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The amount of late fee payable under Section 47 of the said Act, shall stand waived for the registered persons who failed to furnish the said return for the months of July, 2017 to September, 2018 by the due date, but furnished the same between the period from December 22, 2018 to March 31, 2019. Assessee had furnished the return prior to this period.
Mahadeo Construction Co., Palamau vs. Union of India and others
(2019) TaxCorp(IDT) 3311 (HC-JHARKHAND)
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Competent Authority initiated proceedings for cancellation of registration, and after affording an opportunity of hearing, cancelled registration of the assesse. This Court does not find any error in the judgment rendered by the Deputy Commissioner as well as the Appellate Authority.
Om Trading Company vs. Deputy Commissioner of State Tax & Others
(2019) TaxCorp(IDT) 3310 (HC-MP)
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Despite the Petitioner’s efforts, the electronic system did not respond due to which Peritioner is likely to suffer loss of credit that it is entitled to by the passage of time.
G.E. T And D, India Limited vs. Union of India and others
(2019) TaxCorp(IDT) 3309 (HC-ALLAHABAD)
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The Respondents had not released the goods even when the Petitioner had shown willingness to pay tax on the invoice raised and the penalty. Proceeding u/s 130 of the CGST Act is pending directs release of goods upon the Petitioner paying the stipulated amount in the interest of justice.
Shree Ji Traders vs. Union of India
(2019) TaxCorp(IDT) 3308 (HC-GUJARAT)
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The truck was confiscated on Revenue’s allegation that the transaction was bogus and there was no genuine buyer disclosed in the documents found accompanying the goods.
Smt. Meena Anil Jain vs. State Of U.P. And 3 Others
(2019) TaxCorp(IDT) 3307 (HC-ALLAHABAD)
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Assessee had made all the attempts to file electronically but because of computer glitches, the same could not be filed and as also been mentioned in the affidavit-in-opposition that the GST Council has been apprised of the same and had directed the Revenue to either allow manual or electronic filing so that assessee was not deprived of the ITC which was due to him.
Sakshi Motors vs. Union of India and others
(2019) TaxCorp(IDT) 3306 (HC-GAUHATI)
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Applicant’s supply of goods such as biscuits/soaps, etc. earmarked for PDS supply only to fair price shops/PDS distributors is liable to GST.
In the matter of Dipeet Agarwal (Soorya Narayan Agency)
(2019) TaxCorp(IDT) 3303 (AAR)
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Foreign-going vessels obtain stores and spare parts while staying anchored at a port in India. There is no justification for treating the part of such stores that the crew consume or is used for repairing or servicing of the vessel while in India as export.
In the matter of Shewratan Company Pvt. Ltd.
(2019) TaxCorp(IDT) 3302 (AAR)
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According to Explanatory Notes to HSN Code, textile fabrics which are spattered by spraying with visible particles of thermoplastic material and capable of providing a bond to other fabrics or material are classifiable under Heading 5903.
In the matter of Sadguru Seva Paridhan Pvt. Ltd.
(2019) TaxCorp(IDT) 3301 (AAR)
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The services of coal beneficiation are taxable at 18% under SAC 9997 while transportation by GTA by road would be taxable at 5% under Reverse Charge Mechanism (if supplier does not avail ITC) and at 12% if supplier avails ITC and is to be paid by the supplier pursuant to SAC 9965.
In the matter of Madhya Pradesh Power Generating Company Limited
(2019) TaxCorp(IDT) 3300 (AAR)
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Various tax invoices and e-way bills through which purchases have been made by the firm and the record of the Department reveal that Firms were in existence. Petitioner is directed to furnish a personal bond for Rs. 10 Lacs along-with two sureties of Rs. 5 Lacs and deposit its passport and not leave the country without seeking prior permission of the Trial Court.
Rakesh Kumar Khandelwal vs. Union of India
(2019) TaxCorp(IDT) 3297 (HC-RAJASTHAN)
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Tender document in question is not a consolidated contract and each supply under the said contract shall be chargeable to tax individually, depending upon the individual classification of such supplies and rate of tax applicable at the time of supply.
In the matter of Kalyan Toll Infrastructure Ltd.
(2019) TaxCorp(IDT) 3296 (AAR)
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The vehicles in question satisfy all the conditions specified under Category N of Automotive Industry Standards (AIS-053) issued by the Ministry of Road Transport & Highways of Government of India. Prior to the implementation of GST regime, the said vehicles were being classified as goods transport vehicles under Chapter Heading 8704. There is no change either in circumstances or the vehicles post-GST, so as to necessitate fresh consideration over a settled classification.
In the matter of Force Motors Limited
(2019) TaxCorp(IDT) 3295 (AAR)
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For the service to be exempt under the Heading 9964, it should be a service for transport of passengers with or without accompanied belongings, by non-air conditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire.
In the matter of Bhavika Bhatia
(2019) TaxCorp(IDT) 3294 (AAR)
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Organizing seminars/symposiums/conventions come under term spreading of public awareness, if they are for spreading public awareness of preventive health, family planning or prevention of HIV infection.
In the matter of World Researchers Associations
(2019) TaxCorp(IDT) 3293 (AAR)
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An enquiry is underway before DGGI, Bhopal on whether flavoured milk is taxable at the rate of 5% under Schedule IV of the CGST Act. It was incumbent upon the applicant to disclose this fact in the application and same has been intentionally avoided just to avoid the provisions of Section 98(2).
In the matter of Anik Milk Products Private Limited
(2019) TaxCorp(IDT) 3292 (AAR)
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In view the provisions of Section 39(9) of CGST Act 2017, the authorities are obligated to permit the corrections in the corresponding clauses of GSTR-1 & GSTR-3B so as to facilitate the correct filing of the annual returns in GSTR-9.
P.P. Automotive Pvt. Ltd. vs. Union of India & Ors.
(2019) TaxCorp(IDT) 3291 (HC-P&H)
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During the change in conveyance and shifting of goods thereof to two separate conveyances, inadvertently a photocopy of the e-way bill and invoice was not given to the driver of the mini cargo in which 4 parcels were shifted and the same was later intercepted by the Revenue and detained. Assessee had shown his willingness to pay tax and penalty as leviable u/s 129(c) of CGST Act and had requested for the release of goods, which was not paid heed by the Revenue.
S. Enterprises vs. Union of India
(2019) TaxCorp(IDT) 3290 (HC-GUJARAT)
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The Petitioner has been compelled to file a writ since the alternate remedy of appeal to the Tribunal u/s 112(1) of the CGST Act cannot be availed, so as to challenge the order passed by the Revenue.
Rochem India Pvt. Ltd. vs. The Union of India & others
(2019) TaxCorp(IDT) 3278 (HC-BOMBAY)
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The value of supply of the impugned goods was to be determined in terms of Rule 32 of CGST Rules, 2017 as the goods were second-hand goods and that Petitioner has deposited the amount of tax and penalty as computed under said Rule.
Kataria Automobiles Pvt. Ltd. vs. State of Gujarat
(2019) TaxCorp(IDT) 3277 (HC-GUJARAT)
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