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Revenue is directed to allow petitioners to make a fresh application for GST TRAN-I.
Shunty Bunty Automobiles Pvt. Ltd. vs. Union of India and ors.
(2019) TaxCorp(IDT) 2970 (HC-ALLAHABAD)
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Petitioner was unable to take credit of duties for the period prior to July 01, 2017 which is reflected in the declaration filed in Tran-1 form but not shown in the electronic credit ledger account.
IndusInd Media Communications Ltd. and 1 Other(s) vs. Union of India and Ors.
(2019) TaxCorp(IDT) 2969 (HC-GUJARAT)
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Directs Revenue to file affidavit in response to assessee's grievance in respect of formulation of a mechanism under which the assessee could claim refund of excess duty paid as per section 54 of CGST Act, 2017.
Bharti Airtel Ltd. vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2968 (HC-DELHI)
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Disposes the writ with directions to the Revenue to permit filing of TRAN-01 electronically or accept TRAN-01 manually.
Uninav Developers Pvt. Ltd vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2967 (HC-DELHI)
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Issues notice in writ petition challenging Rule 89 (5) of the Central Goods and Services Tax (CGST) Rules, 2017, to the extent it denies refund of unutilized ITC in respect of tax paid on input services in case of inverted duty structure with retrospective effect.
The Quarry Owners Association vs. Union of India
(2019) TaxCorp(IDT) 2966 (HC-GUJARAT)
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service of installation is possible only when the goods (submersible pump sets) are supplied and hence pre-dominant/principal supply is that of submersible pump sets, hence, applicable GST rate would be rate applicable thereon (i.e. submersible pump sets).
In the matter of United Engineering Works
(2019) TaxCorp(IDT) 2965 (AAR)
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Value to be adopted shall be transaction value as per Section 15(1) of CGST Act.
In the matter of Durga Projects & Infrastructure Private Limited
(2019) TaxCorp(IDT) 2964 (AAR)
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Activity of supply of construction service provided by the applicant to the land owner is supply in the form of ‘barter’ and the consideration is in the form of ‘development rights’, accordingly activity is a ‘supply’ in the course or furtherance of business falling u/s 7 of CGST Act, 2017
In the matter of Durga Projects & Infrastructure Private Limited
(2019) TaxCorp(IDT) 2963 (AAR)
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There is no contractual obligation cast upon the applicant to use their own tools/ moulds and the same has been provided by the OEM on FOC and returnable basis.
In the matter of Toolcomp Systems Private Limited
(2019) TaxCorp(IDT) 2962 (AAR)
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The provisions of section 54(3(ii), which empowers the Revenue to frame the rules, does not empower the Central Government to frame rule providing for lapsing of the input tax credit.
Shabnam Petrofils Pvt. Ltd. vs. Union of India and 1 other
(2019) TaxCorp(IDT) 2950 (HC-GUJARAT)
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Food supplied at events which are occasional in nature like the social get- togethers arranged at the Club premises will unambiguously fall under serial no. 7(v).
In the matter of The Bengal Rowing Club
(2019) TaxCorp(IDT) 2949 (AAR)
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The applicant is required to collect/deposit GST under Section 9(1) of the CGST Act, 2017 on the amount received by them from the clients on the value of hotel accommodation service, while acting as an agent.
In the matter of TUI India Private Limited
(2019) TaxCorp(IDT) 2945 (AAR)
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The consideration for the supply of goods or services may be paid by the recipient or by any other person.
In the matter of Indian Institute of Corporate Affairs
(2019) TaxCorp(IDT) 2944 (AAR)
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Amount received by registered society for improving infrastructure in villages not in nature of grant-in-aid, liable to GST
In the matter of Indian Institute of Corporate Affairs
(2019) TaxCorp(IDT) 2943 (AAR)
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The penal charges/ penalty does not qualify as interest, thereby do not qualify for exemption.
In the matter of Bajaj Finance Ltd.
(2019) TaxCorp(IDT) 2942 (AAR)
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Order passed by AAR in respect of classification of fan coil units (FCU) used in Heating, Ventilation and Air Conditioning (HVAC) System under HSN Code 8415 is upheld.
In the matter of Bhutoria Refrigeration Pvt. Ltd.
(2019) TaxCorp(IDT) 2941 (AAR)
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The activities of the applicant are carried out in conjunction with each other and can be naturally bundled in the ordinary course of business as all the activities performed viz. advertising, PR, promotional activities, Sponsorship, Trade Shows, demonstrating offerings etc. are intended to identify the potential subscriber of the Sabre System.
In the matter of Sabre Travel Network India Pvt. Ltd.
(2019) TaxCorp(IDT) 2940 (AAR)
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The entire gamut of services supplied by the respondent for a lump sum under Marketing Service Agreement are not ‘naturally bundled’ and therefore constitute mixed supply fall under Research & Development services having SAC 9981 and Other miscellaneous services bearing SAC 9997.
In the matter of Asahi Kasei India Pvt. Ltd.
(2019) TaxCorp(IDT) 2939 (AAR)
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The assessee was entitled to 9% per annum interest from the date of filing of the GSTR-03 on the aggregate amount of refund.
Saraf Natural Stone vs. Union of India
(2019) TaxCorp(IDT) 2935 (HC-GUJARAT)
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The legislative intent reflected from a purposeful reading of the provisions underlying section 140 alongside the provisions of section 73 and Rules 117 and 121 is that even a wrongly reflected transitional credit in an electronic ledger on its own is not sufficient to draw penal proceedings until the same or any portion thereof, is put to use so as to become recoverable.
Commercial Steel Engineering Corporation vs. The State of Bihar
(2019) TaxCorp(IDT) 2932 (HC-PATNA) · Section 73
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