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There was serious delay in effecting the refunds and hence petitioner was entitled to interest.
Akay Flavours and Aromatics Pvt. Ltd. Vs. Central board of Indirect Taxes and Customs
(2020) TaxCorp(IDT) 3582 (HC-KERALA)
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There is no question of looking into Section 129(6) of the Act, more particularly, when this Court has passed a specific order while finding no other ground for the purpose of issuing notice in Form GST-MOV-10.
ABB India Limited vs. Union of India
(2020) TaxCorp(IDT) 3581 (HC-GUJARAT)
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The petitioner should be given reasonable opportunity of being heard before the Respondents pass an order u/s 130.
Devrajbhai Vikrambhai Sambad vs. State of Gujarat
(2020) TaxCorp(IDT) 3580 (HC-GUJARAT)
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Undervaluation of an invoice cannot be a ground for detention of goods under section 129 of the CGST Act when all the necessary documents as required under section 68 of the CGST Act read with rule 138(A) of the rules have been furnished.
Sakul Nazar Mohmd vs. State of Gujarat
(2020) TaxCorp(IDT) 3579 (HC-GUJARAT)
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Section 50 which was specifically intended to apply to a state of deprival cannot apply in a situation where the State was possessed of sufficient funds to the credit of the assessee. The proper application of Section 50 was one where interest was levied on a belated cash payment but not on ITC available all the while with the Department to the credit of the assessee.
Refex Industries Limited vs. The Assistant Commissioner of CGST & Central Excise
(2020) TaxCorp(IDT) 3576 (HC-MADRAS) · Section 50
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Review power can be invoked only when there was any error apparent on the face of record and it was not a substitute for appeal.
Mangal Commercial Pvt. Ltd. & Ors. vs. Union of India & Ors
(2020) TaxCorp(IDT) 3575 (HC-CHHATTISGARH)
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Though the liability of interest under section 50 is automatic, quantification of such liability shall have to be made by doing the arithmetic exercise, after considering the objections of the assesse.
The Assistant Commissioner of CGST & Central Excise and Anr. vs. Daejung Moparts Pvt. Ltd.
(2020) TaxCorp(IDT) 3571 (HC-MADRAS)
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The applicant is receiver of supply by way of provision for Citizen Facilitation Centres (CFC) and said question raised by applicant do not pertain to supply of goods/services/both undertaken by them.
In the matter of Municipal Corporation of Greater Mumbai
(2020) TaxCorp(IDT) 3567 (AAR)
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The applicant, a manufacturer of laboratory medical equipment, cannot sell its goods to the distributor at a concessional rate of 5%.
In the matter of Equitron Medica Private Limited
(2020) TaxCorp(IDT) 3566 (AAR)
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Manufacture, supply, installation and commissioning of lifts/ elevators is in the nature of works contract activity which results in creation of an immovable property, therefore, applicant is not entitled to ITC of GST paid on replacement of existing lift/elevator.
In the matter of Las Palmas Co-Operative Housing Society Limited
(2020) TaxCorp(IDT) 3565 (AAR)
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This is on the basis of Mr. Tushar Mehta, learned Solicitor General’s statement to this Court that only Rs. 200/- per day is being charged for the filing of late returns, which subject to the outcome of the writ petition will be refunded.
UNION OF INDIA Vs TAX BAR ASSOCIATION & ORS.
(2020) TaxCorp(IDT) 3562 (SC)
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Since there is no sale of goods by the applicant, ruling whether such supply be considered as export sale under GST Act does not arise.
In the matter of Wise Design Communications Pvt Ltd.
(2020) TaxCorp(IDT) 3561 (AAR)
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Only goods classifiable under Chapter 86 attract 5% GST rate with no refund of unutilised ITC, whereas goods under any other chapter would attract general applicable GST rates even though such goods are supplied to railways.
In the matter of Rishab Industries
(2020) TaxCorp(IDT) 3560 (AAR)
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Vide Notification No. 5/2019-Central Tax (Rate), services by way of transfer of development rights/Additional FSI by any person to promoter were made taxable under reverse charge mechanism.
In the matter of Vilas Chandanmal Gandhi
(2020) TaxCorp(IDT) 3559 (AAR)
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Restaurant is a part and parcel of JW Mariott Hotel/Hotel premises and cannot be treated as independent of JW Marriot and conditions of lower GST rate of 5% are not fulfilled by the applicant.
In the matter of Kutting Fusion Hospitality LLP
(2020) TaxCorp(IDT) 3558 (AAR)
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The three bank accounts and residential house cannot be said to be in any sort of attachment and this fact should be brought to the notice of the three banks.
Rituka Impex vs. State of Gujarat
(2020) TaxCorp(IDT) 3557 (HC-GUJARAT)
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The petitioner had done everything in its capacity to ensure that the details of new branch were updated in the official site, however the same showed as processing.
M R Traders vs. Assistant State Tax Officer
(2020) TaxCorp(IDT) 3556 (HC-KERALA)
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The petitioner was a practicing Chartered Accountant and a lady of 27 years facing incarceration for last more than one month and considering Special Public Prosecutor’s submission that the investigation will take considerable time to conclude. The bail applications deserve to be accepted.
Paridhi Jain vs. State
(2020) TaxCorp(IDT) 3555 (HC-RAJASTHAN)
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There was no opportunity granted to the petitioner to rebut the inferences drawn by the authorities while detaining the goods, through a hearing afforded to the petitioner before passing the order.
Pact Machines Pvt. Ltd. vs. The Asst. State Tax Officer (Intelligence) & 2 Ors.
(2020) TaxCorp(IDT) 3554 (HC-KERALA)
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Petitioner has voluntarily reversed an amount from his electronic ledger to set right the alleged illegal and fraudulent ITC of Rs. 8.57 crores (approx.) for which this F.I.R. has been lodged.
Mahaveer Prasad vs. The State of Jharkhand and Shri. Prem Arsen Kujur
(2020) TaxCorp(IDT) 3553 (HC-JHARKHAND)
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