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Designated Committee is directed to accept the declaration filed by the assessee in Form No.SVLDRS-1 as final and issue a modified Form No SVLDRS- 3 giving credit to the sum of Rs.4,15,14,081/- as deposit and collect the remaining sum as tax dues and on payment of the said dues, issue the assessee a Discharge Certificate that the assessee is entitled to under the SVLDR scheme.
Jagdish Advertising vs. Designated Committee, SVLDRS & Ors.
(2020) TaxCorp(IDT) 4154 (HC-KARNATAKA)
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The computation of profiteered amount made by the DGAP was wrong as the gross profit and cost of the Respondent had remained same as untenable.
DGAP vs. Shapoorji Palonji (Relationship Properties Pvt. Ltd.)
(2020) TaxCorp(IDT) 4153 (HC-P&H)
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The petitioner cannot be detained during the trial only on account of the fact that a bail order in the form of a recovery proceedings has been passed against him to pay the outstanding worth almost Rs.2 crores along with interest.
Ranjit Singh vs. State of Haryana
(2020) TaxCorp(IDT) 4152 (HC-P&H)
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A la carte services chosen by the client is based on the requirement of client’s employees and various factors viz. employee title, family make-up, to/from location etc. This proves that the list of services which constitute a part of the relocation management service are not naturally bundled. They are bundled based on the requirement of the client.
In the matter of Cartus India Pvt. Ltd.
(2020) TaxCorp(IDT) 4150 (AAR)
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Recipient of service during warranty period will be the manufacturer Volvo Sweden as it is at their behest that the appellant has undertaken the activity of repair and/or replacement of parts o
In the matter of Volvo Eicher Commercial Vehicles
(2020) TaxCorp(IDT) 4149 (AAR)
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Recovery proceedings for recovery of amounts confirmed against the petitioner, by the assessment orders and demand notices, shall be kept in abeyance for a period of six weeks so as to enable the petitioner to move the appellate authority through statutory appeals in the meanwhile.
K. U. Niyas vs. The Assisstant Commissioner
(2020) TaxCorp(IDT) 4148 (HC-KERALA)
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As per Section 169(c) and (d) the service of any communication to the e-mail address provided by an assessee at the time of registration, as also by making available the communication in the common portal of the department, was to be treated as an effective communication under the statute.
K. U. Niyas vs. The Assisstant Commissioner
(2020) TaxCorp(IDT) 4147 (HC-KERALA)
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After the stage of investigation, the Revenue shall return to the Assessee, all such seized documents as are not relied upon by them for proceeding further against the Assessee.
Rajive and Company vs. The Assistant Commissioner & Ors.
(2020) TaxCorp(IDT) 4146 (HC-KERALA)
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Seizure was done u/s 67(2) under a reasonable belief that the aforesaid were the proceeds of the illicit supply of goods namely Tobacco and Pan Masala and would be useful for further investigation.
Kanishka Matta vs. Union of India and Others
(2020) TaxCorp(IDT) 4143 (HC-MP) · Section 67
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Notice is issued to the Revenue for examining the legality and validity of section 17(5)(d) and the Explanation to Section 17.
Bharti Airtel Limited vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4140 (HC-DELHI) · Section 17
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No provision of penalty for violation of section 171(1) i.e. for not passing of benefit of tax reduction or ITC has been prescribed u/s 122(1)(i), therefore penalty under the said section cannot be imposed.
DGAP vs. Puri Constructions Pvt. Ltd.
(2020) TaxCorp(IDT) 4135 (NAA)
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Penalty u/s 171(3A) shouldn’t be imposed as the provision has been inserted w.e.f. 01.01.2020 while the period for violation was June, 2017- July, 2018, and it cannot have retrospective operation, therefore, withdraws penalty provisions.
DGAP vs. Horizon Projects Pvt. Ltd.
(2020) TaxCorp(IDT) 4134 (NAA)
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GST registration of Respondent was cancelled and therefore, it had not filed GSTR-3B Returns from September, 2018 onwards and GSTR-1 Returns from January, 2019 onwards.
DGAP vs. M/s Aryan Hometec Pvt. Ltd.
(2020) TaxCorp(IDT) 4133 (NAA)
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Penalty could only be imposed when there was mens rea and deliberate attempt to violate the provisions of law and as it had complied with the Authority’s order, the same depicts his bonafide intention therefore, penalty shouldn’t be imposed on it.
DGAP vs. VTWO Ventures
(2020) TaxCorp(IDT) 4132 (NAA)
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Since no penalty provisions u/s 171(3A) were existent during the period of violation i.e. 01.07.2017-31.08.2018, same cannot be imposed on Respondent retrospectively.
DGAP vs. M/s S3 Infrareality Pvt. Ltd.
(2020) TaxCorp(IDT) 4131 (NAA)
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Passing on the benefit of GST is regulated under CGST Act, 2017 and not under Andhra Pradesh Cinemas (Regulation) Act, 1955 and hence no prior approval of the State Govt. is required to pass on the benefit.
DGAP vs. PVR Ltd
(2020) TaxCorp(IDT) 4129 (NAA)
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Mr. V. Lakshmikumaran, learned counsel, shall be the point person/coordinator for the petitioners and Mr. Zoheb Hussain, learned counsel shall represent the respondents and accordingly, they are directed to prepare a convenience compilation.
Pyramid Infratech Pvt. Ltd. & Ots. vs. UOI & Ors .
(2020) TaxCorp(IDT) 4128 (HC-DELHI)
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The contractors/sub- contractors engaged by the applicant to execute work as envisaged in the MOU are eligible to take benefit of reduced rate of 12% GST as per Notification No. 24/2017- IT (R) dated September 12, 2017.
In the matter of Cochin Port Trust
(2020) TaxCorp(IDT) 4124 (AAR)
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Applicant has entered into agreement with Manipal Technologies Ltd. for purpose of printing an supply of security excise labels on job-work basis as per requirement of Dept. of Excise, Govt. of Karnataka.
In the matter of Marketing Communication & Advertising Limited
(2020) TaxCorp(IDT) 4123 (AAR)
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Applicant falls under the definition of Governmental Authority under Para 2 (zf) of Notification No. 12/2017- CTR dated June 28, 2017.
In the matter of Kochi Metro Rail Ltd.
(2020) TaxCorp(IDT) 4122 (AAR)
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