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AAR - ITC available on cars further supplied to customers on lease rent.
In the matter of Narsingh Transport
(2019) TaxCorp(IDT) 2612 (AAR) · Section 17
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HC - Considering that challenge to search now stood rejected, remands matter to adjudicating authority to decide question of confiscation afresh.
Rimjhim Ispat Limited vs. State of UP and 3 others
(2019) TaxCorp(IDT) 2568 (HC-ALLAHABAD)
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AAR - Applicant’s activity relating to creation of awareness of sanitation is exempt as charitable activity under Sr. No.1 of Exemption Notification No. 12/2017 - Central Tax (Rate).
In the matter of Ecosan Services Foundation
(2019) TaxCorp(IDT) 2567 (AAR)
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HC - interim release of vehicle on furnishing the security directed detained on ground of expiry of e- way bill validity.
Jaspreet Kalra vs Union of India
(2019) TaxCorp(IDT) 2565 (HC-UTTARAKHAND)
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HC - Revenue to unseal petitioner’s premises subject to co-operation.
Steel Hypermarket India Pvt. Ltd vs. Additional Commissioner of Commercial Taxes
(2019) TaxCorp(IDT) 2564 (HC-KARNATAKA)
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HC - Writ Dismissed - Seeking extension of period for filing of TRAN-1.
Ravago Shah Polymers Pvt. Limited vs. The Union of India
(2019) TaxCorp(IDT) 2563 (HC-KARNATAKA)
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HC - Release of goods ordered upon furnishing security in form of Bank guarantee.
S.A. Products, Lucknow vs. State of UP
(2019) TaxCorp(IDT) 2562 (HC-ALLAHABAD)
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AAR - ‘Maida vadam/ papad’ is classifiable under 1905 0540, and exempt from CGST and SGST.
In the matter of Subramani Sumathi
(2019) TaxCorp(IDT) 2559 (AAR)
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AAR - ITC available only to the extent of invoice value raised by suppliers less post purchase/invoice discount availed through C2FO model.
In the matter of MRF Ltd.
(2019) TaxCorp(IDT) 2558 (AAR)
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AAR - Rules on classification of three pieces of fabrics where no stitching has been done and pieces are merely cut into fabrics from bales/than.
In the matter of RmKV Fabrics Private limited
(2019) TaxCorp(IDT) 2557 (AAR)
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AAR - National Dairy Development Board is a ‘financial institution’ and eligible for 50% ITC.
In the matter of National Dairy Development Board
(2019) TaxCorp(IDT) 2552 (AAR)
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AAR - ‘Transport Tank mounted on chassis of customer’ merits classification under Heading 7311.
In the matter of Inox India Pvt. Ltd.
(2019) TaxCorp(IDT) 2551 (AAR)
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AAR - 'Marathon' conducted by charitable trust liable to GST as only those activities covered under definition of “charitable activities” as per Clause 2(r) of Notification 12/2017- Central Tax (Rate) are exempt.
In the matter of Dream Runners Foundation Limited
(2019) TaxCorp(IDT) 2550 (AAR)
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AAR - ‘Polyester Viscose Fusing Interlining Woven Fabric’ partially coated classifiable under chapters 50 to 58 or 60 as per Chapter Note 2(a)(4) of Chapter 59 of GST Tariff.
In the matter of Goodswear Fashion Pvt. Ltd.
(2019) TaxCorp(IDT) 2539 (AAR)
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AAR - National Dairy Development Board would be a ‘government authority’ from GST perspective, if there is 90% or more Govt. participation.
In the matter of National Dairy Development Board
(2019) TaxCorp(IDT) 2538 (AAR)
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NAA - There was no increase in discounted per sq. meter price therefore, allegation of profiteering is not sustainable.
State level Screening Committee on Anti-Profiteering, Kerala vs Somany Ceramics Ltd.
(2019) TaxCorp(IDT) 2537 (NAA)
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NAA - Absent reduction in tax rates with introduction of GST, the allegation of profiteering under Sec 171 of CGST Act, 2017 not sustainable.
State level Screening Committee on Anti-Profiteering, Kerala vs Ramraj Handlooms
(2019) TaxCorp(IDT) 2536 (NAA)
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NAA - GST rate was reduced from 28% to 18% but the base price remained the same resulting in reduction of cum GST price. Dismisses profiteering allegation.
State level Screening Committee on Anti-Profiteering, Kerala vs Asian Paints Ltd.
(2019) TaxCorp(IDT) 2535 (NAA)
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AAAR - Delayed payment charges collected from consumers for electricity bill is not liable to GST u/s 15(2) of CGST Act, 2017.
In the matter of TP Ajmer Distribution Ltd.
(2019) TaxCorp(IDT) 2534 (AAR)
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AAAR - Ruling on exemption on cold storage services.
In the matter of Sardar Mal Cold Storage & Ice Factory
(2019) TaxCorp(IDT) 2533 (AAR)
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