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Applicant's contract for construction of flood spill channel is aimed at the improvement of immovable property involving supply of various services and goods in the course of its execution, accordingly, it is a works contract as per section 2 (119) of GST Act, where earthwork exceeds more than 75% of the contract value.
In the matter of Reach Dredging Ltd
(2020) TaxCorp(IDT) 4070 (AAR)
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An invoice could be issued either at the time of removal of goods or prior to the delivery of the goods and that the same is in consonance with the statute and hence, there is no cause for doubting any evasion of tax as per section 31 of the CGST Act.
M/s Hero Ecotech Ltd vs. The Assistant Sales Tax Officer
(2020) TaxCorp(IDT) 4068 (HC-KERALA)
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If the Assessee fails to make balance payment within the 6 months stipulated period, it is open to the Revenue to resort to the remedy available under law to recover the said amount.
Shree M. Revathi Printers vs. The Deputy Commissioner Ministry of Finance, Department of Revenue Government of India & Ors.
(2020) TaxCorp(IDT) 4067 (HC-MADRAS)
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Revenue decided to put the goods and the vehicle to public auction for the purpose of realising the amount towards tax, penalty and fine for which a public advertisement came to be issued.
M/s Sawariya Traders vs. State of Gujarat
(2020) TaxCorp(IDT) 4066 (HC-GUJARAT)
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HC - Notice to Revenue in respect of rejection of refund application in respect of assessee’s contention that the liability to pay interest u/s 50 of the CGST Act should be confined only to the net tax liability.
Parnika Commercial and Estates Private Limited vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4065 (HC-DELHI)
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Respondent authorities are directed to positively decide on the matter keeping in view, inter alia, the judgments in case of Valerius Industries & Bindal Smelting P. Ltd.
RSL Distilleries Pvt. Ltd vs. Union of India and others
(2020) TaxCorp(IDT) 4063 (HC-P&H) · Section 83
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Petitioner is directed to deposit Rs.4,07,451 with Central and State Consumer Welfare Boards within two months.
Whirlpool of India Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4062 (HC-DELHI)
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Notice to Revenue is being issued in a writ challenging Rule 36(4) restricting ITC availment.
Gr Infraprojects Limited vs. Union of India
(2020) TaxCorp(IDT) 4061 (HC-RAJASTHAN)
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If the Petitioners’ assertion is found to be correct, the GST Council shall issue necessary recommendation to the Commissioner to enable the petitioners to get the benefit of CENVAT credit within the stipulated time as stipulated by the Union of India.
Trivedi Ventures LLP vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4060 (HC-RAJASTHAN)
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Poultry fat is classifiable under Chapter Sub-Heading No. 1501 90 00 of the First Schedule to the Customs Tariff Act, 1975 and the supply of the same attracts 12% GST.
In the matter of Sushi Pet Nutrisciences
(2020) TaxCorp(IDT) 4057 (AAR)
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Food supplied to Hospital on outsourcing basis is liable to 5% GST.
In the matter of Navneet Kumar Talla.
(2020) TaxCorp(IDT) 4055 (AAR)
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Building which is to be constructed by applicant falls within the ambit of immovable property and thereby falls under restriction stipulated in section 17 (5) of the CGST Act.
In the matter of Daicel Chiral Technologies (India) Pvt. Ltd.
(2020) TaxCorp(IDT) 4054 (AAR)
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Though the petitioner was not having CTD the respondent-authorities could verify the payment of excise duty on the cars purchased by the petitioner from the dealers and on spare parts on the basis of documents submitted by it.
Downtown Auto Pvt. Ltd vs. Union of India
(2020) TaxCorp(IDT) 4051 (HC-GUJARAT)
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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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Recovery proceedings for recovery of amounts confirmed against the assessee by the assessment orders shall be kept in abeyance for a period of 6 weeks so as to enable the assessee to move the Appellate Authority.
Amani Machine Centre vs. The State Tax Officer
(2020) TaxCorp(IDT) 4047 (HC-KERALA)
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Appeal of petitioner is allowed and bail is granted on furnishing of a bond of Rs.5 lakhs each with separate sureties to the satisfaction of the Trial Court Appeal.
Amit Bothra & another vs. State of MP
(2020) TaxCorp(IDT) 4044 (HC-MP)
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While there are no hard and fast rule regarding grant or refusal to grant bail, Each case has to be considered on the touchstone of its own generic facts and individual merits.
Amit Beriwal vs. State of Odisha
(2020) TaxCorp(IDT) 4041 (HC-CALCUTTA)
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The basic logic or inception of section 13(8)(b) of the IGST Act,2017 considering the place of supply in case of intermediary to be the location of supply of service is in order to levy CGST and SGST and such intermediary service therefore, would be out of the purview of IGST.
Material Recycling Association of India vs. Union of India & 2 Others
(2020) TaxCorp(IDT) 4037 (HC-GUJARAT)
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Revenue is directed to allow the claim of the refund made by the assessee considering the unutilised input tax credit of input services as part of the net input tax credit for the purpose of calculation of the refund of the claim as per Rule 89(5) of the CGST Rules,2017 for claiming refund under Sub-section 3 of Section 54 CGST Act, 2017.
VKC Footsteps India Pvt. Ltd. vs. UOI & 2 Ors.
(2020) TaxCorp(IDT) 4036 (HC-GUJARAT)
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