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ASSET is an educational assessment exam taken at school and it does not envisage any kind of coaching and/or training of teachers or administrators and the exam is conducted at school and schools, based on their internal policy, make ASSET a part of their evaluation system.
In the matter of Educational Initiative Pvt. Ltd.
(2020) TaxCorp(IDT) 4186 (AAR)
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Repairing service carried out by the applicant on damaged vehicle supplied by the owner is classifiable under SAC 9987 and GST is leviable @ 18 % in terms of Sr. No. 25 of Not. No. 11/2017-CT (Rate).
In the matter of AB N Dhruv Autocraft (India) Pvt. Ltd.
(2020) TaxCorp(IDT) 4185 (AAR)
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Applicant’s imported products are parts of general use of plastics and hence cannot be construed as parts for the appliances and machineries of chapter heading 8424.
In the matter of Nishith Vipinchandra Shah (M/s. Pooja Enterprise)
(2020) TaxCorp(IDT) 4184 (AAR)
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Respondent to is directed file a counter-affidavit within four weeks.
Dish TV India Limited vs Union of India
(2020) TaxCorp(IDT) 4182 (HC-DELHI)
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Applicant has provided no evidence to establish that activity of providing service of auditing, accounting, taxation are provided in relation to the any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to the function entrusted to a Municipality under Article 243W of the Constitution.
In the matter of Dhirubhai Shah & Co. LLP
(2020) TaxCorp(IDT) 4181 (AAR)
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Where the applicant and customer are unrelated parties, the price actually paid or payable for the supply of services includes the value of services as well as the amount for the fuel filled in the aircraft by the applicant, which would be the sole consideration for the supply as per the Section 15(1).
In the matter of M/s Global Vectra Helicorp Ltd.
(2020) TaxCorp(IDT) 4180 (AAR)
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Since no BUP has been issued by the competent authority in respect of residential flat and since no residential unit has been occupied by prospective buyer, supply of residential flats shall be treated as supply of service in terms Para 5(b) of Schedule-II of CGST Act, 2017.
In the matter of M/s V2 Realty
(2020) TaxCorp(IDT) 4179 (AAR)
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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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HC would like to understand from the Revenue whether the omission on the part of the third party (Seller) in filing the GSTR-3B for the relevant period would be sufficient to block the ITC of the Petitioner.
Kalpsutra Gujarat vs. The Union of India
(2020) TaxCorp(IDT) 4175 (HC-GUJARAT)
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In present case, the applicant is rendering only transportation with some ancillary services and not accommodation, as such does not satisfy the conditions as mentioned under Serial No. 23 (i) {Chapter heading 9985} of Notification No. 11/2017-Central Tax (rate) dated 28.06.2017 as amended, therefore, rate of GST 5% is not applicable to the applicant.
In the matter of Crown Tours and Travels
(2020) TaxCorp(IDT) 4172 (AAR)
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The applicant qualifies to be a clinical establishment and therefore, the services are covered under Entry 74 (a) of Notification No. 12/2017- CTR dated June 28, 2017 and hence, exempt from GST.
In the matter of Sri Siddalingappa Palalochana Rakshit (Bangalore Medical System)
(2020) TaxCorp(IDT) 4171 (AAR) · Section 17(2)
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Section 98(2) does not specify as to with whom the issue pertaining to question raised has to be pending but merely provides that it has to be pending or decided under the provisions of the Act.
In the matter of Tirumla Milk Products Pvt. Ltd.
(2020) TaxCorp(IDT) 4170 (AAR)
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No GST shall be applicable on the nominal amounts recovered by applicant from its employees as no supply of service is provided as per Schedule III. ITC shall be restricted to the extent of cost borne by the applicant i.e. the employer.
In the matter of Tata Motors Limited
(2020) TaxCorp(IDT) 4169 (AAR)
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The assessee was not given any opportunity of hearing before the final order came to be passed.
D.B. Impex vs. State of Gujarat
(2020) TaxCorp(IDT) 4163 (HC-GUJARAT)
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Filing of a tax return is something which is not a one way affair. What happens in the filing of return is a positive act on the part of assessed and corresponding acceptance of such positive act by the revenue.
Vishnu Enterprises vs. The Joint Commissioner, CGST
(2020) TaxCorp(IDT) 4162 (HC-BOMBAY)
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One opportunity of hearing should be given to the writ applicant. Revenue is directed to fix a date for de novo hearing.
Formative Tex Fab vs. State of Gujarat
(2020) TaxCorp(IDT) 4161 (HC-GUJARAT)
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The Petition was filed against rejection for application of revocation of the cancellation of the registration.
D. Vasu Enterprises vs. The Principal Secretary of Commercial Taxes
(2020) TaxCorp(IDT) 4160 (HC-MADRAS)
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Finalization of assessment on the same day when the matter was listed for hearing would militate against the requirement of natural justice.
Urbanclap Technologies India Pvt. Ltd. vs. State Tax Officer
(2020) TaxCorp(IDT) 4159 (HC-MADRAS)
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Failure to provide the necessary instructions reflects very poorly on the functioning of the Revenue more so, when its purpose is to ensure efficient collection of revenue as per law.
M/s Jackpot Exim Private Limited vs. Union of India
(2020) TaxCorp(IDT) 4158 (HC-ALLAHABAD)
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