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Post outcome of the verification process, depending on the outcome, tax liability shall either be treated as paid, part-paid or unpaid.
Bray Controls India Private Limited vs. The Assistant Commissioner (ST), Chennai
(2019) TaxCorp(IDT) 2986 (HC-MADRAS)
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Notice in writ filed w.r.t amendment to Section 50 (interest on delayed payment of tax), i.e. whether the same would be 'retrospective' is issued.
Raghava Constructions vs. The Union of lndia and Ors.
(2019) TaxCorp(IDT) 2985 (HC-AP) · Section 50
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Admits Revenue’s SLP against order passed by Gujarat HC which struck down Circular No.34/8/2018-GST dated March 1, 2018 stipulating that activities related with transmission and distribution of electricity.
Torrent Power Ltd and Anr.
(2019) TaxCorp(IDT) 2984 (SC)
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The special leave petition shall stand dismissed for non-prosecution without further reference to the Court in case assessee fails to deposit the amount.
C. Pradeep vs. Commissioner of GST and Central Excise Selam & Anr.
(2019) TaxCorp(IDT) 2975 (SC) · Section 132
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Writ petition is disposed and directs release of goods seized upon furnishing of a security in form of bank guarantee.
Maa Vindhyavasini Pvt. Ltd. thru Sujit Kumar Tiwari vs. State of U.P. thru Secretary Institutional Finance & Ors.
(2019) TaxCorp(IDT) 2974 (HC-ALLAHABAD)
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Given the drastic nature of this power, the Parliament has provided that such provisional attachment can only be done consequent to an order of the Commissioner which ensures due application of mind by a senior officer to the facts of the case.
Bhattad Industries Pvt. Ltd. vs. Union of India
(2019) TaxCorp(IDT) 2973 (HC-BOMBAY)
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Writ challenging Explanation (a) to Rule 89 (5) of Bihar GST Rules, 2017 which denies refund of unutilized ITC in respect of tax paid on input services in case of inverted duty structure is being heard.
AFCONS-SIBMOST Joint Venture vs. The Union of India and Other.
(2019) TaxCorp(IDT) 2972 (HC-PATNA)
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There is no inconsistency between the provisions of section 78 of the State GST Savings Act and the Constitution as amended.
Magma Fincorp Limited vs. State of Maharashtra
(2019) TaxCorp(IDT) 2971 (HC-BOMBAY)
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Revenue is directed to allow petitioners to make a fresh application for GST TRAN-I.
Shunty Bunty Automobiles Pvt. Ltd. vs. Union of India and ors.
(2019) TaxCorp(IDT) 2970 (HC-ALLAHABAD)
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Petitioner was unable to take credit of duties for the period prior to July 01, 2017 which is reflected in the declaration filed in Tran-1 form but not shown in the electronic credit ledger account.
IndusInd Media Communications Ltd. and 1 Other(s) vs. Union of India and Ors.
(2019) TaxCorp(IDT) 2969 (HC-GUJARAT)
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Directs Revenue to file affidavit in response to assessee's grievance in respect of formulation of a mechanism under which the assessee could claim refund of excess duty paid as per section 54 of CGST Act, 2017.
Bharti Airtel Ltd. vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2968 (HC-DELHI)
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Disposes the writ with directions to the Revenue to permit filing of TRAN-01 electronically or accept TRAN-01 manually.
Uninav Developers Pvt. Ltd vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2967 (HC-DELHI)
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Issues notice in writ petition challenging Rule 89 (5) of the Central Goods and Services Tax (CGST) Rules, 2017, to the extent it denies refund of unutilized ITC in respect of tax paid on input services in case of inverted duty structure with retrospective effect.
The Quarry Owners Association vs. Union of India
(2019) TaxCorp(IDT) 2966 (HC-GUJARAT)
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service of installation is possible only when the goods (submersible pump sets) are supplied and hence pre-dominant/principal supply is that of submersible pump sets, hence, applicable GST rate would be rate applicable thereon (i.e. submersible pump sets).
In the matter of United Engineering Works
(2019) TaxCorp(IDT) 2965 (AAR)
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Value to be adopted shall be transaction value as per Section 15(1) of CGST Act.
In the matter of Durga Projects & Infrastructure Private Limited
(2019) TaxCorp(IDT) 2964 (AAR)
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Activity of supply of construction service provided by the applicant to the land owner is supply in the form of ‘barter’ and the consideration is in the form of ‘development rights’, accordingly activity is a ‘supply’ in the course or furtherance of business falling u/s 7 of CGST Act, 2017
In the matter of Durga Projects & Infrastructure Private Limited
(2019) TaxCorp(IDT) 2963 (AAR)
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There is no contractual obligation cast upon the applicant to use their own tools/ moulds and the same has been provided by the OEM on FOC and returnable basis.
In the matter of Toolcomp Systems Private Limited
(2019) TaxCorp(IDT) 2962 (AAR)
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The provisions of section 54(3(ii), which empowers the Revenue to frame the rules, does not empower the Central Government to frame rule providing for lapsing of the input tax credit.
Shabnam Petrofils Pvt. Ltd. vs. Union of India and 1 other
(2019) TaxCorp(IDT) 2950 (HC-GUJARAT)
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Food supplied at events which are occasional in nature like the social get- togethers arranged at the Club premises will unambiguously fall under serial no. 7(v).
In the matter of The Bengal Rowing Club
(2019) TaxCorp(IDT) 2949 (AAR)
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The applicant is required to collect/deposit GST under Section 9(1) of the CGST Act, 2017 on the amount received by them from the clients on the value of hotel accommodation service, while acting as an agent.
In the matter of TUI India Private Limited
(2019) TaxCorp(IDT) 2945 (AAR)
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