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Notice is issued in writ challenging denial of ITC to a buyer, for non-payment of tax charged by the supplier to the Government.
LGW Industries Limited & Ors. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3480 (HC-CALCUTTA)
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HO being distinct person in the eyes of law and the transaction is in the course of furtherance of business, the supply is taxable supply for which HO has adopted a value agreed under the Pricing clause of the MOU and paid the tax on the value declared in the invoice.
In the matter of M/s. Sanghvi Movers Limited
(2020) TaxCorp(IDT) 3479 (AAR)
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When distinct person is eligible for full ITC and is going to make further supply, then, in respect of initial supply, it is not necessary to adopt only OMV and pay higher tax and block such tax amounts.
In the matter of Specsmakers Opticians Private limited
(2020) TaxCorp(IDT) 3478 (AAR)
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DGAP had calculated the ratio of ITC to turnover for the pre-GST period by taking data of partial/ truncated period of 15 months, while ratio of ITC to turnover of pre-GST period should have been calculated on the basis of all credit legally available to him in the total period of construction in pre-GST regimes.
Mr. Sumit Mansingka and DGAP vs. E-Homes Infrastructure Private Limited
(2020) TaxCorp(IDT) 3471 (NAA)
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The entire GST system was in trial and error phase and it will be too much of a burden to place on the assessee to expect them to comply with the requirement of law where they are unable to even connect to the system on account of network failures or other failures.
The Principal Commissioner, Central Goods and Service Tax & Ors. vs. LANTECH Pharmaceuticals Ltd.
(2020) TaxCorp(IDT) 3470 (SC)
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While clubbing of two independent supplies may be resorted to for the purposes of valuation of each of those supplies, there was no scope of clubbing of two independent supplies so as to notionally alter the very nature of each of those supplies.
Abbott Healthcare Private Limited vs. The Commissioner of State Tax Kerala & Ors.
(2020) TaxCorp(IDT) 3468 (HC-KERALA)
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The spirit of the legislature was intended to boost the agricultural sector of the home country and not that of a foreign land. The primary market (i.e. mandi, arhat as understood in common parlance) in the instant case being located in foreign shores does not conform to the definition under 2(d) of Exemption Notification.
In the matter of T.P. Roy Chowdhury & Co. Pvt. Ltd.
(2020) TaxCorp(IDT) 3465 (AAR)
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The sample of said HDPE woven fabric when seen with naked eye appears to be completely coated on both sides by plastic material and thus, laminated HDPE woven fabric is not a textile material and does not merit classification under HSN 5903.
In the matter of East Hooghly Agro Plantation Pvt. Ltd.
(2020) TaxCorp(IDT) 3464 (AAR)
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Keeping in view that the investigation is going on and apprehensions of applicant tampering with the evidence can not be ruled out. This Court is not inclined to grant bail to the applicant at this stage.
Shailesh Rajpal vs. Commissioner
(2020) TaxCorp(IDT) 3463 (HC-MP)
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Obligation u/s 33 of the Act provides that while raising an invoice the amount of tax is to be indicated in the tax invoice. Clause 35 provides that the rates quoted by the petitioner shall be deemed to be inclusive of taxes and hence he shall be obliged to include the tax component in the invoice.
K. Ananthakrishna Shetty vs. Mangalore Mahanagara Palike
(2020) TaxCorp(IDT) 3462 (HC-KARNATAKA)
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Petitioner was involved in using data of individuals for creating fake firms to claim ITC by getting issued 3 pan cards in different names of 26 fake firms which were registered but not functional.
Mohammed Yunus vs.State of Rajasthan
(2020) TaxCorp(IDT) 3461 (HC-RAJASTHAN)
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The impugned proceedings were already deferred by the Respondent as the petitioner had time to file the statutory appeal and said time was not expired. The writ petitions shall not be adjudicated further as the Respondent had chosen to defer the proceedings through said communication.
GRB Dairy Foods Pvt. Ltd. vs. The State of Tax Officer
(2020) TaxCorp(IDT) 3460 (HC-MADRAS)
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If the petitioner furnishes a bank guarantee for the tax and penalty amount determined, Revenue shall release the consignment and the vehicle to the petitioner.
Royal Traders vs. The Assistant State Tax Officer
(2020) TaxCorp(IDT) 3459 (HC-KERALA)
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If the Assistant Commissioner of Commercial Taxes finds prima-facie case in favour of the petitioners based on their representations, it is open to him to approach the GSTN and seek for access to GST Network.
Helvetica Lifestyle Boutique Private Ltd. vs. The Goods and Service Tax Network
(2020) TaxCorp(IDT) 3458 (HC-MADRAS)
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GST Authorities and the concerned Nodal Officer are directed to take necessary steps in accordance with the law within the due date i.e. December 31, 2019 and to accept and scrutinize the Form TRAN 1.
Gulf Ashley Motors Limited vs. Goods and Service Tax Council
(2020) TaxCorp(IDT) 3457 (HC-JHARKHAND)
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Section 17(5)(d) provides that no ITC is available for goods or services received by a taxable person for construction of an immovable property on his own though used in course or furtherance of business. As the applicant has built the marriage hall for leasing/renting to customers, no ITC shall be available on any goods or services received by him for such construction in terms of Section 17(5) (d).
In the matter of Sree Varalakshmi Mahaal LLP
(2019) TaxCorp(IDT) 3450 (AAR)
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The one lump sum consideration amount received from customers consists for consultancy and service rendered along with price for the duty credit /transferable incentive at premium. Both activities are independent and applicant can very well supply only the duty credit scrip by buying it and reselling or only acting as a consultant for the transaction by identifying the seller of the scrip and getting it transferred in client’s name.
In the matter of R.B. Shah Enterprises India Private Limited
(2019) TaxCorp(IDT) 3449 (AAR)
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Petitioners have been victim of technical glitches on account of confusion during transitional phase and should not be denied the substantive benefit of the IGST paid by them on exports.
TMA International Pvt Ltd. & Ors. vs. Union of India & Anr.
(2020) TaxCorp(IDT) 3448 (HC-DELHI)
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In terms of Section 12(4), the time of supply of such gift vouchers/ gift cards by the applicant to the customer shall be (i) the date of issue of vouchers if the vouchers are specific to any particular goods specified against the voucher and, (ii) the date of redemption of voucher if the gift vouchers/gift cards are redeemable against any goods (jewellery) bought.
In the matter of Kalyan Jewellers India Ltd.
(2020) TaxCorp(IDT) 3447 (AAR)
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Pooja oil involves five vegetable oils (rice bran oil, sesame oil, coconut oil, castor oil and mahua oil) being mixed in an agreed percentage in a large tank and then blended with fragrance and hence shall be classifiable under sub heading 1518 00 40 of Customs Tariff as inedible mixtures or preparations of vegetable fats or oils or of fractions of different fats or oils.
In the matter of S.K. Aagrotechh
(2020) TaxCorp(IDT) 3446 (AAR)
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