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Section 83 gives a power to be exercised during the pendency of any proceeding for assessment or reassessment, so that the assessee may not fritter away or secrete his resources out of the reach of the Commercial Tax department when the assessment or reassessment is completed.
Pranit Hem Desai vs. Additional Director General and 1 Ors.
(2019) TaxCorp(IDT) 3072 (HC-GUJARAT)
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Applicant (accused) is released on regular bail in connection with alleged offence for contravention of section 132 (1)(b) and (c) of CGST Act while exercising discretionary powers u/s 439 of Code of Criminal Procedure, 1973.
Sandeep Maganbhai Chaniyara vs. Commissioner, Central Excise and CGST, Rajkot
(2019) TaxCorp(IDT) 3069 (HC-GUJARAT)
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Exemption from payment of GST is denied to the applicant engaged in supply of facility management services such as security, cleaning, housekeeping and sweeping services to various Central/State Government hospitals.
In the matter of Reliable Hospitality Service
(2019) TaxCorp(IDT) 3068 (AAR)
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Applicant is eligible for exemption under the said Exemption Notification on supply of any service including composite supplies like works contract service whatever be the proportion of goods in relation to establishment/maintenance of hospital/health facilities.
In the matter of West Bengal Medical Services Corporation Ltd
(2019) TaxCorp(IDT) 3067 (AAR)
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If we go by the provisions of section 129, then for the purpose of release, we can ask the writ applicant to deposit the amount of tax as determined and equivalent amount towards penalty subject of-course to the right of the adjudication so far as the confiscation proceedings under section 130 of the Act, 2017 is concerned.
Super Powder Coating Anodizing and Trading vs. Union of India
(2019) TaxCorp(IDT) 3066 (HC-GUJARAT)
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The applicant had paid an amount towards tax and penalty as determined by the Revenue u/sn 129 of the GST Act. The applicant is entitled to interim relief, subject to final outcome of the matter.
Bhagwan Sales vs. State of Gujarat and 2 Ors.
(2019) TaxCorp(IDT) 3065 (HC-GUJARAT)
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Release of vehicle as well as goods confiscated u/s 129 of CGST Act on deposit of requisite amount towards tax and penalty is ordered.
National Enterprise vs. State of Gujarat
(2019) TaxCorp(IDT) 3064 (HC-GUJARAT)
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Revenue is directed to make correction of mechanism of operation of Common Portal in consonance with Notification No. 74/2018-Central Tax dated December 31, 2018 and Notification 14/GST-2 dated January 11, 2019 by which Central Government/Governor of Haryana have notified Form GSTR-9 i.e. an annual return.
P.P. Automative Pvt. Ltd. vs. UOI and others
(2019) TaxCorp(IDT) 3063 (HC-P&H)
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The exercise had to be regulated under the provisions of Section 129(1)(b) which provides for a lenient applicability of the penal provisions and understandably because the tax amount on the goods has already been paid by the dealer.
Ram Charitra Ram Harihar Prasad vs. The State of Bihar
(2019) TaxCorp(IDT) 3062 (HC-PATNA)
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There is no error in judgement rendered by the lower Authorities absent any cogent documentary evidence to prove that bills in question were physically transferred from Agra to Gwalior.
Om Trading Company vs. Deputy Commissioner of State Tax & Ors.
(2019) TaxCorp(IDT) 3053 (HC-KERALA)
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Revenue is directed to release seized goods on accepting bank guarantee (BG) pending adjudication proceedings under Section 129 of the CGST Act.
CEAT Ltd. vs. Assistant State Tax Officer
(2019) TaxCorp(IDT) 3052 (HC-KERALA)
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The interest of justice on equitable basis can be achieved by issuing a direction to Revenue not to encash the BG furnished, if ultimately the adjudication goes against them and if penalty is imposed in such proceedings, until the expiry of 14 days from the date of service of order on such adjudication.
VE Commercial Vehicles Ltd. vs. Union of India
(2019) TaxCorp(IDT) 3051 (HC-KERALA)
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Assessee is directed to submit returns within a period of two weeks while requesting Revenue to assist the taxpayer with respect to any technical glitches in filing returns including subsequent tax periods.
Banyan Projects India Pvt. Ltd. vs. Local Goods and Services Tax Officer
(2019) TaxCorp(IDT) 3050 (HC-DELHI)
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It is arbitrary, irrational and unreasonable to discriminate in terms of the time-limit to allow the availment of the input tax credit with respect to the purchase of goods and services made in the pre-GST regime and post- GST regime and, therefore, violative of Article 14 of the Constitution and goes against the essence of doctrine of legitimate expectation.
Siddharth Enterprises vs. Nodal Officer
(2019) TaxCorp(IDT) 3049 (HC-GUJARAT)
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Section 47 talks about late fees for filing various returns u/s 37, 38, 39 or 45, whereas GSTR-3B cannot be considered as a return under section 39. The writ applicants have been able to make a strong prima facie case to have an ad-interim order.
AAP & Co. vs. Union of India
(2019) TaxCorp(IDT) 3046 (HC-GUJARAT) · Section 47
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Assessee is directed to pay admitted liability without interest, since Revenue failed to respond to the assessee’s query on liability to pay interest qua ITC.
In the matter of Donsung Automotive Pvt. Ltd.
(2019) TaxCorp(IDT) 3044 (HC-MADRAS)
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Directs assessee to deposit GST @ 5% as per government notification subject to furnishing the surety for remaining 13% GST. Till the decision is taken by the Management of NTPC and Finance Department, no coercive steps be taken against the petitioner subject to compliance of the condition.
Petra Buildcare Products vs. Natibal Thermal Power Corporation Ltd.
(2019) TaxCorp(IDT) 3043 (HC-MP)
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Revenue is directed to reopen the Portal and enable the assessee to file its TRAN-1 Form electronically or permit manual filing of the Form, which the assessee has already filled.
The Tyre Plaza vs. Union of India & ors.
(2019) TaxCorp(IDT) 3042 (HC-DELHI)
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The scheme of Section 67, more particularly sub- section (5) thereof, suggests that as far as copies of the documents so seized, a person from whose custody such documents have been seized will have right to get the copies thereof. The idea is that businesses should not be subjected to needless harassment and a mere statement that it will prejudicially affect the investigation would be only chanting the language of the section.
In the matter of High Ground Enterprises Ltd.
(2019) TaxCorp(IDT) 3041 (HC-BOMBAY)
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Writ challenging non-disposal of application for amendment of registration in terms of Rule 9 of the CGST Rules is heard.
Sterlite Technologies Ltd. vs. Union of India & Anr.
(2019) TaxCorp(IDT) 3040 (HC-BOMBAY)
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