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Assessee has already reversed unutilized ITC of Rs. 7 crores and the supporting documents substantiating the said claim was duly submitted before NAA. Unutilized ITC cannot be considered as a benefit.
Sarvapriya Securities Pvt. Ltd. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3671 (HC-DELHI)
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Most taxes are paid online without human to human contact and hence there is no legal rationale for the HC to pass such broad omnibus directions.
Suo Moto Vs High Court
(2020) TaxCorp(IDT) 3670 (HC-KERALA)
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Principles of determination of injury, evidence of dumping and calculation of non-injurious price which have been provided under the Customs Tariff Rules cannot be applied in case of anti-profiteering provisions as the fundamentals and basics of both are entirely different.
Mr. Rahul Sharma and DGAP vs. McNROE Consumer Products Pvt. Ltd.
(2020) TaxCorp(IDT) 3656 (NAA)
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Assessees transitioning into a new procedure set out under the GST regime are bound to face complications and in some cases may be completely unable to carry out the new procedure.
Rishi Graphics Pvt. Ltd. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3653 (HC-CALCUTTA)
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Section 83 requires an order of attachment to be passed only by the Commissioner, in writing.
Darshan Comtrade Pvt. Ltd. vs. Principal Chief Commissioner of GST & Central Excise
(2020) TaxCorp(IDT) 3652 (HC-MADRAS) · Section 83
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The period of 7 days prescribed in Rule 159(5) is a directory and not a mandatory period in order to file objection for attachment of property.
RR India Pvt. Ltd. vs. Union of India and Ors.
(2020) TaxCorp(IDT) 3651 (HC-DELHI)
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Activity of development of land under joint development agreement entered into with landowners cannot be classified under Para 5 of Schedule III (sale of land). It constitutes a supply of service.
In the matter of Vidit Builders
(2020) TaxCorp(IDT) 3650 (AAR)
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In the instant case the jurisdictional fact regarding the six months' continuous default on the part of the assessee was certainly fulfilled at the time of issuance of show cause notice, but vital requirement of jurisdictional fact was non-existent as on the date of issuance of cancellation order.
Phoenix Rubbers vs. The Commercial Tax Officer & Ors.
(2020) TaxCorp(IDT) 3649 (HC-KERALA)
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The charging provisions must be construed strictly but not the machinery provisions which would be construed like any other statute.
Daily Fresh Fruits India Private Limited vs. Assistant State Tax Officer
(2020) TaxCorp(IDT) 3648 (HC-KERALA)
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Applicant is engaged in construction of building/warehouse which is an immovable property which falls under exclusion of section 17 (5) (d) of the CGST Act, 2017.
In the matter of Unity Traders
(2020) TaxCorp(IDT) 3647 (AAR)
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The supply of equipment and materials for Sub-stations, Feeder Bays and Transmission Lines under contract of construction of new 33/220 kV Pooling substation with transmission lines on Turnkey basis shall not be included in the value of works contract for civil work for Sub-station and Feeder Bay.
In the matter of Vihan Enterprises
(2020) TaxCorp(IDT) 3644 (AAR)
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The NKDA Act provides for constitution of Development Funds and all amount received by NKDA including grant from State Govt. would be credited to such fund.
In the matter of Newtown Kolkata Development Authority
(2020) TaxCorp(IDT) 3643 (AAR)
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The Govt. of Madhya Pradesh is having full control over the applicant and therefore, the applicant is covered under the definition of Govt. entity.
In the matter of Madhya Pradesh Paschim Kshetra Vidyut Vitran Co. Ltd.
(2020) TaxCorp(IDT) 3642 (AAR)
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Applicant had not provided any evidence to prove that the said product Bio Processed Meal is meant for animal feed for it to fall under Chapter heading 23099090 which is exclusively for animal feed.
In the matter of Vippy Industries Ltd.
(2020) TaxCorp(IDT) 3641 (AAR)
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Eligibility under Sl. No. 3 of the Exemption Notification is to be examined from three aspects: (1) whether the supply being made is pure Service/ Composite supply (2) whether the recipient is government, local authority and (3) whether the supply is being made in relation to any function entrusted to a panchayat or a municipality under the Constitution.
In the matter of Dipak Kanti Mazumder Dynamic Engineers
(2020) TaxCorp(IDT) 3640 (AAR)
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The printing service is a principal supply and the place at which the printed booklets are delivered qualifies as the place of supply of the composite printing service.
In the matter of Swapna Printing Works Private Limited
(2020) TaxCorp(IDT) 3639 (AAR)
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Just because, the Respondents have acknowledged that the units located in few States should be granted Budgetary Support Scheme as a measure of goodwill for a residual period, it cannot be held that that the support is in lieu of exemptions.
Hero Motorcorp Ltd. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3637 (HC-DELHI)
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GST system is still in the trial and error phase.
Union of India vs. Sanko Gosei Technology India Pvt. Ltd.
(2020) TaxCorp(IDT) 3635 (SC)
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Since State/Centre jurisdiction authorities are respondents to petition before HC and subject matter revolves around GST leviability, application cannot be admitted as per Proviso to Section 98(2) of the CGST/TNGST Act.
In the matter of Padmavathi Hospitality & Facilities Management Service
(2020) TaxCorp(IDT) 3634 (AAR)
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Applying the Explanation of HSN to Heading 6305, non-woven fabric bags used for packing rice is classifiable under Chapter Heading 6305 3300.
In the matter of Ponraj
(2020) TaxCorp(IDT) 3633 (AAR)
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