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SUBHASH JOSHI & ANOTHER vs. DIRECTOR GENERAL OF GST INTELLIGENCE (DGGI) & ORS.
High Court of Madhya Pradesh, Jul 03, 2020

[1] By this petition, the petitioner has challenged the notice dated 20th June, 2020 whereby the premises of the petitioner has been sealed under the provisions of The...

Legislation Referred To : Article 21 of Constitution of India

IN RE, M/S. SWAYAM
West Bengal Authority for Advance Rulings, Jun 29, 2020

This order is passed in terms of Notification No. 35/2020 - Central Tax dated 03/04/2020, extending up to 30/06/2020 the time limit for completion or compliance of any...

States : West Bengal
Legislation Referred To : Section 12A of Income Tax Act, 1961

IN RE, M/S. IZ-KARTEX
West Bengal Authority for Advance Rulings, Jun 29, 2020

1. Admissibility of the Application 1.1 The applicant is the local branch of a Russian business entity by the same name (hereinafter 'Foreign Company'), which entered into...

States : West Bengal
Legislation Referred To : Sections 95(a), 97(2)(b),(e), 103 & 104(1) of Goods and Services Tax Act, 2017

IN RE, THE LEPROSY MISSION TRUST INDIA
West Bengal Authority for Advance Rulings, Jun 29, 2020

Assessee's services to students, faculty and staff with respect to skill development courses for diesel mechanic, welder and sewing technology are exempt under Entry 66 (a)...

States : West Bengal
Subject : Exemption
In Favour Of : Revenue

IN RE, M/S. MANSI OILS AND GRAINS PVT. LTD.
West Bengal Authority for Advance Rulings, Jun 29, 2020

Sale of assets of assessee by NCLT appointed liquidator is a supply of goods by liquidator, who is required to take registration under section 24 of the Goods and Services...

States : West Bengal
Subject : Taxable Supply of Services
Legislation Referred To : Sections 7, 24 and 29(1)(c) of the Goods and Services Tax Act, 2017
In Favour Of : Assessee

SMT. HONEY MACKER vs. M/S. PIVOTAL INFRASTRUCTURE PVT. LTD.
National Anti-Profiteering Authority, Jun 26, 2020

When Respondent has denied benefit of ITC to buyers of flats being constructed by it in its project in contravention of provisions of Section 171(1) and accordingly,...

Subject : Anti-Profiteering Laws
Legislation Referred To : Sections 171(1) and 171(3A) of the Central Goods and services Tax Act, 2017
In Favour Of : Revenue

SHRI M. SRINIVAS vs. M/S. VIJETHA SUPERMARKETS PVT. LTD.
National Anti-Profiteering Authority, Jun 26, 2020

When assessee is supplying product “Frozen Green Peas” and it is evident from narration of facts that assessee has denied benefit of reduction in tax rate to...

Subject : Anti-Profiteering Laws
Legislation Referred To : Sections 171(1) and 171(3A) of the Central Goods and Services Tax Act, 2017
In Favour Of : Revenue

PHILLIPS INDIA LIMITED vs. UNION OF INDIA & ORS.
High Court of Delhi, Jun 25, 2020

When petitioner through writ petition has challenged order of NAA whereby it has been held that petitioner has contravened provisions of Section 171 of the Central Goods...

Subject : Anti-Profiteering Laws
Legislation Referred To : Section 171 of the Central Goods and Services Tax Act, 2017
In Favour Of : Assessee

SH. PUNEET BANSAL vs. EMAAR MGF LAND LTD.
National Anti-Profiteering Authority, Jun 25, 2020

ORDER 1. The present Report dated 28.10.2019 has been received from the Applicant No. 3 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation...

Legislation Referred To : Constitution (Forty-Second) Amendment Act, 1976

M/S. MAHAVIR ENTERPRISE vs. ASSISTANT COMMISSIONER OF STATE TAX
High Court of Gujarat, Jun 22, 2020

Central Government has power Under section 164 of CGST Act, 2017 to make rules generally to carry out all or any of purposes of Act, therefore Rule 142(1)(a) of Rules, 2017...

Subject : Penalty
Legislation Referred To : Section 122(1) of the Central Goods and Services Tax Act, 2017 and Rule 142(1)(a) of the Central Goods and Services Tax Rules, 2017
In Favour Of : Revenue