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Issues notice to Revenue and restricts coercive action against petitioner towards recovery of interest on total tax liability without adjusting ITC.
Landmark Lifestyle vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2774 (HC-DELHI)
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AAAR - Works contract service provided to Inland Waterways Authority of India taxable at 12%.
In the matter of ITD Cementation India Ltd.
(2019) TaxCorp(IDT) 2773 (AAR)
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AAAR - PP bags manufactured from non- woven fabric(5603) classifiable under HSN 6305.
In the matter of US Polytech
(2019) TaxCorp(IDT) 2772 (AAR)
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HC - Commissioner to explain on what basis RAC was constituted and re- constituted and how it can possibly supplant the officer concerned who is statutorily empowered to pass orders of refund. Provisional refund in terms of section 91 will be paid on or before the next date of hearing.
GSI Products v. Union of India
(2019) TaxCorp(IDT) 2771 (HC-DELHI)
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Dismisses assessee’s SLP against Telangana HC order denying bail in case of arrest ordered u/s 69 (1) of CGST Act, 2017 for fraudulent ITC claim on bogus trading.
P.V. Ramana Reddy vs. UOI
(2019) TaxCorp(IDT) 2770 (SC)
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HC - Supply of goods either to or from Duty-Free Shops (DFS) located at arrival or departure terminal of international airport, not liable to GST.
Atin Krishna vs. U.O.I. Thru Secy. Ministry Of Finance And Ors.
(2019) TaxCorp(IDT) 2769 (HC-ALLAHABAD)
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NAA - Benefit of additional ITC was not passed on to home buyers on sale of ready-to-move villa - Profiteering upheld.
Director General of Anti- Profiteering vs. Eldeco Infrastructure and Properties Ltd.
(2019) TaxCorp(IDT) 2768 (NAA)
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NAA - Reduced 8% GST as notified vide Notification No. 1/2018-Central Tax (Rate) was duly charged in respect of housing projects constructed and developed under Affordable Housing Scheme - No profiteering.
Hemant Kaur Bakshi vs Conscient infrastructure Pvt ltd.
(2019) TaxCorp(IDT) 2764 (NAA)
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NAA -No finding as to availment of any additional benefit of ITC post GST against supplier of construction service w.r.t. apartment.
Director General of Anti- Profiteering vs. Shrivision Homes Pvt. Ltd.
(2019) TaxCorp(IDT) 2763 (NAA)
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HC - Interim relief granted where tax and penalty stood deposited.
Balkrishna Steel Traders vs. State of Gujarat
(2019) TaxCorp(IDT) 2762 (HC-GUJARAT)
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Directs the petitioner to prefer a representation before GST Council, New Delhi as also before the Nodal Officer of State for extending the time limit for submitting Form GST TRANS-1 electronically for availing Input Tax Credit (ITC).
Megotia Construction Private Limited vs. Goods and Service Tax Council & Ors.
(2019) TaxCorp(IDT) 2761 (HC-JHARKHAND)
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Issues notice to Revenue in writ challenging order of Authority of Advance Ruling (AAR) in the matter pertaining to classification of ‘papad’
Sonal Products vs. State of Gujarat
(2019) TaxCorp(IDT) 2760 (HC-GUJARAT)
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The only way the petitioner can make use of this credit, even according to the Revenue, is by claiming refund. It makes no difference whether the petitioner seeks refund or seeks adjustment of their liability under the GST regime.
Magma Fincorp Limited vs. State of Telangana
(2019) TaxCorp(IDT) 2753 (HC-AP)
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Observations made would not come in way of Petitioner in the regular proceedings either regarding assessment or adjudication of the penalty.
Mkc Traders and Another vs. State of U.P. and Others
(2019) TaxCorp(IDT) 2752 (HC-ALLAHABAD)
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Directs authorities to consider Petitioner’s plea to extend the time limit to file TRAN-1. The petitioner could not file form TRAN 1 within stipulated period due to technical difficulties.
Hindon Filters Pvt. Ltd. vs. Union of India and Others
(2019) TaxCorp(IDT) 2751 (HC-ALLAHABAD)
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The electronic system of GST portal was not responding as a result of which the Petitioner is likely to suffer loss of credit that is entitled to by passage of time.
Kher Diesels vs. Union of India and Others
(2019) TaxCorp(IDT) 2750 (HC-ALLAHABAD)
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The writ is disposed and the petitioner is permitted to file a refund application manually as per Rule 97 A.
P C Universal Pvt. Ltd. vs GST Council and Ors.
(2019) TaxCorp(IDT) 2749 (HC-DELHI)
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Appeal against dismissal of writ petition by Single Judge challenging order of pre-assessment on the ground that same was issued beyond period of limitation stipulated u/s 19 of 101st amendment to the Constitution as well as barred under provisions of KVAT Act, 2003 is allowed.
Sangeetha Jewellery vs. The State Tax Officer
(2019) TaxCorp(IDT) 2748 (HC-KERALA)
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If the assessee is required to pay GST on the rental income arising out of the investment on which he has paid GST, it is required to have the input credit on GST, which is required to pay under Section 17(5)(d) of the CGST Act.
Safari Retreats Pvt. Ltd. vs. Chief Commissioner of CGST
(2019) TaxCorp(IDT) 2747 (HC-ORISSA) · Section 17(5)
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As per Section Note (B)(1) and (2) to Section XI of the Custom Tariff 'Textile and Textile articles' covering Chapter 50 to 63, braided textile yarn are not included in Chapter 50 to 55, but in Chapter Heading 5607, if they are tightly plaited.
In the matter of Malli Ramalingam Mothilal
(2019) TaxCorp(IDT) 2746 (AAR)
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