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The said provisions and circular is violative of Article 14 and complete departure from rationale and objective of GST which is to avoid cascading effect of taxes and removal of breaks in the tax chain.
Delhi International Airport Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4035 (HC-DELHI)
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Since the assessee had been promptly pursuing his claim all along thereafter on the basis of the recommendation, referred by the Commissioner to the GST council, appropriate decision may be taken at the earliest.
Dhamtari Kirshi Kendra vs. UOI & Ors.
(2020) TaxCorp(IDT) 4026 (HC-CHHATTISGARH)
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Assessee is allowed to deposit the principal profiteered amount in 6 equated instalments commencing from August 15, 2020.
Patanjali Ayurved Ltd vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4025 (HC-DELHI)
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No coercive action shall be taken against the Petitioner. The Revenue shall remain bound by their statement made today till then.
Som Distilleries Pvt. Ltd. vs. Directorate General of GST Intelligence and Ors.
(2020) TaxCorp(IDT) 4024 (HC-MP)
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Any benefit of tax rate reduction passed onto a particular recipient cannot be adjusted against the benefit of tax rate reduction accruing to another recipient.
DGAP vs. M/s Gaurav Sharma Food Industries
(2020) TaxCorp(IDT) 4022 (NAA)
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The Assessee is at liberty to the to file appropriate proceedings in accordance with law, and cancels the next hearing date.
M/s Pitambra Books Pvt Ltd vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4021 (HC-DELHI)
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Appellate Authority is directed to dispose of the appeal by way of a speaking order within eight weeks of its filing.
Sachin Enterprises vs. Assistant Commissioner
(2020) TaxCorp(IDT) 4020 (HC-DELHI)
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The respondent has lost the right to point out any deficiency, in the petitioner’s refund application, at this belated stage.
Jian International vs. Commissioner of Delhi Goods and Service Tax
(2020) TaxCorp(IDT) 4019 (HC-DELHI)
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There shall be a stay of proceedings for recovery of penalty.
Apex Meadows Pvt.Ltd. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4014 (HC-DELHI)
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The profiteered amount being for the period prior to incorporation in the Central Goods & Services Tax Act, 2017 of the provision regarding penalty for which show cause notice has been ordered to be issued, the issuance of such notice, if not issued till date, is stayed and if the notice has been issued, further proceedings in pursuance thereto are stayed
Reckitt Benckiser India Private Limited vs. Union of India & Ors
(2020) TaxCorp(IDT) 4013 (HC-DELHI)
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Revenue is directed to allow the assessee to make copies of the seized documents subject to compliance of statutory formalities, and assessee taking steps in terms of Section 67(5) of CGST Act, 2017.
J.S. Pigments vs. The State of West Bengal & Ors
(2020) TaxCorp(IDT) 4012 (HC-CALCUTTA)
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The orders of Revenue i.e. the Assessing Authority and First Appellate Court cannot be sustained in view of Central Goods and Services Act (Removal of Difficulties Order), 2020 issued under Section 172 of the Act.
Mayank Sikarwar vs. State of U.P
(2020) TaxCorp(IDT) 4011 (HC-ALLAHABAD)
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This Court has not examined the issue involved in the proceedings before the authorities and the impugned order is quashed and set aside only on the ground of non-hearing.
Remankhan Belin vs. State of Gujarat
(2020) TaxCorp(IDT) 4010 (HC-GUJARAT)
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The Petition against notice is not maintainable in law as it is merely an intimation and it is upto the Assessee whether it wants to pay attention to such intimation or ignore it.
M/s Cera Sanitaryware Limited vs. State of Gujarat & Ors.
(2020) TaxCorp(IDT) 4009 (HC-GUJARAT)
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Preparation of a kind used in Animal Feeding- Bio Processed Meal falls under HSN 23099090 and therefore applicant is entitled to clear the goods for specific use of Animal Feeding without payment of GST under serial no. 102 of the Notification No. 02/2017-CTR dated June 28, 2017.
In the matter of Vippy Industries Ltd.
(2020) TaxCorp(IDT) 4008 (AAR)
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Chapter 23.03 covers only residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste and Chapter Heading 23.09 specifically covers preparations of a kind used in animal feeding.
In the matter of Vivek V. Ratnaparkhi
(2020) TaxCorp(IDT) 4007 (AAR)
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Entry 8 of Notification covers services provided by Govt. or local authority and applicant does not qualify to be a Central Government, State Government or local authority.
In the matter of Atal Bihari Vajpayee Institute of Good Governance & Policy Analysis (AIGGPA)
(2020) TaxCorp(IDT) 4006 (AAR)
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Provision of service in respect of mounting/fabrication activity of bus body on the chassis is outsourced to the Applicant by chassis provider & shall be taxable under the head i.e. SAC 998881.
In the matter of M/s V E Commercial Vehicles Limited
(2020) TaxCorp(IDT) 4005 (AAR)
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One opportunity should be given to the assessee to put forward their case before the concerned respondent in person.
Hitech Projects Pvt. Ltd. vs. UOI
(2020) TaxCorp(IDT) 4004 (HC-GUJARAT)
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The First Appellate Authority has illegally relied upon a Circular No. 107/26/2019-GST dated July 18, 2019 , which was withdrawn vide CircularNo. 127/46/2019-GST dated December 04, 2019 right from its inception so as to allow Revenue’s appeal and disallow Petitioner’s refund claim by wrongly holding it to be Intermediary involved in Export of Services.
Genpact India Pvt. Ltd. vs. UOI & Others
(2020) TaxCorp(IDT) 4003 (HC-P&H)
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