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On a conjoint reading of clause (c) & (e) of Section 45-I of RBI Act, the Applicant qualifies to be a financial institution.
In the matter of M/s The Knanaya Multi-Purpose Co-operative Credit Society
(2020) TaxCorp(IDT) 4095 (AAR)
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AAR - Construction of low- cost housing units in Kerala is a works-contract under SI no. 3(v) of Notification no. 11/2017-CT and is liable to GST at the rate of 12%.
In the matter of Habitat Technology Group
(2020) TaxCorp(IDT) 4094 (AAR)
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Penalty u/s 171 (3A) cannot be applicable as no penalty provisions were existent during the period in which profiteering was committed.
DGAP vs. M/s Edelco Infrastructures & Properties Ltd.
(2020) TaxCorp(IDT) 4093 (NAA)
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Services rendered under both contracts is a composite supply of works contract falling within the definition of works contract u/s 2(119) of CGST Act 2017.
In the matter of Ray Construction
(2020) TaxCorp(IDT) 4092 (AAR)
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Reason to believe, at the risk of repetition, to be entered into by the officer not below the rank of Joint Commissioner, is that goods liable to confiscation or material relevant to any proceedings under the Act is secreted in a place.
Suresh Kumar P.P & Aboobacker Sidhique (Kerala Communications Cable Ltd.) vs. DGGI
(2020) TaxCorp(IDT) 4090 (HC-KERALA)
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Petitioner’s representation, if already submitted, shall be forwarded to the establishment of the GST Council for appropriate consideration in accordance with law.
Haryana Ayurvedic Drugs Manufacturers Association (HADMA) vs. Central Goods & Service Tax & Ors.
(2020) TaxCorp(IDT) 4089 (HC-P&H)
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Unless the decision can be shown to be manifestly unreasonable or arbitrary, this Court will be extremely slow in interfering with the policy decision of the Government.
Gaurav Yadav & Anr. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4086 (HC-DELHI)
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It is imperative for the petitioner to make out a case of gross illegality, irregularity and without jurisdiction or against the principles of natural justice.
Abdul Saleem vs. State Tax Officer
(2020) TaxCorp(IDT) 4084 (HC-KERALA)
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If the statutorily prescribed form itself does not contain a field for entering the details of the tax payable in the e-way bill, then the non-mentioning of the tax amount cannot be seen as an act in contravention of the rules.
M.S. Steel and Pipes vs. Assistant State Tax Officer
(2020) TaxCorp(IDT) 4083 (HC-KERALA)
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Any default in payment of even a single instalment shall lead to losing of this benefit of payment in instalments & it will be open to the Revenue to proceed with recovery proceedings for realisation of unpaid tax.
Pazhayidom Food Ventures (P) Ltd vs. Superintendent Commercial Taxes
(2020) TaxCorp(IDT) 4082 (HC-KERALA)
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Till decision is taken on petitioner’s representation the impugned cancellation order dated 13.03.2020 shall be kept in abeyance. However, the GST registration of the petitioner shall be restored once the nationwide lockdown is over.
Shreya Life Sciences Private Limited vs. Superintendent AE-1 CGST Commissionerate
(2020) TaxCorp(IDT) 4081 (HC-UTTARAKHAND)
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The order does entail civil and pecuniary consequences, causing prejudice to the petitioner. On all fours, principles of natural justice stand violated.
Shiv Kishor Construction Private Limited vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4080 (HC-PATNA)
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Puducherry GST Authority is directed to issue the necessary positive recommendations for migration/transition of credit available in the account of the GSTN, thereafter GSTN is directed to issue necessary intimation to the Petitioner permitting it to access the portal and upload relevant forms.
Guru Shoe Components and Company vs. GST Council
(2020) TaxCorp(IDT) 4079 (HC-MADRAS)
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The issue needs to be considered by the Learned Single Judge. Assessees prayed to withdraw the earlier Writ Petitions without prejudice to their contentions, and such withdrawal is allowed.
C. Prasannakumaran Unnithan vs. GST Council & Ors.
(2020) TaxCorp(IDT) 4078 (HC-KERALA)
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By keeping detention/seizure orders pending whatever order has been passed is contrary to each other, not in consonance with the law & not sustainable in law.
The Secretary to Govt. Department of Finance vs. K.S. Arcanut Stores
(2020) TaxCorp(IDT) 4077 (HC-KARNATAKA)
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Activity of assignment is in the nature of agreeing to transfer one’s leasehold rights which does not amount to further sub-leasing, as the applicant’s rights as per the Deed stands extinguished.
In the matter of Enfield Apparels Ltd.
(2020) TaxCorp(IDT) 4074 (AAR)
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Works contract u/s 2(19) is applicable only for immovable property where the value of goods and services is not distinct, however present agreement of applicant shows the value of goods distinct and separated from value of services, hence, said project undertaken by applicant cannot be works contract.
In the matter of Prasa Infocom & Power Solutions Private Limited
(2020) TaxCorp(IDT) 4071 (AAR)
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Applicant's contract for construction of flood spill channel is aimed at the improvement of immovable property involving supply of various services and goods in the course of its execution, accordingly, it is a works contract as per section 2 (119) of GST Act, where earthwork exceeds more than 75% of the contract value.
In the matter of Reach Dredging Ltd
(2020) TaxCorp(IDT) 4070 (AAR)
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An invoice could be issued either at the time of removal of goods or prior to the delivery of the goods and that the same is in consonance with the statute and hence, there is no cause for doubting any evasion of tax as per section 31 of the CGST Act.
M/s Hero Ecotech Ltd vs. The Assistant Sales Tax Officer
(2020) TaxCorp(IDT) 4068 (HC-KERALA)
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If the Assessee fails to make balance payment within the 6 months stipulated period, it is open to the Revenue to resort to the remedy available under law to recover the said amount.
Shree M. Revathi Printers vs. The Deputy Commissioner Ministry of Finance, Department of Revenue Government of India & Ors.
(2020) TaxCorp(IDT) 4067 (HC-MADRAS)
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