-
The appellant themselves are not sure as to which sub-entry of entry No. 17 is applicable in their case and they are pursuing each and every sub-entry which prescribes minimum rate of tax i.e. rate of tax equal to the rate on supply of soapstone and dolomite viz. 5%.
In the matter of M/s Aravali Polyart (P) Ltd.
(2019) TaxCorp(IDT) 3012 (AAR)
-
3 equal monthly instalments as directed by the Court have already been paid, however, fourth instalment could not be paid because bank account was attached as applicant could not furnish bank guarantee within specified time.
Perfect Boring Private Limited vs. Union of India.
(2019) TaxCorp(IDT) 3008 (HC-GUJARAT)
-
It is undisputed that there have been numerous glitches on the GST Portal making it difficult for uploading of the TRAN-1 Forms.
Chogori India Retail Limited vs. Union of India & Ors.
(2019) TaxCorp(IDT) 3007 (HC-DELHI)
-
We are examining a larger issue whether the authority concerned can straightaway invoke Section 130 of the Act, without taking recourse to Section 129 of the Act.
Sanjay Trading Company vs. State of Gujarat
(2019) TaxCorp(IDT) 3006 (HC-GUJARAT)
-
Notice in a writ challenging the vires of Rule 89 (5) of CGST Rules, 2017 giving the formula for computation of refund of ITC in case of ‘inverted duty structure’, explanation (a) of which excludes input service credit from definition of ‘Net ITC’ is issued.
Raymond UCO Denim Private Limited vs. Union of India & Ors.
(2019) TaxCorp(IDT) 3005 (HC-BOMBAY)
-
Since assessee filed belated returns on account of non- payment of GST on time, the liability to pay interest u/s 50(1) arises even without any assessment as the assessee is required to pay such interest on his own.
The Assistant Commissioner of CGST & Central Excise vs. Daejung Moparts Pvt. Ltd. & Ors.
(2019) TaxCorp(IDT) 3004 (HC-MADRAS) · Section 50
-
Chapter 30 of Customs Tariff Code excludes food and beverages like fortified food, food supplements, tonics etc. even if they have therapeutic and prophylactic properties.
In the matter of Eskag Pharma Pvt. Ltd.
(2019) TaxCorp(IDT) 3003 (AAR)
-
Allowing the appeal filed after 145 days from date of order viz. beyond the extended period would render the said phrase wholly otiose.
In the matter of Neutech Solar Systems Private Ltd.
(2019) TaxCorp(IDT) 3002 (AAR)
-
Mere fact that there is a converter in the Power Bank will not make it a Static Converter.
In the matter of Xiaomi Technology India Private Limited.
(2019) TaxCorp(IDT) 3001 (AAR)
-
Propeller shaft, gum metal bearing, SS rods etc. being parts of fishing boats, vessels and house boats fall under HSN Code 8902, taxable at 5%.
In the matter of Gurudev Metal Industries.
(2019) TaxCorp(IDT) 2998 (AAR)
-
The product is taxable at 12%, as Medicaments under Heading 3004.
In the matter of K. Suresh
(2019) TaxCorp(IDT) 2997 (AAR)
-
CGST & SGST at appropriate rates are to be paid by the members on the full amount of reimbursement of charges or share of contribution.
In the matter of TVH Lumbini Square Owners Association
(2019) TaxCorp(IDT) 2996 (AAR)
-
‘Nicotine Polacriliex Lozenge’ (NCT) is classified under heading 38.24, covered under Sr. No. 97 of Schedule III to Notification No. 01/2017-Central Tax(Rate), liable to GST at the rate of 18%.
In the matter of Strides Emerging Markets Limited
(2019) TaxCorp(IDT) 2995 (AAR)
-
Co-working is a business services provision model that involves individuals working independently or collaboratively in shared office space.
In the matter of Spacelance Office Solutions Pvt. Ltd.
(2019) TaxCorp(IDT) 2994 (AAR)
-
The presence of company name is sufficient to ensure that the product procured belongs to the 'brand guardian' and it cannot be considered as not bearing a brand name.
In the matter of Abad Fisheries Private Ltd.
(2019) TaxCorp(IDT) 2993 (AAR)
-
Revenue is restrained from taking any coercive step till the next hearing of writ petition filed by Petitioner challenging levy of interest on delayed payment of tax without adjustment of ITC.
Vandana Global Ltd. vs. Principal Commissioner Central GST & Ors.
(2019) TaxCorp(IDT) 2992 (HC-CHHATTISGARH)
-
Determination of a person being liable to a penalty is imperative and till such determination, the case should proceed on the basis of an apprehended evasion of tax by the assesse.
Vimal Yashwantgiri Goswami vs. State of Gujarat
(2019) TaxCorp(IDT) 2991 (HC-GUJARAT)
-
Since applicant is not paying full amount to their supplier i.e. HO, accordingly, it will be ineligible for full ITC .
In the matter of M/s. Sanghvi Movers Limited
(2019) TaxCorp(IDT) 2989 (AAR)
-
Both provisos are to be read together and not independently, i.e. the applicant cannot choose whichever proviso is favourable to them.
In the matter of Specsmakers Opticians Private limited.
(2019) TaxCorp(IDT) 2988 (AAR)
-
Company is not a wilful defaulter of its tax liability and the company has been facing economic hardships because of the liquidity crunch in the market, due to which several long-term customers have demonstrated their difficulty in making timely payments.
Choi Yongsuk and Chae Jae Won vs. State
(2019) TaxCorp(IDT) 2987 (HC-MADRAS)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.