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Applicant is eligible for composition if the turnover of services of the applicant does not exceed Rs. 5 lakhs or ten percent of turnover in the state, whichever is higher.
In the matter of Sri Ghalib Iqbal Sheriff
(2020) TaxCorp(IDT) 3755 (AAR)
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Since the issue is already pending/sub-judice, advance ruling cannot be given.
In the matter of Chamundeshwari Electricity Supply Corp. Ltd.
(2020) TaxCorp(IDT) 3754 (AAR)
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In case the investigation is not completed within 3 months, the petitioner shall be released on bail by the Trial Court by imposing appropriate terms and conditions. If the investigation is completed, on furnishing of report, it shall be open to the Assessee to move an application of bail in the Trial Court which shall be considered on merits.
Sandeep Goyal vs. Union of India
(2020) TaxCorp(IDT) 3752 (SC)
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Refund of excess cash balance in terms of Section 49 (6) r/w Section 54 does not effectively redress Petitioner’s grievance and the only remedy that can enable the Petitioner to enjoy the benefit of the seamless ITC utilization is by way of rectification of its return.
Bharti Airtel Ltd. vs. UOI
(2020) TaxCorp(IDT) 3751 (HC-DELHI)
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Consequence of demanding interest and non-payment thereof is very drastic. Before penalizing the assessee by making him pay interest, the principles of natural justice ought to be complied with.
Union of India vs. M/S LC Infra Projects Pvt. Ltd.
(2020) TaxCorp(IDT) 3749 (HC-KARNATAKA) · Section 50
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Wrong destination is not a ground to detain the vehicle carrying the goods or levy tax or penalty. It further stated that when the vehicle is being driven from Karnataka by a local driver of Karnataka it is perfectly possible for the driver to lose his way on account of being unfamiliar with the roads in the city of Hyderabad and bypassing Balanagar and going to Jeedimetla.
Commercial Steel Company vs. The Assistant Commissioner of State Tax, Hyderabad
(2020) TaxCorp(IDT) 3748 (HC-AP)
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The applicant prepares food in the school premises and supplies it to students of the school for a monthly consideration. As the applicant provides exempt services, TDS provisions shall not be applicable on payments made by said educational institutions.
In the matter of Mahalaxmi Mahila Sangh
(2020) TaxCorp(IDT) 3746 (AAR)
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GST@18% is applicable on works contract service provided by applicant to National Centre for Biological Sciences for construction of hostel building on campus.
In the matter of Hombale Constructions and Estates Pvt. Ltd.
(2020) TaxCorp(IDT) 3745 (AAR)
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Honeycomb paper board is classifiable under heading 48089000 as other instead of 48081000.
In the matter of LSquare Eco Products Pvt. Ltd.
(2020) TaxCorp(IDT) 3744 (AAR)
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As tax invoice is raised after Die manufacture in name of foreign customer in foreign currency for receipt of payment, date of issuance thereof shall be construed as time of supply as per Section 12 of CGST Act. Place of supply shall be location of the applicant, accordingly, transaction shall be treated as intra-state transaction u/s section 8 (1) and thus applicant has to issue CGST/SGST tax invoice to the foreign customer.
In the matter of Dolphine Die Cast (P) Ltd.
(2020) TaxCorp(IDT) 3742 (AAR)
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GST Code does not impliedly or explicitly repeals the provisions of Indian Penal Code or the Code of Criminal Procedure and therefore an offence punishable under the Indian Penal Code can very well be reported and investigated as per law.
Shahzad Alam vs. State Of U.P
(2020) TaxCorp(IDT) 3736 (HC-ALLAHABAD)
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Error pointed out by the Revenue that the address shown in the invoice is different from the address shown in the E Way bill etc. is only a clerical mistake and is not a serious mistake which should justify the detention and penalty proceedings.
M.R. Traders vs. Assistant State Tax Officer, State GST Department
(2020) TaxCorp(IDT) 3735 (HC-KERALA)
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It is always open for the Department to proceed in accordance with law i.e. Section 67 of the CGST Act, 2017 while adding that authorities cannot insist on proof of ownership and rent agreement.
Anopsinh Kiritsinh Sarvaiya vs. State of Gujarat
(2020) TaxCorp(IDT) 3734 (HC-GUJARAT)
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The interim order already passed by this Court, viz., de-freezing the OD account of IHCPL, including any borrowings, terms loans, CC limits will continue.
Ireo Hospitality Company Private Limited vs. Union of India and others
(2020) TaxCorp(IDT) 3733 (HC-P&H)
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Release on bail of GST offender is directed subject to deposit of Rs. 50 lacs, furnishing a personal bond and local sureties while directing applicant to ensure its appearance as and when required by the Court, failure of which would lead to cancellation of bail.
Lalit kumar Gandhi vs. State of Madhya Pradesh
(2020) TaxCorp(IDT) 3732 (HC-MP)
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If any permission was required to visit the office premises from the concerned police station, such permission shall be granted to the assessee and its staff with such conditions as it deems fit. No further extension of time would be granted to the assessee to furnish such information.
Saphire Foods Pvt. Ltd. vs. Union of India
(2020) TaxCorp(IDT) 3729 (HC-BOMBAY)
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If the Court is satisfied that the Petitioners are not cooperating with the Respondents in providing the requisite documents/ information, the Court may be constrained to reconsider extending such protection to the Petitioner.
RCI Industries & Technologies Ltd. and another vs. UOI & Ors.
(2020) TaxCorp(IDT) 3723 (AAR)
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Withdrawal of advance ruling sought on question in relation to HSN classification and applicable rate of GST for supply of bullet and blast proof motor vehicle suited to requirement of a VIP is allowed.
In the matter of Enlivening Technologies Pvt. Ltd.
(2020) TaxCorp(IDT) 3722 (AAR)
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Rejects bail plea citing possibility of huge racket, manipulation of evidence
Paresh Nathalal Chauhan vs. State of Gujarat
(2020) TaxCorp(IDT) 3719 (HC-GUJARAT)
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Refuses to give any opinion citing pendency of matter before appropriate forum.
In the matter of Namakkal Agricultural Producers Cooperative Marketing Society Ltd.
(2020) TaxCorp(IDT) 3711 (AAR)
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