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The only way the petitioner can make use of this credit, even according to the Revenue, is by claiming refund. It makes no difference whether the petitioner seeks refund or seeks adjustment of their liability under the GST regime.
Magma Fincorp Limited vs. State of Telangana
(2019) TaxCorp(IDT) 2753 (HC-AP)
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Observations made would not come in way of Petitioner in the regular proceedings either regarding assessment or adjudication of the penalty.
Mkc Traders and Another vs. State of U.P. and Others
(2019) TaxCorp(IDT) 2752 (HC-ALLAHABAD)
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Directs authorities to consider Petitioner’s plea to extend the time limit to file TRAN-1. The petitioner could not file form TRAN 1 within stipulated period due to technical difficulties.
Hindon Filters Pvt. Ltd. vs. Union of India and Others
(2019) TaxCorp(IDT) 2751 (HC-ALLAHABAD)
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The electronic system of GST portal was not responding as a result of which the Petitioner is likely to suffer loss of credit that is entitled to by passage of time.
Kher Diesels vs. Union of India and Others
(2019) TaxCorp(IDT) 2750 (HC-ALLAHABAD)
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The writ is disposed and the petitioner is permitted to file a refund application manually as per Rule 97 A.
P C Universal Pvt. Ltd. vs GST Council and Ors.
(2019) TaxCorp(IDT) 2749 (HC-DELHI)
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Appeal against dismissal of writ petition by Single Judge challenging order of pre-assessment on the ground that same was issued beyond period of limitation stipulated u/s 19 of 101st amendment to the Constitution as well as barred under provisions of KVAT Act, 2003 is allowed.
Sangeetha Jewellery vs. The State Tax Officer
(2019) TaxCorp(IDT) 2748 (HC-KERALA)
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If the assessee is required to pay GST on the rental income arising out of the investment on which he has paid GST, it is required to have the input credit on GST, which is required to pay under Section 17(5)(d) of the CGST Act.
Safari Retreats Pvt. Ltd. vs. Chief Commissioner of CGST
(2019) TaxCorp(IDT) 2747 (HC-ORISSA) · Section 17(5)
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As per Section Note (B)(1) and (2) to Section XI of the Custom Tariff 'Textile and Textile articles' covering Chapter 50 to 63, braided textile yarn are not included in Chapter 50 to 55, but in Chapter Heading 5607, if they are tightly plaited.
In the matter of Malli Ramalingam Mothilal
(2019) TaxCorp(IDT) 2746 (AAR)
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If individual metal parts of the Sprinkler Irrigation System/ drip irrigation system are supplied separately viz. latch Clamp, C-Clamp, Foot Batten, Riser pipe, Aluminum Rivet and Mini sprinkler rod etc., will not be covered under Entry 195B of Schedule II of Notification 01/2017.
In the matter of Laxmi Agrotech Steel.
(2019) TaxCorp(IDT) 2745 (AAR)
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Goods supplied in HDPE bags are of predetermined quantity hence qualifies to be a unit container. Therefore, classifiable under HSN 02071200 and taxable @5%.
In the matter of Gitwako Farms India Pvt. Ltd.
(2019) TaxCorp(IDT) 2744 (AAR)
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Bags are ‘shopping bags’ made of cotton having an outer and inner surface of cotton, a textile material, which merits classification under CTH 4202 22 20.
In the matter of Mrs. Senthilkumar Thilagavathy (JVS Tex)
(2019) TaxCorp(IDT) 2743 (AAR)
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Notice is issued while admitting writ challenging levy of IGST on Ocean Freight under reverse charge in terms of Notification No. 10/2017-IGST & 8/2017-IGST. Assessment orders raising dues of tax, interest and penalty while listing the matter to be heard along with similar other case is stayed.
Ghanshyamlal & Co. vs. Union of India
(2019) TaxCorp(IDT) 2742 (HC-GUJARAT)
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ITC in general is unavailable for construction, reconstruction, renovation, addition, alteration or repair of an immovable property even when such goods or services or both are used in course or furtherance of business, however, the limitation in such scenario is extent of capitalization.
In the matter of Rambagh Palace Hotels Pvt. Ltd.
(2019) TaxCorp(IDT) 2741 (AAR)
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Act limits Advance Ruling Authority to decide the issues earmarked u/s 97(2) and no other issue can be decided as such. The applicant seeks ruling on the Place of Supply of the goods, which is not in the ambit of the authority.
In the matter of Dagger Die Cutting (India) Private Limited.
(2019) TaxCorp(IDT) 2740 (AAR)
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Even though the said items are designed and shaped for specific use and have no other use, still they do not qualify as components of irrigation system and hence are taxable as specific rubber items @18%.
In the matter of Laxmi Rubber Industries.
(2019) TaxCorp(IDT) 2739 (AAR)
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Khadi readymade garments with sale value upto Rs. 1000/- shall be taxable at 5% GST while garments with sale value exceeding Rs. 1000/- shall be taxable at 12%.
In the matter of Udyog Mandir.
(2019) TaxCorp(IDT) 2738 (AAR)
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Plaiting materials means material in form suitable for plaiting, interlacing or similar processes which include monofilament and strip and the like of plastics and mats which are made by weaving or binding parallel strands of plaiting materials, covered under Chapter 46 (CTH 46019900). Therefore, they aret axable at 18% upto January 2018, while rate applicable from January 25, 2018 is 5% .
In the matter of Sameer Mat Industries
(2019) TaxCorp(IDT) 2737 (AAR)
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Since GST system was still in a trial and error phase as far as its implementation is concerned. Therefore, directed Revenue to either open the portal so as to enable the assessee to again file TRAN-1 electronically or to accept a manually filed TRAN-1 on or before May 31, 2019.
Bhargava Motors vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2736 (HC-DELHI)
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Lease rent paid during pre-operative period for lease hold land on which construction activity was conducted for furtherance of business, has direct nexus between lease rent and construction of resort as in absence of payment of lease rent, construction activity could not have been undertaken. Therefore, lease premium paid by appellant is exempted under Sl. No. 41 (SAC 9972) of Notification No. 12/2017 -CT (Rate) as amended, hence, question of availing ITC thereon does not arise.
In the matter of GGL Hotel and Resort Company Ltd.
(2019) TaxCorp(IDT) 2735 (AAR)
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AAR - Design, fabrication, etc. of ‘wind tunnel’ for Govt. dept. constitutes a ‘works contract’ s defined u/s 2(119) of CGST Act, 2017 and taxable at 12%.
In the matter of Vikram Sarabhai Space Centre
(2019) TaxCorp(IDT) 2731 (AAR)
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