to a business under its control provided that the taxable event of ‘supply’ for such levy of GST has taken place. Therefore, the real issue to be determined in the facts of the present case is the effect of payment of royalty by the Defendant to the Court Receiver as a condition for remaining in possession of the Suit Premises.
Bai Mumbai Trust vs. Suchitra wd/o. Sadhu Koraga Shetty
(2019) TaxCorp(IDT) 3082 (HC-BOMBAY)
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The appellate tribunal is constituted also to see whether the legal principles and the decision making process are correct and fair. The expert members who are not well trained in law, cannot be permitted to overrule the judicial Member on these aspects. While deciding issues as to whether the decision making process by the adjudicating authority or the appellate authority was just, fair and reasonable and to decide issues regarding interpretation of notifications and sections under the CGST Act a properly trained judicially mind is necessary which the experts will not have, hence the number of expert members therefore cannot exceed the number of judicial Members on the bench.
Revenue Bar Association and Other vs. Union of India
(2019) TaxCorp(IDT) 3081 (HC-MADRAS)
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Tax is payable on the entire contract value without deduction of value of the material provided by the contractee in a works contract for constructing building.
In the matter of Tejas Constructions & Infrastructure Private Limited.
(2019) TaxCorp(IDT) 3078 (AAR)
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Notice is issued to Revenue in writ challenging order of Tamil Nadu Authority for Advance Ruling (AAR) which denied exemption on contribution received by a Resident Welfare Association (RWA) where such contribution exceeded Rs. 7500 per month.
TVH Lumbini Square vs. Union of India
(2019) TaxCorp(IDT) 3073 (HC-MADRAS)
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Section 83 gives a power to be exercised during the pendency of any proceeding for assessment or reassessment, so that the assessee may not fritter away or secrete his resources out of the reach of the Commercial Tax department when the assessment or reassessment is completed.
Pranit Hem Desai vs. Additional Director General and 1 Ors.
(2019) TaxCorp(IDT) 3072 (HC-GUJARAT)
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Applicant (accused) is released on regular bail in connection with alleged offence for contravention of section 132 (1)(b) and (c) of CGST Act while exercising discretionary powers u/s 439 of Code of Criminal Procedure, 1973.
Sandeep Maganbhai Chaniyara vs. Commissioner, Central Excise and CGST, Rajkot
(2019) TaxCorp(IDT) 3069 (HC-GUJARAT)
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Exemption from payment of GST is denied to the applicant engaged in supply of facility management services such as security, cleaning, housekeeping and sweeping services to various Central/State Government hospitals.
In the matter of Reliable Hospitality Service
(2019) TaxCorp(IDT) 3068 (AAR)
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Applicant is eligible for exemption under the said Exemption Notification on supply of any service including composite supplies like works contract service whatever be the proportion of goods in relation to establishment/maintenance of hospital/health facilities.
In the matter of West Bengal Medical Services Corporation Ltd
(2019) TaxCorp(IDT) 3067 (AAR)
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If we go by the provisions of section 129, then for the purpose of release, we can ask the writ applicant to deposit the amount of tax as determined and equivalent amount towards penalty subject of-course to the right of the adjudication so far as the confiscation proceedings under section 130 of the Act, 2017 is concerned.
Super Powder Coating Anodizing and Trading vs. Union of India
(2019) TaxCorp(IDT) 3066 (HC-GUJARAT)
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The applicant had paid an amount towards tax and penalty as determined by the Revenue u/sn 129 of the GST Act. The applicant is entitled to interim relief, subject to final outcome of the matter.
Bhagwan Sales vs. State of Gujarat and 2 Ors.
(2019) TaxCorp(IDT) 3065 (HC-GUJARAT)
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Release of vehicle as well as goods confiscated u/s 129 of CGST Act on deposit of requisite amount towards tax and penalty is ordered.
National Enterprise vs. State of Gujarat
(2019) TaxCorp(IDT) 3064 (HC-GUJARAT)
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Revenue is directed to make correction of mechanism of operation of Common Portal in consonance with Notification No. 74/2018-Central Tax dated December 31, 2018 and Notification 14/GST-2 dated January 11, 2019 by which Central Government/Governor of Haryana have notified Form GSTR-9 i.e. an annual return.
P.P. Automative Pvt. Ltd. vs. UOI and others
(2019) TaxCorp(IDT) 3063 (HC-P&H)
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