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If the plain meaning of the Entry does not result in any anamoly or absurdity and no two views are possible in any ambiguity, there is no need to invoke and apply any external aid of interpretation.
Aakavi Spinning Mills (P) Ltd. vs. The Authority for Clarification and Advance Ruling
(2020) TaxCorp(IDT) 3552 (HC-MADRAS)
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UOI is directed to file detailed reply to address the bottlenecks especially lower capacity of the server of GSTN before HC. HC is instructed to decide issue finally on the basis of facts without getting influenced by this ad-hoc order.
Union of India vs. Tax Bar Association and Ors.
(2020) TaxCorp(IDT) 3551 (SC)
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Prima facie, it appears that the goods were being transported without any valid documents. The discrepancies noticed by the authority have been incorporated in the Form GST MOV-10.
Rafik Nasir Ahmed vs. State of Gujarat
(2020) TaxCorp(IDT) 3548 (HC-GUJARAT)
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Joint Commissioner of State Tax is directed to immediately look into the request & communication dated October 18, 2019 made by the writ applicant to upload ITC-01 and is also directed to take appropriate decision within two weeks from the date of receipt of the order.
Pradip Chimanlal Mevada vs. Union of India
(2020) TaxCorp(IDT) 3547 (HC-GUJARAT)
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There are no proceedings under Section 62,63,64,67,73 and 74 against the Petitioner as mentioned u/s 83 of CGST Act which is necessary if attachment u/s 83 is to be levied.
Gehna Trading LLP vs. Union of India and Ors.
(2020) TaxCorp(IDT) 3546 (HC-BOMBAY)
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Anticipatory bail of the Petitioner is allowed by releasing him on furnishing personal bond of Rs. 10,000 each with one surety of the like amount and outlines conditions for bail.
Manmohan Lalman Agarwal vs. State of Gujarat
(2020) TaxCorp(IDT) 3545 (HC-GUJARAT)
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It is too early to conclude that arrest can’t be effected or prosecution can’t be launched without issuing notice under section 74 of the CGST Act particularly when the power of arrest has been given u/s 69 of the Act.
Sanjay Dhingra vs. Director General of Goods and Services Tax Intelligence
(2020) TaxCorp(IDT) 3544 (HC-P&H)
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Petitioner could not upload the details of un-utilized ITC as per the account books to the electronically generated statutory TRAN 1, therefore modification of Form TRAN-01 is allowed.
Etrade Marketing Private Limited vs. Central Board of Indirect Taxes and Customs and other
(2020) TaxCorp(IDT) 3543 (HC-P&H)
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As date for return filing had been extended till February 07, 2020, therefore, no adjudication was required on the PIL.
All India Federation of Tax Practitioners and Anr. & Tax Bar Association, Guwahati vs. UOI
(2020) TaxCorp(IDT) 3542 (HC-GAUHATI)
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Even according to data submitted by the counsel of Union of India, the portal at its best day accepted about 2,00,000 returns whereas pending returns as of 1.30 PM on Feb. 5 were about 30 lacs (approx.).
Tax Bar Association vs. UOI.
(2020) TaxCorp(IDT) 3541 (HC-RAJASTHAN)
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The profiteering amount should come down to 9 crore approx. due to following reasons viz. amount related to stock transfer was liable to be excluded, higher base price ought to be have taken by DGAP for comparison, amount related to SKU of brand ‘SAVLON Moisture Hand Wash’ was launched first time post-GST, goods returned did not amount to actual sale.
DGAP vs. ITC Ltd.
(2020) TaxCorp(IDT) 3540 (NAA)
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DGAP has left rectification of the above claims on this Authority, however no grounds have been mentioned on the basis of which this Authority can decide why the above recommendations of the DGAP should be accepted, absent which Authority cannot pass reasoned and just order.
DGAP vs. L’Oreal India Pvt. Ltd.
(2020) TaxCorp(IDT) 3539 (NAA)
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Financial year, in respect of each year, ends on 31st March and it should be possible for the assessees to upload their Forms soon thereafter. They should not have to wait for filing of the returns in the prescribed forms till the last date.
Sales Tax Bar Association (Regd.) & Anr. vs. Union of India & Anr.
(2020) TaxCorp(IDT) 3538 (HC-DELHI)
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Petitioner is permitted to file a counter affidavit and subsequently, revenue is permitted to file rejoinder affidavit within a period of four weeks.
Union of India & Anr vs. Shabnam Petrofils Pvt. Ltd.
(2020) TaxCorp(IDT) 3537 (SC)
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Copy of Bombay HC order deferring the hearing of NAA petitions considering Revenue’s plea that a transfer application is pending in the Supreme Court. is now available on the portal.
Macrotech Developers Ltd. Vs Union of India and Ors.
(2020) TaxCorp(IDT) 3536 (HC-BOMBAY)
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In the present case where the authorisation was for search and seizure of goods liable to confiscation, documents, books or things and the concerned officer converted it into a search for a person and an investigation, which is not otherwise backed by any statutory provision, it may be difficult to accept that such action was in good faith. Thus, Protection of such action under section 157 of the GST Acts may unleash a regime of terror insofar as the taxable persons are concerned.
Paresh Nathalal Chauhan vs. State of Gujarat
(2020) TaxCorp(IDT) 3535 (HC-GUJARAT)
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Since, in instant case, the control and possession of vehicles like trucks, tankers etc. shall be transferred to the lessee, who will engage operator and bear the cost of repair, insurance etc., it is therefore not classifiable under SAC 9966 which is restricted to rental services of transport vehicles with operator.
In the matter of Ishan Resins & Paints Limited
(2020) TaxCorp(IDT) 3532 (AAR)
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Entry 10 of Notification No. 12/2017 -Central Tax (Rate) is not person-centric but project-centric and entry does not speak of contractor or sub-contractor but supply of pure services by way of construction under certain projects. Entry 10 of Notification No. 12/2017 -Central Tax (Rate) clearly stipulates that whosoever is supplying the pure labour contract services for the construction of a civil structure or any other original works under PMAY shall be exempted from GST.
In the matter of Sevk Ram Sahu
(2020) TaxCorp(IDT) 3531 (AAR)
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Applicant being a supplier of manpower services under SAC 99851 is exempted from GST is not valid as farm labour supply services are classified under Chapter Heading 9986.
In the matter of Manju Devi
(2020) TaxCorp(IDT) 3530 (AAR)
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2 conditions essential to categorize as a tour operator are, (i) bill issued for supply of tour operating service should be consolidated one i.e. inclusive of accommodation & transportation charges and (ii) ITC of goods & services used in supplying the service (except ITC of input service in the same business line) has not been taken.
In the matter of Crown Tours and Travels
(2020) TaxCorp(IDT) 3529 (AAR)
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