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Since there is no sale of goods by the applicant, ruling whether such supply be considered as export sale under GST Act does not arise.
In the matter of Wise Design Communications Pvt Ltd.
(2020) TaxCorp(IDT) 3561 (AAR)
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Only goods classifiable under Chapter 86 attract 5% GST rate with no refund of unutilised ITC, whereas goods under any other chapter would attract general applicable GST rates even though such goods are supplied to railways.
In the matter of Rishab Industries
(2020) TaxCorp(IDT) 3560 (AAR)
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Vide Notification No. 5/2019-Central Tax (Rate), services by way of transfer of development rights/Additional FSI by any person to promoter were made taxable under reverse charge mechanism.
In the matter of Vilas Chandanmal Gandhi
(2020) TaxCorp(IDT) 3559 (AAR)
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Restaurant is a part and parcel of JW Mariott Hotel/Hotel premises and cannot be treated as independent of JW Marriot and conditions of lower GST rate of 5% are not fulfilled by the applicant.
In the matter of Kutting Fusion Hospitality LLP
(2020) TaxCorp(IDT) 3558 (AAR)
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The three bank accounts and residential house cannot be said to be in any sort of attachment and this fact should be brought to the notice of the three banks.
Rituka Impex vs. State of Gujarat
(2020) TaxCorp(IDT) 3557 (HC-GUJARAT)
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The petitioner had done everything in its capacity to ensure that the details of new branch were updated in the official site, however the same showed as processing.
M R Traders vs. Assistant State Tax Officer
(2020) TaxCorp(IDT) 3556 (HC-KERALA)
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The petitioner was a practicing Chartered Accountant and a lady of 27 years facing incarceration for last more than one month and considering Special Public Prosecutor’s submission that the investigation will take considerable time to conclude. The bail applications deserve to be accepted.
Paridhi Jain vs. State
(2020) TaxCorp(IDT) 3555 (HC-RAJASTHAN)
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There was no opportunity granted to the petitioner to rebut the inferences drawn by the authorities while detaining the goods, through a hearing afforded to the petitioner before passing the order.
Pact Machines Pvt. Ltd. vs. The Asst. State Tax Officer (Intelligence) & 2 Ors.
(2020) TaxCorp(IDT) 3554 (HC-KERALA)
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Petitioner has voluntarily reversed an amount from his electronic ledger to set right the alleged illegal and fraudulent ITC of Rs. 8.57 crores (approx.) for which this F.I.R. has been lodged.
Mahaveer Prasad vs. The State of Jharkhand and Shri. Prem Arsen Kujur
(2020) TaxCorp(IDT) 3553 (HC-JHARKHAND)
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If the plain meaning of the Entry does not result in any anamoly or absurdity and no two views are possible in any ambiguity, there is no need to invoke and apply any external aid of interpretation.
Aakavi Spinning Mills (P) Ltd. vs. The Authority for Clarification and Advance Ruling
(2020) TaxCorp(IDT) 3552 (HC-MADRAS)
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UOI is directed to file detailed reply to address the bottlenecks especially lower capacity of the server of GSTN before HC. HC is instructed to decide issue finally on the basis of facts without getting influenced by this ad-hoc order.
Union of India vs. Tax Bar Association and Ors.
(2020) TaxCorp(IDT) 3551 (SC)
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Prima facie, it appears that the goods were being transported without any valid documents. The discrepancies noticed by the authority have been incorporated in the Form GST MOV-10.
Rafik Nasir Ahmed vs. State of Gujarat
(2020) TaxCorp(IDT) 3548 (HC-GUJARAT)
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Joint Commissioner of State Tax is directed to immediately look into the request & communication dated October 18, 2019 made by the writ applicant to upload ITC-01 and is also directed to take appropriate decision within two weeks from the date of receipt of the order.
Pradip Chimanlal Mevada vs. Union of India
(2020) TaxCorp(IDT) 3547 (HC-GUJARAT)
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There are no proceedings under Section 62,63,64,67,73 and 74 against the Petitioner as mentioned u/s 83 of CGST Act which is necessary if attachment u/s 83 is to be levied.
Gehna Trading LLP vs. Union of India and Ors.
(2020) TaxCorp(IDT) 3546 (HC-BOMBAY)
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Anticipatory bail of the Petitioner is allowed by releasing him on furnishing personal bond of Rs. 10,000 each with one surety of the like amount and outlines conditions for bail.
Manmohan Lalman Agarwal vs. State of Gujarat
(2020) TaxCorp(IDT) 3545 (HC-GUJARAT)
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It is too early to conclude that arrest can’t be effected or prosecution can’t be launched without issuing notice under section 74 of the CGST Act particularly when the power of arrest has been given u/s 69 of the Act.
Sanjay Dhingra vs. Director General of Goods and Services Tax Intelligence
(2020) TaxCorp(IDT) 3544 (HC-P&H)
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Petitioner could not upload the details of un-utilized ITC as per the account books to the electronically generated statutory TRAN 1, therefore modification of Form TRAN-01 is allowed.
Etrade Marketing Private Limited vs. Central Board of Indirect Taxes and Customs and other
(2020) TaxCorp(IDT) 3543 (HC-P&H)
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As date for return filing had been extended till February 07, 2020, therefore, no adjudication was required on the PIL.
All India Federation of Tax Practitioners and Anr. & Tax Bar Association, Guwahati vs. UOI
(2020) TaxCorp(IDT) 3542 (HC-GAUHATI)
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Even according to data submitted by the counsel of Union of India, the portal at its best day accepted about 2,00,000 returns whereas pending returns as of 1.30 PM on Feb. 5 were about 30 lacs (approx.).
Tax Bar Association vs. UOI.
(2020) TaxCorp(IDT) 3541 (HC-RAJASTHAN)
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The profiteering amount should come down to 9 crore approx. due to following reasons viz. amount related to stock transfer was liable to be excluded, higher base price ought to be have taken by DGAP for comparison, amount related to SKU of brand ‘SAVLON Moisture Hand Wash’ was launched first time post-GST, goods returned did not amount to actual sale.
DGAP vs. ITC Ltd.
(2020) TaxCorp(IDT) 3540 (NAA)
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