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AAR - ITC is not admissible on the ambulance purchased during the period prior to amendment to Section 17(5) being a ‘motor vehicle’.
In the matter of Nipha Exports Pvt. Ltd.
(2019) TaxCorp(IDT) 2478 (AAR) · Section 17(5)
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AAR - Bags/Sacks made of Laminated P.P. Non-woven Fabric/B.O.P.P pasted P.P Non-woven Fabric is classifiable under HSN 39232990.
In the matter of Piyush Polytex Industries Pvt. Ltd.
(2019) TaxCorp(IDT) 2477 (AAR)
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AAR - Boarding facility along with lodging, housekeeping, laundry, medical assistance and food offered, a ‘mixed supply’ and not a ‘composite supply’.
In the matter of Sarj Educational Centre.
(2019) TaxCorp(IDT) 2476 (AAR)
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HC - Recovery proceedings stayed subject to 50% deposit & furnishing security.
Shanti Eat Udyog vs. State Of U.P. And 3 Others
(2019) TaxCorp(IDT) 2475 (HC-ALLAHABAD)
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HC - Anticipatory bail granted in case of arrest made for alleged issuance of fake invoices.
Shravan. A. Mehra vs. Superintendent of Central Tax
(2019) TaxCorp(IDT) 2474 (HC-KARNATAKA)
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HC - Alternative remedy available - Disposes writ by relegating to take recourse to the remedy of appeal before the Appellate Authority.
Tanish Steels vs. State of Punjab
(2019) TaxCorp(IDT) 2465 (HC-P&H)
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AAAR - Information and Communication Technology project for Govt. aided schools is not eligible for exemption.
In the matter of IL & FS Education and Technology Services Ltd.
(2019) TaxCorp(IDT) 2464 (AAR)
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HC - Release of goods ordered on deposit of tax & penalty with furnishing security & indemnity bond.
Sunaiba Industries Vs State of UP
(2019) TaxCorp(IDT) 2463 (HC-ALLAHABAD)
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HC - Striking down pre-import condition.
MESSRS MAXIM TUBES COMPANY PVT LTD Vs UNION OF INDIA
(2019) TaxCorp(IDT) 2462 (HC-GUJARAT)
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HC - Denial of credit of TDS against GST in respect of ‘works contract’ - Notice issued.
Afcons Infrastructure Limited vs. the Deputy Commissioner (ST)
(2019) TaxCorp(IDT) 2461 (HC-MADRAS)
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AAAR - (i) Inward supplies on maintenance service, etc. or goods received for furnishing residential colony not eligible for ITC provided the same has been capitalised. (ii) ITC of maintenance of guest house, transit house and trainee hostel is not available as activity not integral to business.
In the matter of National Aluminium Company Ltd. (NALCO)
(2019) TaxCorp(IDT) 2460 (AAR)
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HC - Nodal Officer to facilitate the petitioner in uploading FORM GST TRAN-1 for failure to submit TRAN-1 due to system error.
Edayar Metals vs. Union of India
(2019) TaxCorp(IDT) 2459 (HC-KERALA)
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AAR - Pre-fabricated warehouse being an 'immovable property', no ITC on inward supplies used for construction of the said warehouse.
In the matter of Tewari Warehousing Co Pvt Ltd.
(2019) TaxCorp(IDT) 2456 (AAR)
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HC - Saving clause contained u/s 174 of Kerala State Goods and Services Tax Act, 2017 constitutionally valid.
Sheen Golden Jewels (India) Pvt. Ltd. vs. The State Tax Officer
(2019) TaxCorp(IDT) 2455 (HC-KERALA) · Section 174
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HC - A person filing Form GST TRAN 2 should be allowed to revise same after its initial filing either electronically or manually.
Optival Health Solutions Pvt. Ltd. & Anr. Vs Union of India & Ors.
(2019) TaxCorp(IDT) 2454 (HC-CALCUTTA)
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HC - Release of vehicle detained for generating single e-way bill for multiple invoices ordered upon executing a simple bond.
Stove Kraft Pvt. Limited vs. The Asst. State Tax Officer
(2019) TaxCorp(IDT) 2453 (HC-KERALA)
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AAAR - PP Leno Bags made of woven strips manufactured out of Polypropylene /Linear Low Density Polyethylene is classifiable under Chapter 39 and not under chapter 63.
In the matter of RLJ Woven Sacks Pvt. Ltd.
(2019) TaxCorp(IDT) 2428 (AAR)
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HC - Aaggrieved party cannot be left remediless merely because the State Government has not notified the Appellate Forum.
Scott Edil Pharmacia Ltd. vs. Assistant Commissioner, State Taxes and Excise & Others
(2019) TaxCorp(IDT) 2427 (HC-HP)
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HC - Writ Dismissed - Since no cause of action has emerged in the writ challenging Notification/Circular, HC cannot adjudicate upon.
Global Associates Association of Persons vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2424 (HC-KARNATAKA)
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HC - Allows release of goods detained for non-updation of Part-B of E-Way bill upon payment of one-time tax liability under CGST Act and SGST Act for release of goods.
Preethi Kitchen Appliances Private Ltd. vs. The State Tax Officer
(2019) TaxCorp(IDT) 2423 (HC-MADRAS)
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