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SC - SLP Dismissed - HC had directed Revenue to sanction refund towards the IGST paid in respect of ’Zero Rated Supplies’ made vide the shipping bills.
UOI vs. Awadkrupa Plastomech Pvt. Ltd.
(2021) TaxCorp(IDT) 5190 (SC)
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A new form be introduced to reflect in the GST return, figures of revenue generated out of services provided to Non NTOR.
Pradeep Goyal vs. Union of India & Ors.
(2021) TaxCorp(IDT) 4750 (SC)
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Amnesty Scheme itself lies in the realm of a policy intervention by the Union Government. The terms on which the Amnesty has been granted are hence matters of policy.
Satyakam Arya vs. UOI & Anr.
(2021) TaxCorp(IDT) 4717 (SC)
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Assessee is permitted to file TRAN-01 either electronically or manually on or before December 09, 2019 and Revenue is directed to accept assessee’s claim.
Nodal Officer Delhi State GST Department vs. Aagman Services Pvt. Ltd. & Ors.
(2021) TaxCorp(IDT) 4552 (SC)
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The levy of GST on Ocean Freight results in Double Taxation and in the case of a composite supply, tax cannot be levied on Ocean Freight.
Union of India vs. Mohit Minerals
(2021) TaxCorp(IDT) 4543 (SC)
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Short circuiting this should not become a ruse for flooding this court with petitions which can, should and must be addressed before the competent fora.
Devendra Dwivedi vs UOI & Ors
(2021) TaxCorp(IDT) 4542 (SC)
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Explanatory Notes are not exhaustive and therefore Odomos in cream form would also be covered under the classification of mosquito repellents.
Dabur India Limited vs. UOI & Ors.
(2020) TaxCorp(IDT) 4482 (SC)
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Constitutional validity of Tribunal Rules, 2020 is upheld with some with modifications.
MADRAS BAR ASSOCIATION Vs UNION OF INDIA & ANR.
(2020) TaxCorp(IDT) 4410 (SC)
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SC - SLP Admitted - A sine qua non for exercise of powers (the orders of provisional attachment of the bank accounts of Petitioners under section 83 of the GST Acts ) thereunder is that proceedings should be pending under section 62 or section 63 or section 64 or section 67 or section 73 or section 74 of the GST Acts.
UOI & Anr. vs. Kushal Ltd.
(2020) TaxCorp(IDT) 4377 (SC)
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Since the petition under Article 32 of the Constitution has been instituted in the public interest to safeguard the interests of a large number of similarly situated disabled persons, who have to suffer a tax on mobility devices, at this stage, it would like to move a representation with the Council.
Nipun Malhotra vs. Union of India
(2020) TaxCorp(IDT) 4332 (SC)
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Petitioner had not only availed fraudulent ITC but also had passed on the same to 6 firms out of which 5 firms were closely held entities of its firm.
Ashok Kumar vs Commissioner of CGST & Central Excise & Anr.
(2020) TaxCorp(IDT) 4178 (SC)
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NAA being an Authority based in Delhi, it would be administratively more feasible to defend and participate in the proceedings before High Court of Delhi & being a public body based in Delhi, its resources would be best utilized if the cases are transferred to Delhi.
National Anti-Profiteering Authority vs. M/s Glenmark Pharmaceuticals Limited & Ors.
(2020) TaxCorp(IDT) 4176 (SC)
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The nature of reliefs sought was fully covered by its decision in Blue Bird Pure Pvt. Ltd. which was later followed in several other cases.
Lease Plan India Pvt. Ltd., Godrej & Boyce Mfg. Co. Ltd.
(2020) TaxCorp(IDT) 4049 (SC)
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It will be open to the petitioner to request the concerned authority to defer the recording of statement of the petitioner until the lockdown period is over. That request be considered on its own merits and in accordance with law.
Bioveda Action Research Company vs. Additional Director General Directorate General of Central Goods and Service Tax Intelligence & Anr.
(2020) TaxCorp(IDT) 4048 (SC)
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Copy of SC order staying operation of Delhi HC ruling in Brand Equity, wherein the HC had read down Rule 117 of CGST Rules to the extent it prescribes time limit for availing transitional credit.
UOI vs. Brand Equity Treaties Ltd. & Ors.
(2020) TaxCorp(IDT) 3853 (SC)
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Dismisses writ seeking GST exemption on hand-sanitizers and masks
Deepak Kunwar vs. UOI & Ors.
(2020) TaxCorp(IDT) 3770 (SC)
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In case the investigation is not completed within 3 months, the petitioner shall be released on bail by the Trial Court by imposing appropriate terms and conditions. If the investigation is completed, on furnishing of report, it shall be open to the Assessee to move an application of bail in the Trial Court which shall be considered on merits.
Sandeep Goyal vs. Union of India
(2020) TaxCorp(IDT) 3752 (SC)
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GST system is still in the trial and error phase.
Union of India vs. Sanko Gosei Technology India Pvt. Ltd.
(2020) TaxCorp(IDT) 3635 (SC)
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Unutilized credit arising on account of duty/tax paid under erstwhile regime cannot be taken away on procedural or technical grounds of non-filing or incorrect filing of Form i.e. TRAN-1 by the stipulated last date i.e. December 27, 2017.
Union of India & Ors. vs. Adfert Technologies Pvt. Ltd.
(2020) TaxCorp(IDT) 3615 (SC)
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We consider it appropriate and proper that, in the interests of a uniform and consistent view on the law, all the writ petitions should be transferred to the High Court of Delhi, where earlier writ petitions are already pending.
The National Anti-Profiteering Authority vs. Hardcastle Restaurants Private Limited & Ors.
(2020) TaxCorp(IDT) 3598 (SC)
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