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On the last day of filing TRAN 1 application, the electronic system of Revenue did not respond and accordingly, petitioner was likely to suffer loss of credit. Therefore, allows one month’s time to Revenue to file a counter affidavit.
Sunder Sons Engineers Pvt. Ltd. vs Union of India and 6 others
(2019) TaxCorp(IDT) 2722 (HC-ALLAHABAD)
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Notice is issued to Revenue in writ challenging Circular No. 37/11/2018- GST dated March 15, 2018 dealing with refund of unutilized ITC arising on account of inverted duty structure; Petitioner’s challenge pertains to Para 8 of said Circular which clarifies the expression ‘net ITC’ in the computation formula only for accumulation of GST post July 1, 2017 .
Procter Gamble Home Products Pvt. Ltd. vs. State of Madhya Pradesh
(2019) TaxCorp(IDT) 2719 (HC-MP)
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Appointment of persons to GST Appellate Tribunal by Revenue without prior intimation is restrained, while hearing challenge to Tribunal's constitution under GST law.
Bharatiya Vitta Salahkar Samiti & Anr. Vs. UOI
(2019) TaxCorp(IDT) 2718 (HC-DELHI)
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Since benefit of reduction in rate of tax from 28% to 18% w.e.f. November 15, 2017 have not been passed to recipient. Therefore, distributor of ‘VIP luggage trolley bag/suitcases’ is held guilty of profiteering u/s 171 of CGST Act, 2017.
Kerala State Screening Committee on Anti Profiteering vs. VTWO Ventures
(2019) TaxCorp(IDT) 2717 (NAA)
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The Respondent cannot be allowed to enrich himself at the cost of buyers and keep them waiting till the project was completed and hence he is legally bound to pass on the benefit periodically to them.
Director General of Anti- Profiteering vs. Puri Constructions Pvt. Ltd.
(2019) TaxCorp(IDT) 2716 (NAA)
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Petitioners have made out a prima facie case and that at this stage the balance of convenience is also in their favour for an interim order. Therefore, granted a stay on further proceedings subject to the assessee depositing sum of Rs.20 crores with the Central CWF.
Jubilant Food Works Ltd. & Anr. vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2715 (HC-DELHI)
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HC - The books published and sold by the Petitioner were classifiable under HSN 49.01 as “ Printed books, including Braille books” and not HSN 48.02 and were fully exempt from tax.
Sonka Publication (India) Pvt. Ltd. vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2713 (HC-DELHI)
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HC - Release of goods detained ordered upon furnishing bank guarantee.
Asian Paints vs The Assistant State Tax Officer
(2019) TaxCorp(IDT) 2712 (HC-KERALA)
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HC - Authorities to entertain manual filing of TRAN 1.
Gupta Agencies Vs Union of India and Ors.
(2019) TaxCorp(IDT) 2711 (HC-ALLAHABAD)
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HC - Appellate Authority to dispose appeal against seizure of excavator after hearing the parties as the same has been detained by Revenue contrary to Circular instructions issued by CBIC dated September 14, 2018.
Sri Sai Balaji Diggers Vs State of Karnataka
(2019) TaxCorp(IDT) 2710 (HC-KARNATAKA)
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HC - Revenue to decide upon release of confiscated goods.
Nikunj Steel Vs State of Punjab and Ors.
(2019) TaxCorp(IDT) 2709 (HC-P&H)
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HC - Revenue to rectify the technical difficulties TRAN-1 within two weeks.
Kumar Auto Agency vs The Principal Secretary /Commissioner of Commercial Taxes & Ors.
(2019) TaxCorp(IDT) 2708 (HC-MADRAS)
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AAR - Recipient can claim ITC when consideration is paid through book adjustment.
In the matter of Senco Gold Ltd.
(2019) TaxCorp(IDT) 2707 (AAR)
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NAA - Profiteering upheld against supplier for not passing GST rate reduction benefit.
Kerala State Screening Committee on Anti- Profiteering vs. TTK Prestige Ltd.
(2019) TaxCorp(IDT) 2706 (NAA)
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Petitioner had undertaken to pay the demanded amount of Rs.96.59 lakhs along with applicable interest as per CGST Act before NAA on the basis that here would be no further investigation by NAA into the pricing of all of its products and no further penalty. Therefore, there shall be a stay of further proceedings against the Petitioners pursuant to the impugned order dated 5th March 2019.
Abbott Healthcare Private limited & ANR vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2703 (HC-DELHI)
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When recovery is made subject to determination in an assessment, the argument of the department that punishment for the offence alleged can be imposed even prior to such assessment, is clearly incorrect and amounts to putting the cart before the horse.
Jayachandran Alloys (P) Ltd. vs. The Superintendent of GST and Central Excise & Ors.
(2019) TaxCorp(IDT) 2702 (HC-MADRAS)
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GST Council is directed to review tax structure of Solar Projects in consultation with CBIC and Ministry of Renewable Energy.
Solar Power Developers Association & Ors vs. Union of India and Ors.
(2019) TaxCorp(IDT) 2701 (HC-DELHI)
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AAR - ‘Tata Harrier’ satisfies the description of goods mentioned at Column No. 3 of Entry No. 52B of Notification No.1/2017-Compensation Cess (Rate) attracting 22% Compensation Cess.
In the matter of Tata Motors Limited.
(2019) TaxCorp(IDT) 2699 (AAR)
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AAR - Sr.no 3 (v)(da) of Notification 01/2018 nowhere restricts the benefit of concessional rate of 12% GST for ‘Affordable Housing Scheme’, to a ‘developer’ only.
In the matter of Puranik Construction Pvt. Ltd.
(2019) TaxCorp(IDT) 2698 (AAR)
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AAAR - Providing energy efficient street lighting services taxable as 'works contract'.
In the matter of Super Wealth Financial Enterprises Private Ltd.
(2019) TaxCorp(IDT) 2696 (AAR)
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