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AAR - Medicines, consumables, room rent, etc. for providing health care services to in-patients for diagnosis or treatment, constitute a ‘Composite Supply’ u/s 2(30) of CGST Act.
In the matter of Starcare Hospital Kozhikode Private Limited
(2019) TaxCorp(IDT) 2730 (AAR)
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AAR - Diagnosis provided by clinical establishment/ authorized medical practitioner falls under Heading ‘Heath care services’ covered under SAC 9993 and exempt from tax as per Sr. No 74 of Notification 12/2017.
In the matter of Medivision Scan and Diagnostic Research Centre (Pvt.) Ltd.
(2019) TaxCorp(IDT) 2729 (AAR)
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AAR - Printing works like printing of letter head, visiting card, invitation card, poster, restaurant menu card, etc., falls within the purview of service of “printing of pictures” covered under SAC 998386 and not under SAC 998912, taxable at 18%.
In the matter of Colortone Process Pvt. Ltd.
(2019) TaxCorp(IDT) 2728 (AAR)
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AAR - Materials supplied by the principal for executing job works relating to textile products taxable at 5%.
In the matter of Irene Rubbers
(2019) TaxCorp(IDT) 2727 (AAR)
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AAR - Consultancy charges received by Govt. entity, in relation to construction of model residential school, etc., exempt.
In the matter of Kerala State Construction Corporation Ltd.
(2019) TaxCorp(IDT) 2726 (AAR)
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This court would be reluctant to entertain these petitions under Article 226 of the Constitution of India in view of the fact that the petitioners have an efficacious alternative remedy before the competent authority before whom all the contentions raised in the present petitions can be raised.
Pranit Hem Desai vs Additional Director General
(2019) TaxCorp(IDT) 2725 (HC-GUJARAT)
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In light of the executive instructions dated 01/04/2009, a decision has been taken in respect of the such cases and a Nodal Officer has been appointed in the matter to pass appropriate order in accordance with law.
Parshwa Builders vs Union of India & Ors.
(2019) TaxCorp(IDT) 2724 (HC-MP)
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Considering the nature of the allegations made against the applicant in the First Information Report, without discussing the evidence in detail, prima facie, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail.
Madhav Gopaldas Shah vs. State of Gujarat
(2019) TaxCorp(IDT) 2723 (HC-GUJARAT) · Section 69
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On the last day of filing TRAN 1 application, the electronic system of Revenue did not respond and accordingly, petitioner was likely to suffer loss of credit. Therefore, allows one month’s time to Revenue to file a counter affidavit.
Sunder Sons Engineers Pvt. Ltd. vs Union of India and 6 others
(2019) TaxCorp(IDT) 2722 (HC-ALLAHABAD)
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Notice is issued to Revenue in writ challenging Circular No. 37/11/2018- GST dated March 15, 2018 dealing with refund of unutilized ITC arising on account of inverted duty structure; Petitioner’s challenge pertains to Para 8 of said Circular which clarifies the expression ‘net ITC’ in the computation formula only for accumulation of GST post July 1, 2017 .
Procter Gamble Home Products Pvt. Ltd. vs. State of Madhya Pradesh
(2019) TaxCorp(IDT) 2719 (HC-MP)
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Appointment of persons to GST Appellate Tribunal by Revenue without prior intimation is restrained, while hearing challenge to Tribunal's constitution under GST law.
Bharatiya Vitta Salahkar Samiti & Anr. Vs. UOI
(2019) TaxCorp(IDT) 2718 (HC-DELHI)
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Since benefit of reduction in rate of tax from 28% to 18% w.e.f. November 15, 2017 have not been passed to recipient. Therefore, distributor of ‘VIP luggage trolley bag/suitcases’ is held guilty of profiteering u/s 171 of CGST Act, 2017.
Kerala State Screening Committee on Anti Profiteering vs. VTWO Ventures
(2019) TaxCorp(IDT) 2717 (NAA)
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The Respondent cannot be allowed to enrich himself at the cost of buyers and keep them waiting till the project was completed and hence he is legally bound to pass on the benefit periodically to them.
Director General of Anti- Profiteering vs. Puri Constructions Pvt. Ltd.
(2019) TaxCorp(IDT) 2716 (NAA)
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Petitioners have made out a prima facie case and that at this stage the balance of convenience is also in their favour for an interim order. Therefore, granted a stay on further proceedings subject to the assessee depositing sum of Rs.20 crores with the Central CWF.
Jubilant Food Works Ltd. & Anr. vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2715 (HC-DELHI)
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HC - The books published and sold by the Petitioner were classifiable under HSN 49.01 as “ Printed books, including Braille books” and not HSN 48.02 and were fully exempt from tax.
Sonka Publication (India) Pvt. Ltd. vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2713 (HC-DELHI)
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HC - Release of goods detained ordered upon furnishing bank guarantee.
Asian Paints vs The Assistant State Tax Officer
(2019) TaxCorp(IDT) 2712 (HC-KERALA)
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HC - Authorities to entertain manual filing of TRAN 1.
Gupta Agencies Vs Union of India and Ors.
(2019) TaxCorp(IDT) 2711 (HC-ALLAHABAD)
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HC - Appellate Authority to dispose appeal against seizure of excavator after hearing the parties as the same has been detained by Revenue contrary to Circular instructions issued by CBIC dated September 14, 2018.
Sri Sai Balaji Diggers Vs State of Karnataka
(2019) TaxCorp(IDT) 2710 (HC-KARNATAKA)
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HC - Revenue to decide upon release of confiscated goods.
Nikunj Steel Vs State of Punjab and Ors.
(2019) TaxCorp(IDT) 2709 (HC-P&H)
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HC - Revenue to rectify the technical difficulties TRAN-1 within two weeks.
Kumar Auto Agency vs The Principal Secretary /Commissioner of Commercial Taxes & Ors.
(2019) TaxCorp(IDT) 2708 (HC-MADRAS)
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