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Since ITC ratio to turnover during the pre-GST period was 5.13% as compared to 7.79% during the post-GST period, therefore case of profiteering against Respondent-Developer for not passing additional benefit of ITC to flat buyers in his project is upheld.
Director General of Anti- Profiteering vs. Sattva Developers Pvt. Ltd.
(2019) TaxCorp(IDT) 2811 (NAA)
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Recipient is the one who is liable to pay for services which cannot be equated to person who has paid.
In the matter of Multiples Alternate Asset Management Private Limited
(2019) TaxCorp(IDT) 2810 (AAR)
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HC - When the very arrest of the petitioners is not prohibited prior to the completion of the assessment, any coercive action lesser than arrest, can not also be said to be prohibited.
VS Ferrous Enterprises Pvt. Ltd. & Others vs. UOI
(2019) TaxCorp(IDT) 2808 (HC-AP)
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NAA - In absence of any evidence to prove that Respondent had charged more price in GST era and not passed tax reduction benefit, DGAP is right in stating that allegation of profiteering is not established.
Director General of Anti- Profiteering vs. Bharti Telemedia Pvt. Ltd.
(2019) TaxCorp(IDT) 2807 (NAA)
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As the members of the West Bengal Appellate Authority for Advance Ruling differ on the classification of the service supplied the Advance Ruling is deemed to be not in operation.
In the matter of Vedika Exports Tea Pvt. Ltd.
(2019) TaxCorp(IDT) 2804 (AAR)
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HC - Writ challenging levy of IGST on ocean freight admitted.
Victory Ventures and Others vs. Union of India
(2019) TaxCorp(IDT) 2803 (HC-BOMBAY)
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AAR - Service of resuscitation of river to the lrrigation and Waterways Directorate, Govt of West Bengal, is exempt from the payment of GST.
In the matter of Neo Built Corporation
(2019) TaxCorp(IDT) 2801 (AAR)
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NAA - Since case was related to the pre-GST period, application alleging profiteering dismissed.
Director General of Anti- Profiteering vs. Bestech India Ltd.
(2019) TaxCorp(IDT) 2800 (NAA)
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AAR - Up-gradation of Landing Centre, improving of navigability and related work for West Bengal Fisheries Corporation Ltd. is exempt from GST.
In the matter of Dredging and Desiltation Company Private Limited
(2019) TaxCorp(IDT) 2799 (AAR)
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AAR - Conservancy/solid waste management service to Municipal Corporation is exempt hence TDS provisions not applicable.
In the matter of Maruti Enterprise
(2019) TaxCorp(IDT) 2798 (AAR)
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AAR - No ITC on purchase of motor vehicles for supplying 'rent-a-cab' service to Postal Dept.
In the matter of Reesham Associates
(2019) TaxCorp(IDT) 2797 (AAR)
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Directs Revenue to provisionally entertain GST TRAN-2 and other returns of the petitioner either by way of opening the portal or manually.
Bikaner Digitech vs. Assistant Commissioner of CGST and Ors.
(2019) TaxCorp(IDT) 2796 (HC-RAJASTHAN)
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writ pursuant to unconditional apology tendered by Revenue for disobedience of Court's directions for release of attachment over assessee’s bank accounts is disposed.
Patran Steel Rolling Mill vs. Assistant Commissioner of State Tax
(2019) TaxCorp(IDT) 2795 (HC-GUJARAT)
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Allows petitioner to file manual returns in Form GSTR-3B for the months November, 2017 onwards noting petitioner’s plea that there is no condition for making payment of tax as a pre-condition for filing return of Form GSTR-3B.
Octagon Communications Pvt. Ltd. Vs. Union of India
(2019) TaxCorp(IDT) 2794 (HC-GUJARAT)
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Passing of confiscation order without providing an opportunity to make payment of tax and penalty subsequent to the objections filed to owner/ person-in-charge would not be construed as any mistake, defect or omission to come within the ambit of Section 160 of the CGST Act.
Shree Enterprises vs. The Commercial Tax Officer.
(2019) TaxCorp(IDT) 2788 (HC-KARNATAKA)
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The substantive right to claim credit u/s 140(3) of CGST Act cannot be defeated because of a technical glitch in the system designed and operated by Revenue.
Arora & Co. vs Union of India & Ors.
(2019) TaxCorp(IDT) 2787 (HC-DELHI)
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HC - Dismisses writ - FIR can be lodged under IPC for bogus firms/e- way bills.
Govind Enterprises vs State of UP & Ors.
(2019) TaxCorp(IDT) 2785 (HC-ALLAHABAD)
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There are two Seats of the High Court of Judicature at Allahabad, one at Lucknow and the other at Allahabad, none of which is permanent.
Oudh Bar Asso. High Court vs. UOI
(2019) TaxCorp(IDT) 2782 (HC-ALLAHABAD)
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NAA - Additional ITC benefit of 1.45% of taxable turnover not passed on to all home buyers who booked flats prior to July 1, 2017 but made payments after said date - Profiteering claim against developer upheld.
Director General of Anti- Profiteering vs. Salarpuria Real Estate Pvt. Ltd.
(2019) TaxCorp(IDT) 2778 (NAA)
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Refuses to interfere with Bombay HC order granting pre-arrest bail to Petitioner in respect of arrest ordered u/s 69 of CGST Act, 2017 for circular trading.
Union of India Vs. Sapna Jain And ors.
(2019) TaxCorp(IDT) 2775 (SC)
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