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Mere fact that there is a converter in the Power Bank will not make it a Static Converter.
In the matter of Xiaomi Technology India Private Limited.
(2019) TaxCorp(IDT) 3001 (AAR)
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Propeller shaft, gum metal bearing, SS rods etc. being parts of fishing boats, vessels and house boats fall under HSN Code 8902, taxable at 5%.
In the matter of Gurudev Metal Industries.
(2019) TaxCorp(IDT) 2998 (AAR)
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The product is taxable at 12%, as Medicaments under Heading 3004.
In the matter of K. Suresh
(2019) TaxCorp(IDT) 2997 (AAR)
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CGST & SGST at appropriate rates are to be paid by the members on the full amount of reimbursement of charges or share of contribution.
In the matter of TVH Lumbini Square Owners Association
(2019) TaxCorp(IDT) 2996 (AAR)
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‘Nicotine Polacriliex Lozenge’ (NCT) is classified under heading 38.24, covered under Sr. No. 97 of Schedule III to Notification No. 01/2017-Central Tax(Rate), liable to GST at the rate of 18%.
In the matter of Strides Emerging Markets Limited
(2019) TaxCorp(IDT) 2995 (AAR)
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Co-working is a business services provision model that involves individuals working independently or collaboratively in shared office space.
In the matter of Spacelance Office Solutions Pvt. Ltd.
(2019) TaxCorp(IDT) 2994 (AAR)
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The presence of company name is sufficient to ensure that the product procured belongs to the 'brand guardian' and it cannot be considered as not bearing a brand name.
In the matter of Abad Fisheries Private Ltd.
(2019) TaxCorp(IDT) 2993 (AAR)
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Revenue is restrained from taking any coercive step till the next hearing of writ petition filed by Petitioner challenging levy of interest on delayed payment of tax without adjustment of ITC.
Vandana Global Ltd. vs. Principal Commissioner Central GST & Ors.
(2019) TaxCorp(IDT) 2992 (HC-CHHATTISGARH)
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Determination of a person being liable to a penalty is imperative and till such determination, the case should proceed on the basis of an apprehended evasion of tax by the assesse.
Vimal Yashwantgiri Goswami vs. State of Gujarat
(2019) TaxCorp(IDT) 2991 (HC-GUJARAT)
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Since applicant is not paying full amount to their supplier i.e. HO, accordingly, it will be ineligible for full ITC .
In the matter of M/s. Sanghvi Movers Limited
(2019) TaxCorp(IDT) 2989 (AAR)
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Both provisos are to be read together and not independently, i.e. the applicant cannot choose whichever proviso is favourable to them.
In the matter of Specsmakers Opticians Private limited.
(2019) TaxCorp(IDT) 2988 (AAR)
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Company is not a wilful defaulter of its tax liability and the company has been facing economic hardships because of the liquidity crunch in the market, due to which several long-term customers have demonstrated their difficulty in making timely payments.
Choi Yongsuk and Chae Jae Won vs. State
(2019) TaxCorp(IDT) 2987 (HC-MADRAS)
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Post outcome of the verification process, depending on the outcome, tax liability shall either be treated as paid, part-paid or unpaid.
Bray Controls India Private Limited vs. The Assistant Commissioner (ST), Chennai
(2019) TaxCorp(IDT) 2986 (HC-MADRAS)
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Notice in writ filed w.r.t amendment to Section 50 (interest on delayed payment of tax), i.e. whether the same would be 'retrospective' is issued.
Raghava Constructions vs. The Union of lndia and Ors.
(2019) TaxCorp(IDT) 2985 (HC-AP) · Section 50
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Admits Revenue’s SLP against order passed by Gujarat HC which struck down Circular No.34/8/2018-GST dated March 1, 2018 stipulating that activities related with transmission and distribution of electricity.
Torrent Power Ltd and Anr.
(2019) TaxCorp(IDT) 2984 (SC)
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The special leave petition shall stand dismissed for non-prosecution without further reference to the Court in case assessee fails to deposit the amount.
C. Pradeep vs. Commissioner of GST and Central Excise Selam & Anr.
(2019) TaxCorp(IDT) 2975 (SC) · Section 132
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Writ petition is disposed and directs release of goods seized upon furnishing of a security in form of bank guarantee.
Maa Vindhyavasini Pvt. Ltd. thru Sujit Kumar Tiwari vs. State of U.P. thru Secretary Institutional Finance & Ors.
(2019) TaxCorp(IDT) 2974 (HC-ALLAHABAD)
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Given the drastic nature of this power, the Parliament has provided that such provisional attachment can only be done consequent to an order of the Commissioner which ensures due application of mind by a senior officer to the facts of the case.
Bhattad Industries Pvt. Ltd. vs. Union of India
(2019) TaxCorp(IDT) 2973 (HC-BOMBAY)
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Writ challenging Explanation (a) to Rule 89 (5) of Bihar GST Rules, 2017 which denies refund of unutilized ITC in respect of tax paid on input services in case of inverted duty structure is being heard.
AFCONS-SIBMOST Joint Venture vs. The Union of India and Other.
(2019) TaxCorp(IDT) 2972 (HC-PATNA)
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There is no inconsistency between the provisions of section 78 of the State GST Savings Act and the Constitution as amended.
Magma Fincorp Limited vs. State of Maharashtra
(2019) TaxCorp(IDT) 2971 (HC-BOMBAY)
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