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The contractors/sub- contractors engaged by the applicant to execute work as envisaged in the MOU are eligible to take benefit of reduced rate of 12% GST as per Notification No. 24/2017- IT (R) dated September 12, 2017.
In the matter of Cochin Port Trust
(2020) TaxCorp(IDT) 4124 (AAR)
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Applicant has entered into agreement with Manipal Technologies Ltd. for purpose of printing an supply of security excise labels on job-work basis as per requirement of Dept. of Excise, Govt. of Karnataka.
In the matter of Marketing Communication & Advertising Limited
(2020) TaxCorp(IDT) 4123 (AAR)
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Applicant falls under the definition of Governmental Authority under Para 2 (zf) of Notification No. 12/2017- CTR dated June 28, 2017.
In the matter of Kochi Metro Rail Ltd.
(2020) TaxCorp(IDT) 4122 (AAR)
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The insoles or heel cushions are not customised for correcting orthopaedic conditions that vary from patient to patient & are of standard shape and size as that of the footwears in which they can be used, as such it cannot be considered as an orthopaedic appliance.
In the matter of Dynamic Techno Medicals Pvt. Ltd.
(2020) TaxCorp(IDT) 4121 (AAR)
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Spout, cup holders and collection cups are agricultural implements exclusively used for rubber tapping and the main implements used in the rubber plantations for harvesting the rubber latex. Said product is exempted under Notification no. 02/2017 Central Tax (Rate) dated 28.06.2017.
In the matter of Sun Polymers
(2020) TaxCorp(IDT) 4120 (AAR)
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The coaching services provided by the applicant to its students along with hostel facility qualifies as a composite supply as defined in Section 2 (30) and the tax liability on the composite supply shall be as per provisions of Section 8(a).
In the matter of Logic Management Training Institutes Pvt. Ltd
(2020) TaxCorp(IDT) 4119 (AAR)
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Interest for delay in payment of GST is to be charged on the Net Cash Tax Liability w.e.f. July 01, 2017 retrospectively but not on the ITC.
Prasanna Kumar Bisnoi vs. UOI
(2020) TaxCorp(IDT) 4118 (HC-ORISSA)
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The service of an order through the web portal is one of the methods of service statutorily prescribed under Section 161(1)(c) and (d) of the SGST Act and Assessee cannot deny the fact of receipt of order for the purposes of filing returns u/s 62 of the Act with a view to getting the assessment order withdrawn.
Pee Bee Enterprises vs. Assistant Commissioner
(2020) TaxCorp(IDT) 4117 (HC-KERALA)
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Revenue is directed to undertake the process of refunding the requisite amount of IGST at the earliest and see to it that the same is paid to the Assessee within a period of six weeks.
Bharat Oman Refineries vs. Union of India & 1 other
(2020) TaxCorp(IDT) 4116 (HC-GUJARAT)
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Even Pending the confiscation proceedings, the competent authority has the power to pass an order of provisional release of goods subject to certain terms and conditions.
Karan Toshniwal vs. State of Gujarat
(2020) TaxCorp(IDT) 4115 (HC-GUJARAT)
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Since there is no requirement of mentioning the GST applicable in the e-way bill. Therefore, the authorities are not justified in detaining the consignment.
Krishnakumar vs. The Assisstant State Tax Officer
(2020) TaxCorp(IDT) 4114 (HC-KERALA)
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In proceeding u/s 67 of the CGST Act against the supplier, Revenue wasn’t justified in seizing the perishable goods in transit, more so, when the goods had already suffered tax and penalty.
Shri Venkateshwara Logistics Fleet vs. The Assistant Commissioner of Central Tax and Central Excise
(2020) TaxCorp(IDT) 4112 (HC-KARNATAKA)
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Assessee is directed to deposit the principal profiteered amount i.e. Rs.19,81,035/- in six equated monthly instalments commencing 01st September, 2020.
Cilantro Diners Pvt. Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4111 (HC-DELHI)
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It would be for the CIC to go into the minutes of the Board Meetings and of the AGMs and to determine as to which of the information which is contained in the minutes attracts the provision of Section 8(1)(d) of the Act, namely, are exempt from disclosure and which portion of the minutes can be given to respondent No. 2 in response to his application under the RTI Act.
GSTN vs. Information Commissioner, CIC & Anr.
(2020) TaxCorp(IDT) 4110 (HC-DELHI)
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The powers conferred on the Municipal Council to impose tax on entertainment under Section 118 of the Puducherry Municipality Act, 1973 has not been omitted by virtue of Section 173(1)(a) of the PGST Act and a general provision made u/s 173(2) of the PGST Act cannot override or include a specific provision made u/s 173(1).
Balaji Theatre vs. The Chief Secretary & Ors.
(2020) TaxCorp(IDT) 4109 (HC-MADRAS)
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This office is conscious of the procedure required to be followed by it to recover and will initiate the recovery proceeding with issuance of show cause notice, working of interest calculation and further actions as per provisions of law. There is no intention of this office to directly recover interest under section 50 of the CGST/MGST Act, 2017.There is no intention of this office to directly recover interest under Section 50.
Sahara Hospitality Ltd. vs. The State of Maharashtra & Ors.
(2020) TaxCorp(IDT) 4105 (HC-BOMBAY) · Section 50
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Without commenting on the merits of the case, the application for grant of bail to the applicants stood allowed. Release of Applicants on bail is directed on furnishing of a bond of Rs. 5,00,000 with separate sureties of the like sum to the satisfaction of the trial Court.
Jagdish Arora & Anr. Vs. Union of India
(2020) TaxCorp(IDT) 4104 (HC-MP)
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Though the officers under the CGST Act, cannot seek custody of the arrested persons for completing the investigation, Revenue’s contention that applicant’s detention in custody is necessary to prevent him from causing the evidence of the offence to disappear or tampering such evidence is well founded.
Ashok Kumar & Sheela vs. Commissioner, CGST
(2020) TaxCorp(IDT) 4103 (HC-BOMBAY)
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DGAP during investigation found that Respondent had not passed the benefit of tax reduction in respect of the two products between November 15, 2017 to March 31, 2018, therefore, committed profiteering as per provisions of Section 171(1) of Act.
DGAP vs. M/s Harish Bakers & Confectioners Pvt. Ltd
(2020) TaxCorp(IDT) 4102 (NAA) · Section 171
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The question raised by applicant is outside the purview of the matters listed therein.
In the matter of Shriram EPC Ltd.
(2020) TaxCorp(IDT) 4100 (AAR)
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