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When no detailed adjudication order, as required under Section 73 (9) of JGST Act, 2017, has been passed or issued to the Petitioner, the Petitioner is not liable to pay any tax, interest or penalty only on the basis of the said Form DRC-07.
Shree Ram Agrotech vs State of Jharkhand
(2023) TaxCorp(IDT) 7670 (HC-JHARKHAND)
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Relevancy of turnover pertaining to sale of ‘Duty credit scrips’ does not arise in the computation of refund of ITC availed in respect of inputs received under the said notifications for export of goods and ITC availed in respect of other inputs or input services to the extent used in making such export of goods by a person who has availed the benefit of notifications mentioned in Rule 89(4B) of CGST Rules.
In the matter of Kaveri Exports
(2023) TaxCorp(IDT) 7669 (AAR)
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It is the duty of the officer to inform the taxpayers regarding the provisions of voluntary tax payment through DRC-03.
Samyak Metals Pvt. Ltd. vs. UOI & Ors.
(2023) TaxCorp(IDT) 7663 (HC-P&H)
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Assessee’s GST registration was cancelled and appeal against the same was also rejected in pursuance of SCN which didn’t specify any reason for proposing such cancellation and merely mentioned the reason as ‘others’, thus the impugned SCN is vague and fails to satisfy the necessary requirement of a valid SCN.
Panna Impex vs. Commissioner of CGST and Ors.
(2023) TaxCorp(IDT) 7662 (HC-DELHI)
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Would not be impeded to operate the bank accounts, on account of the impugned order and the concerned banks shall not obstruct operation of the bank accounts on account of the provisional attachment.
Balaji Enterprises Vs Pr Addl Director General, DGGSTI
(2023) TaxCorp(IDT) 7661 (HC-DELHI)
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Movement of goods from Karnataka to Tamil Nadu as per the instruction received from Maharashtra will be treated as supply of lease rental services by CIPL Maharashtra to CIPL Tamil Nadu.
In the matter of CHEP India Pvt. Ltd
(2023) TaxCorp(IDT) 7660 (AAR)
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A show Cause Notice must set out the reasons for proposing an adverse action in order for the noticee to respond to the same
APJ Investments Pvt. Ltd. vs. Assistant Commissioner of CGST
(2023) TaxCorp(IDT) 7659 (HC-DELHI)
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It was for assessee to have responded to the notices and furnish the break-up of the ITC claimed under GSTR 3B as sought by the officer and attempted to reconcile its claim of ITC in the GSTR 3B return with the ITC reflected in GSTR 2A and GSTR 9.
Seoyon E-Hwa Summit Automotive India Pvt. Ltd. vs. The Deputy Commissioner
(2023) TaxCorp(IDT) 7654 (HC-MADRAS)
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In the absence of information given, the entry of demo car into the State of Madhya Pradesh renders it exigible to GST.
Kia Motors India Pvt Ltd vs State of Madhya Pradesh & ors
(2023) TaxCorp(IDT) 7653 (HC-MP)
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Without proper verification, it cannot be said that there was any failure on the part of the Assessee in compliance of any obligation required under the statute before entering into the transactions in question.
Gargo Traders vs. The Joint Commissioner, Commercial Taxes (State Tax) & Ors
(2023) TaxCorp(IDT) 7651 (HC-CALCUTTA)
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In the absence of any material or patent illegality such satisfaction cannot be disturbed or substituted for the sake of substitution and we have satisfied ourselves that background of fact is such where the process cannot be intercepted when it has already commenced.
Royal Corporation vs. State of Gujarat
(2023) TaxCorp(IDT) 7650 (HC-GUJARAT)
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Only tobacco which is cured at farm level before supply to market would fall under classification of unmanufactured tobacco and perfuming that Applicant claims is by mixing scent doesn’t get covered under it as only natural fermentation is covered thus, not classifiable under Heading 24012090.
In the matter of Pandey Traders
(2023) TaxCorp(IDT) 7648 (AAR)
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The applicant is entitled for exemption if the specified services are provided to SUDA under sub-contract with main contractor.
Consultancy services rendered by sub-contractor for Urban Development Agency and PMAY are ‘pure services’
(2023) TaxCorp(IDT) 7647 (AAR)
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Supply of medicines and allied items provided by the hospital through pharmacy to the in-patients is part of composite supply of health care treatment and not separately taxable.
In the matter of Innovations Mediresearch Pvt Ltd.
(2023) TaxCorp(IDT) 7640 (AAR)
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While supply of medicines during healthcare service may be a part of composite supply, but in this case of SUD, there is no supporting documents to establish that medicine form part of counselling services provided by physiatrist and therefore, the supply of medicines provided to outdoor patient by applicant are not composite supply.
In the matter of Sanjeevani Psychiatric Clinic
(2023) TaxCorp(IDT) 7639 (AAR)
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Assessee appears to be under mistaken belief that, they are outside the purview of authority of respondents and hence exempted from any investigation or inspection.
RHC Global Exports Pvt. Ltd. Vs. UOI
(2023) TaxCorp(IDT) 7632 (HC-GUJARAT)
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We are pained by the delay of almost five years on account of the intransigence of the Union Territory due to which, the Budgetary Support could not be made available to the Petitioner.
Greenland Cements Private Limited vs. Union of India & Ors.
(2023) TaxCorp(IDT) 7628 (HC-JHARKHAND)
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The provisions of Section 13(8)(b) and Section 8(2) of the IGST Act is legal, valid and constitutional.
Dharmendra M. Jani vs UOI & ors
(2023) TaxCorp(IDT) 7623 (HC-BOMBAY)
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The issue of applicability of explanation was not urged by the department when the appeal was heard and therefore, on such new ground the review application cannot be maintained.
The Commissioner of CGST & CX vs Bisweswar Midhya & Ors.
(2023) TaxCorp(IDT) 7622 (HC-CALCUTTA) · Section 75(12)
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The petitioner shall also be at liberty to approach the Assistant Commissioner of State Taxes with his grievance, who shall also look into the matter and pass appropriate orders in accordance with law.
M.N. Walnut Company vs. Govt. of India & Ors.
(2023) TaxCorp(IDT) 7621 (HC-JHARKHAND)
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