-
HC - Release of goods ordered on deposit of tax & penalty with furnishing security & indemnity bond.
Sunaiba Industries Vs State of UP
(2019) TaxCorp(IDT) 2463 (HC-ALLAHABAD)
-
HC - Striking down pre-import condition.
MESSRS MAXIM TUBES COMPANY PVT LTD Vs UNION OF INDIA
(2019) TaxCorp(IDT) 2462 (HC-GUJARAT)
-
HC - Denial of credit of TDS against GST in respect of ‘works contract’ - Notice issued.
Afcons Infrastructure Limited vs. the Deputy Commissioner (ST)
(2019) TaxCorp(IDT) 2461 (HC-MADRAS)
-
AAAR - (i) Inward supplies on maintenance service, etc. or goods received for furnishing residential colony not eligible for ITC provided the same has been capitalised. (ii) ITC of maintenance of guest house, transit house and trainee hostel is not available as activity not integral to business.
In the matter of National Aluminium Company Ltd. (NALCO)
(2019) TaxCorp(IDT) 2460 (AAR)
-
HC - Nodal Officer to facilitate the petitioner in uploading FORM GST TRAN-1 for failure to submit TRAN-1 due to system error.
Edayar Metals vs. Union of India
(2019) TaxCorp(IDT) 2459 (HC-KERALA)
-
AAR - Pre-fabricated warehouse being an 'immovable property', no ITC on inward supplies used for construction of the said warehouse.
In the matter of Tewari Warehousing Co Pvt Ltd.
(2019) TaxCorp(IDT) 2456 (AAR)
-
HC - Saving clause contained u/s 174 of Kerala State Goods and Services Tax Act, 2017 constitutionally valid.
Sheen Golden Jewels (India) Pvt. Ltd. vs. The State Tax Officer
(2019) TaxCorp(IDT) 2455 (HC-KERALA) · Section 174
-
HC - A person filing Form GST TRAN 2 should be allowed to revise same after its initial filing either electronically or manually.
Optival Health Solutions Pvt. Ltd. & Anr. Vs Union of India & Ors.
(2019) TaxCorp(IDT) 2454 (HC-CALCUTTA)
-
HC - Release of vehicle detained for generating single e-way bill for multiple invoices ordered upon executing a simple bond.
Stove Kraft Pvt. Limited vs. The Asst. State Tax Officer
(2019) TaxCorp(IDT) 2453 (HC-KERALA)
-
AAAR - PP Leno Bags made of woven strips manufactured out of Polypropylene /Linear Low Density Polyethylene is classifiable under Chapter 39 and not under chapter 63.
In the matter of RLJ Woven Sacks Pvt. Ltd.
(2019) TaxCorp(IDT) 2428 (AAR)
-
HC - Aaggrieved party cannot be left remediless merely because the State Government has not notified the Appellate Forum.
Scott Edil Pharmacia Ltd. vs. Assistant Commissioner, State Taxes and Excise & Others
(2019) TaxCorp(IDT) 2427 (HC-HP)
-
HC - Writ Dismissed - Since no cause of action has emerged in the writ challenging Notification/Circular, HC cannot adjudicate upon.
Global Associates Association of Persons vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2424 (HC-KARNATAKA)
-
HC - Allows release of goods detained for non-updation of Part-B of E-Way bill upon payment of one-time tax liability under CGST Act and SGST Act for release of goods.
Preethi Kitchen Appliances Private Ltd. vs. The State Tax Officer
(2019) TaxCorp(IDT) 2423 (HC-MADRAS)
-
HC - Nodal officer to consider complaint/representation to revise GST TRAN-1 to correct bonafide error.
Pragati Automation Pvt. Ltd vs The Union of India
(2019) TaxCorp(IDT) 2422 (HC-KARNATAKA)
-
HC - Provisional release of detained goods allowed upon executing a bond in FORM GST INS-04 for the total value of the seized goods and bank guarantee.
Palak Designer Diamond Jewellery Vs. Union of India
(2019) TaxCorp(IDT) 2413 (HC-GUJARAT)
-
HC - Writ dismissed - Alternate remedy - Quashing of detention order.
Bright Road Logistics Pvt. Ltd. vs. The Commercial Tax Officer
(2019) TaxCorp(IDT) 2412 (HC-KARNATAKA)
-
AAR - No ITC on GST paid in case of rent free hotel accommodation provided to GM and MD as the same is used for their personal consumption as envisaged u/s 17(5)(g). Also disallows ITC on mediclaim taken for Parent’s Health expenses.
In the matter of Posco India Pune Processing Center Pvt. Ltd.
(2019) TaxCorp(IDT) 2411 (AAR) · Section 17
-
AAR - Industrial Grade Quick Lime having 86% of Calcium Oxide content and Industrial Grade Slacked Lime having 86% of Calcium Hydroxide content are classifiable under CTH 28259090 and CTH 28259040 respectively.
In the matter of Palaniappan Chinnadurai / Senthilkumar Thilagavathy
(2019) TaxCorp(IDT) 2405 (AAR)
-
AAR - No IGST on goods stored in Free Trade Warehousing Zone and cleared to a DTA unit on or after April 1, 2018.
In the matter of Sadesa Commercial Offshore De Macau Ltd.
(2019) TaxCorp(IDT) 2404 (AAR)
-
AAR - Management consultancy services to Chennai Metro Water Supply and Sewerage Board for water-related projects is exempt.
In the matter of Tamil Nadu Water Investment Company Ltd.
(2019) TaxCorp(IDT) 2402 (AAR)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.