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The exercise had to be regulated under the provisions of Section 129(1)(b) which provides for a lenient applicability of the penal provisions and understandably because the tax amount on the goods has already been paid by the dealer.
Ram Charitra Ram Harihar Prasad vs. The State of Bihar
(2019) TaxCorp(IDT) 3062 (HC-PATNA)
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There is no error in judgement rendered by the lower Authorities absent any cogent documentary evidence to prove that bills in question were physically transferred from Agra to Gwalior.
Om Trading Company vs. Deputy Commissioner of State Tax & Ors.
(2019) TaxCorp(IDT) 3053 (HC-KERALA)
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Revenue is directed to release seized goods on accepting bank guarantee (BG) pending adjudication proceedings under Section 129 of the CGST Act.
CEAT Ltd. vs. Assistant State Tax Officer
(2019) TaxCorp(IDT) 3052 (HC-KERALA)
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The interest of justice on equitable basis can be achieved by issuing a direction to Revenue not to encash the BG furnished, if ultimately the adjudication goes against them and if penalty is imposed in such proceedings, until the expiry of 14 days from the date of service of order on such adjudication.
VE Commercial Vehicles Ltd. vs. Union of India
(2019) TaxCorp(IDT) 3051 (HC-KERALA)
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Assessee is directed to submit returns within a period of two weeks while requesting Revenue to assist the taxpayer with respect to any technical glitches in filing returns including subsequent tax periods.
Banyan Projects India Pvt. Ltd. vs. Local Goods and Services Tax Officer
(2019) TaxCorp(IDT) 3050 (HC-DELHI)
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It is arbitrary, irrational and unreasonable to discriminate in terms of the time-limit to allow the availment of the input tax credit with respect to the purchase of goods and services made in the pre-GST regime and post- GST regime and, therefore, violative of Article 14 of the Constitution and goes against the essence of doctrine of legitimate expectation.
Siddharth Enterprises vs. Nodal Officer
(2019) TaxCorp(IDT) 3049 (HC-GUJARAT)
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Section 47 talks about late fees for filing various returns u/s 37, 38, 39 or 45, whereas GSTR-3B cannot be considered as a return under section 39. The writ applicants have been able to make a strong prima facie case to have an ad-interim order.
AAP & Co. vs. Union of India
(2019) TaxCorp(IDT) 3046 (HC-GUJARAT) · Section 47
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Assessee is directed to pay admitted liability without interest, since Revenue failed to respond to the assessee’s query on liability to pay interest qua ITC.
In the matter of Donsung Automotive Pvt. Ltd.
(2019) TaxCorp(IDT) 3044 (HC-MADRAS)
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Directs assessee to deposit GST @ 5% as per government notification subject to furnishing the surety for remaining 13% GST. Till the decision is taken by the Management of NTPC and Finance Department, no coercive steps be taken against the petitioner subject to compliance of the condition.
Petra Buildcare Products vs. Natibal Thermal Power Corporation Ltd.
(2019) TaxCorp(IDT) 3043 (HC-MP)
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Revenue is directed to reopen the Portal and enable the assessee to file its TRAN-1 Form electronically or permit manual filing of the Form, which the assessee has already filled.
The Tyre Plaza vs. Union of India & ors.
(2019) TaxCorp(IDT) 3042 (HC-DELHI)
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The scheme of Section 67, more particularly sub- section (5) thereof, suggests that as far as copies of the documents so seized, a person from whose custody such documents have been seized will have right to get the copies thereof. The idea is that businesses should not be subjected to needless harassment and a mere statement that it will prejudicially affect the investigation would be only chanting the language of the section.
In the matter of High Ground Enterprises Ltd.
(2019) TaxCorp(IDT) 3041 (HC-BOMBAY)
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Writ challenging non-disposal of application for amendment of registration in terms of Rule 9 of the CGST Rules is heard.
Sterlite Technologies Ltd. vs. Union of India & Anr.
(2019) TaxCorp(IDT) 3040 (HC-BOMBAY)
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HDPE woven fabric, impregnated, coated, covered or laminated, used for manufacturing Tarpaulin is not ‘textile material’, hence, same does not merit classification under Heading 6306.
In the matter of East Hooghly Agro Plantation Pvt. Ltd.
(2019) TaxCorp(IDT) 3035 (AAR)
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Supply of nutritious weaning food to children through Department of Integrated Child Development Services (ICDS) /Anganwadi centres as per bid agreement at a fixed price constitutes a composite supply u/s 2 (30) with 'Complementary Weaning Food Containing Amylase' being the principal supply.
In the matter of Christy Fried Gram Industry
(2019) TaxCorp(IDT) 3034 (AAR)
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In case of original service of leasing/renting, the time of supply is before July 1, 2017 which is not covered under GST. As the applicant has tolerated delayed payment of consideration of lease/rent which the recipients should have paid much before, same is a separate supply of service governed by Section 7(1)(a). Consideration for this was received and invoice was raised both after July 1, 2017, accordingly, time of supply would be after July 1, 2017 in terms of Section 13 (2).
In the matter of Chennai Port Trust
(2019) TaxCorp(IDT) 3033 (AAR)
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The product cattle feed in cake form manufactured by the applicant is classifiable under Chapter Heading 23099010 which covers Preparation of a kind used in Animal Feeding- Compounded animal feed, exempt from GST.
In the matter of Sri Venkateshwara Traders (Proprietor- Chinnakani Arumuga Selvaraja).
(2019) TaxCorp(IDT) 3032 (AAR)
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The said product is undisputedly manufactured from ‘Orange Juice Concentrate’ and not fruit juice/fruit pulp, which view is also supported by the CESTAT in applicant’s own case. The applicant’s reliance on the SC judgment in Parle Agro is misplaced as the issue involved was related to VAT and not Customs Tariff Act.
In the matter of Hindustan Coca-Cola Beverages Private Limited
(2019) TaxCorp(IDT) 3031 (AAR)
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Concessional rate of tax is applicable only to fertilisers which are used solely for agricultural purpose, thereby being inapplicable in present case as the product is being used in agriculture and industry alike. The SSP which is being exported is not to be used as a fertiliser in the taxable territory. The applicant eligible, either for refund of the unutilized input tax credit under section 16(3)(a) of the IGST Act or for refund under section 16(3)(b) of the IGST Act on payment of applicable IGST.
In the matter of Sai Fertilizers Pvt Ltd.
(2019) TaxCorp(IDT) 3030 (AAR)
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Eligibility of ITC can only be decided after ensuring that further supply of works contract is made by the applicant on a case to case basis. Violation charges payable by contractors are required to be treated as consideration, liable to GST. Liquidated damages and interest amount received on liquidated damages received for deferring the liquidated damages recovered from contractors is liable to tax.
In the matter of Dholera Indutrial City Development Project Ltd.
(2019) TaxCorp(IDT) 3029 (AAR)
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The fact of who pays for the medicines is irrelevant to the usage of the said medicines. The medicines are used by the employees and dependents and hence are for personal consumption, rendering the applicant disentitled for availing ITC on the said goods u/s 17(5)(g) of CGST/TNGST Act.
In the matter of Chennai Port Trust.
(2019) TaxCorp(IDT) 3028 (AAR)
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