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AAR - Lease of plot for 99 years is not sale of land but is a lease of plot/land and payment of one time lease premium and annual premium for lease of commercial plot is a ‘supply’ u/s 7(1) of the CGST Act. Taxable in terms of Notification no.11/2017-CT dated June 28, 2017.
In the matter of Jinmangal Corporation
(2020) TaxCorp(IDT) 4250 (AAR)
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Revenue is directed to consider the claim of the Petitioner and take necessary action in accordance with law within 6 weeks from the date of order.
DCM Nouvelle Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4249 (HC-P&H)
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The flats having a carpet area of 60 sqm or less per unit in the RREP qualify as affordable residential apartments, provided the gross amount charged per unit does not exceed Rs. 45 lakh and the promoter has not exercised the option to pay tax at the rate specified in Entry 3.
In the matter of Primarc Projects Pvt. Ltd.
(2020) TaxCorp(IDT) 4248 (AAR)
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Toto is not a vehicle fitted with an internal combustion engine, and unless it is equipped with any device like solar panels that may supply energy for its locomotion, it is not classifiable as a vehicle under Sub-heading 8703.
In the matter of Hooghly Motors Pvt. Ltd.
(2020) TaxCorp(IDT) 4247 (AAR)
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AAAR - Appellant guilty of not revealing the fact regarding commencement of investigation by DGGI on issue of classification therefore advance ruling is hit by the provision of Section 98(2) and 'Parota' classification 'void-ab-initio'.
In the matter of ID Fresh Food (India) Pvt. Ltd.
(2020) TaxCorp(IDT) 4244 (AAR)
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AAAR - Beneficial Circular to be applied retrospectively.
In the matter of Bajaj Finance Limited
(2020) TaxCorp(IDT) 4243 (AAR)
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AAAR - Medical institute engaged in providing medical education is a separate and distinct entity from Society under GST law and is liable for GST registration.
In the matter of Kasturba Health Society
(2020) TaxCorp(IDT) 4242 (AAR)
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AAAR - Merely supporting Goods Transport Agency (GTA) by way of renting out transport vehicle itself is not GTA under the specific arrangement.
In the matter of M/s Liberty Translines
(2020) TaxCorp(IDT) 4241 (AAR)
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We are inclined to take a very strict view of the matter because once an undertaking on oath is filed before this Court, it is expected of the person giving such undertaking to comply with the same as the non-compliance would entail the consequences of contempt.
Bell Granito Ceramica Ltd. vs. Union of India
(2020) TaxCorp(IDT) 4240 (HC-GUJARAT)
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There is dispute in the interpretation of the legal provisions of section 97 (2)(e) which leaves scope for argument.
In the matter of Micro Instruments
(2020) TaxCorp(IDT) 4238 (AAR)
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If the intention of the Legislature had been to cover only pure contract of earthworks in it then a qualifying condition of more than 75% by value wouldn’t have been provided.
In the matter of Soma Mohite Joint Venture
(2020) TaxCorp(IDT) 4237 (AAR)
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The Appellant isn’t entitled to ITC on replacement of lift attributing to the fact that the lift when erected, installed and commissioned in a building would be construed as an integral part of the building and hence will be treated as immovable property.
In the matter of M/s Las Palmas Co-operative Housing Society
(2020) TaxCorp(IDT) 4236 (AAR)
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There is no section under the Act which explicitly prohibits the taxation of TDS, while Schedule III only mentions land to be outside the ambit of GST and not benefits arising therefrom.
In the matter of Vilas Chandanmal Gandhi
(2020) TaxCorp(IDT) 4235 (AAR)
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Gaming zone operated in mall’s closed premises is nothing but amusement facilities as defined in the erstwhile Finance Act, 1994.
In the matter of Bandai Namco India Private Limited
(2020) TaxCorp(IDT) 4233 (AAR)
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In GST law, agent and intermediary are two different and independent concepts, and therefore, it is not mandatory for an intermediary to be acting like an agent.
In the matter of Mayank Jain
(2020) TaxCorp(IDT) 4232 (AAR)
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Contract is not for immovable property and therefore does not fall under works contract definition.
In the matter of Nikhil Comforts
(2020) TaxCorp(IDT) 4231 (AAR)
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AAAR - receipt of prize money/stakes from horse-race clubs not liable to GST as there is no direct nexus between the activities carried out by the horse owners and the prize money received by such horse owners.
In the matter of Vijay Baburao Shirke
(2020) TaxCorp(IDT) 4230 (AAR)
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If the transaction of sale or purchase takes place when the goods are imported in India or they are being exported from India, no State can impose any tax thereon.
CIAL Duty Free and Retail Services Ltd. (CDRSL) & Ors. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4227 (HC-KERALA)
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Respondent is directed to refund the amount of Rs.4,73,26,512 covered by the eight encashed bank guarantees with applicable statutory interest thereon to the petitioner within a period of four weeks from the date of receipt of a copy of this order.
LM Wind Power Blades India Pvt Ltd vs. State of Maharashtra
(2020) TaxCorp(IDT) 4220 (HC-BOMBAY)
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Rule 90(3) is ultra vires Articles 14 and 19(1)(g) of the Constitution of India or alternatively Rule 90(3) to be read down to the effect that rectification of deficiencies shall not be treated as submission of fresh application for the purpose of computing limitation for applying refund & grant of interest on delayed refund.
Insitel Services Pvt. Ltd. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4217 (HC-DELHI)
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