-
The steps for recovery of amounts confirmed against Petitioner by the order under challenge shall be kept in abeyance for a period of three weeks.
Radhakrishna Textiles vs. Superintendent of Central Tax and Central Excise
(2020) TaxCorp(IDT) 4394 (HC-KERALA)
-
Grievance of the Petitioner no longer survives in accordance with the Administrative Instruction dated 18th September, 2020 issued by the Ministry of Finance through the Central Board of Indirect Taxes and Customs.
Pranika Commercial and Estates Pvt. Ltd. vs. UOI &Ors.
(2020) TaxCorp(IDT) 4393 (HC-DELHI)
-
Judicial interference at this threshold stage of investigation has to be exercised with circumspection.
P.V. Rao vs. Senior Intelligence Officer, DGGSTI
(2020) TaxCorp(IDT) 4392 (HC-DELHI)
-
When a particular procedure is prescribed to perform a particular act then all other procedures/modes except the one prescribed are excluded.
Shri Shyam Baba Edible Oils vs. The Chief Commissioner and Anr.
(2020) TaxCorp(IDT) 4391 (HC-MP)
-
Although, section 16 (4) seeks to deny ITC stipulating a time-limit for furnishing annual return, ITC is not taken through return but instead it is taken through the books of accounts immediately on receipt of goods or services in terms of 1st proviso to Section 16(2) of the Act.
Rainbow Infrastructure Pvt. Ltd. & Anr. vs. Assistant Commissioner, SGST
(2020) TaxCorp(IDT) 4389 (HC-CALCUTTA) · Section 16(4)
-
The stipulation that no tax or interest or penalty shall be determined unless the person concerned is given an opportunity of being heard incorporates the seminal principle of fair play which is inherent in the established principle that no person is to be condemned unheard.
Sanchar Telesystems vs. Commercial Tax Officer Vigilance
(2020) TaxCorp(IDT) 4385 (HC-KERALA)
-
The sale of Micafungin Sodium manufactured by Appellant is not covered under serial no. 114 of Entry no. 180 of the Notification no. 01/2017 dated June 28, 2017.
In the matter of BIOCON Ltd.
(2020) TaxCorp(IDT) 4380 (AAR)
-
AAAR - “Service” under CGST Act has been rendered a very wide connotation and “person” under section 2(84) includes both “incorporated and unincorporated clubs”. Provision of any facilities or benefits by a club, association or society to its members against a subscription or any other consideration would be construed as ‘business’ as per section 2 (17) of the CGST Act.
In the matter of Apsara Co-operative Housing Society Ltd.
(2020) TaxCorp(IDT) 4379 (AAR)
-
AAAR - Supply of service ('Maintenance & Repair) by Appellant based outside India qualifies as import of service on which GST is payable under reverse charge mechanism
In the matter of M/s IZ Kartex
(2020) TaxCorp(IDT) 4378 (AAR)
-
SC - SLP Admitted - A sine qua non for exercise of powers (the orders of provisional attachment of the bank accounts of Petitioners under section 83 of the GST Acts ) thereunder is that proceedings should be pending under section 62 or section 63 or section 64 or section 67 or section 73 or section 74 of the GST Acts.
UOI & Anr. vs. Kushal Ltd.
(2020) TaxCorp(IDT) 4377 (SC)
-
The Applicant hasn’t started its operation fully at the time of seeking Advance Ruling and the provisions of ITC under GST law are fully applicable, provided it complies with the provisions contained in them and other rules and notification framed and issued there under.
In the matter of M/s Dream Road Technologies Private Limited
(2020) TaxCorp(IDT) 4375 (AAR)
-
HC - A mere omission to disclose the place of unloading such as the job worker’s address in terms of Rule 46 (o) of the SGST Rules in the e-Way Bill, cannot be a ground to presume that there is an intention to violate the law or to evade tax. Detention of goods & vehicle is arbitrary and violative of Articles 14 and 265 of the Constitution of India.
Sree Ram Steels vs. The Deputy State Tax Officer and 3 others
(2020) TaxCorp(IDT) 4374 (HC-AP)
-
HC - Anticipatory-bail rejected of an accused allegedly involved in tax evasion, in connivance with Excise and Taxation Department Officers.
Som Nath vs. State of Punjab
(2020) TaxCorp(IDT) 4372 (HC-P&H)
-
NAA - Builder benefitted from the additional ITC to the extent of 2.67% of the turnover - Guilty of profiteering.
Ajay Kumar and DGAP vs. Pivotal Infrastructure Pvt. Ltd.
(2020) TaxCorp(IDT) 4369 (NAA)
-
No penalty provisions were existent at the time of violation by the Respondent, penalty prescribed u/s 17(3A) cannot be imposed retrospectively.
DGAP vs. Signature Global Developers Pvt. Ltd.
(2020) TaxCorp(IDT) 4368 (NAA)
-
AAR - Service of "Solid Waste Management-Revamping of Existing Dumped Garbage in Compost Yards by Bio-Mining process" is classifiable under SAC 9994.
In the matter of Zigma Global Environ Solutions Private Limited
(2020) TaxCorp(IDT) 4365 (AAR)
-
The essential character of Betel nut remains the same in the product supplied by the Applicant and therefore the product merits classification under Chapter Head 080280 and not CTH 2106
In the matter of S.A. Safiullah & Company
(2020) TaxCorp(IDT) 4364 (AAR)
-
Revenue’s act of keeping Petitioner in their custody for indefinite period can be construed as informal custody and the law relating to an accused in custody has to be expressly or impliedly applied.
Agarwal Foundries Private Ltd. vs Union Of India
(2020) TaxCorp(IDT) 4362 (HC-AP)
-
When something is not required or provided by the statute, it would be wholly untenable to add or read such a requirement into the statute to the disadvantage of the applicant.
Prathamesh Dream Properties P. Ltd. vs. Commissioner of CGST & Central Excise & Others
(2020) TaxCorp(IDT) 4359 (HC-BOMBAY)
-
Input Tax Credit cannot be disallowed on the ground that the seller has not paid tax to the Government, when the purchaser is able to prove that the seller has collected tax and issued invoices to the purchaser.
Sri. Ranganathar Valves Pvt. Ltd. vs. The Assistant Commissioner
(2020) TaxCorp(IDT) 4358 (HC-MADRAS)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.