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Holder of General Power of Attorney of a commercial property given on rent by a non-resident Indian owner, is liable to be registered under GST.
In the matter of Nagabhushana Narayana
(2023) TaxCorp(IDT) 7444 (AAR)
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Even though Revenue opposes the grant of bail contending that the offences alleged are serious, apparently the police statement of crucial witnesses have been examined.
Bal Mukund Vaishnav vs State of Maharashtra & anr.
(2023) TaxCorp(IDT) 7443 (SC)
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The Ministry of Finance shall depute a senior officer to engage with the Acting President of the ITAT. If the rules are required to be amended, they should be amended to incorporate e-filing requirements.
C.C.E. and S.T. Surat vs. Bilfinder Neo Structo Construction Ltd.
(2023) TaxCorp(IDT) 7441 (SC)
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3102 covers minerals or chemical fertilizers of nitrogenous nature but the instant product does not contain nitrogen or nitrogen compounds and thus, it is not covered under heading 3102.
In the matter of Criyagen Agri & Biotech Pvt Ltd
(2023) TaxCorp(IDT) 7440 (AAR)
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Mattress classified under HSN 940429 and supplied to hostel students of Govt. Schools, educational institutions of Govt of Karnataka under Department of Social Welfare through a third party under tender process under Bill-to Ship to arrangement is liable to IGST at 18%.
In the matter of Hosur Coir Foams Pvt Ltd
(2023) TaxCorp(IDT) 7439 (AAR)
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12% GST is applicable on wooden ice-cream sticks and wooden ice-cream spoons which merits classification under HSN Code 4419 90 90 as tableware made up of wood other than bamboo.
In the matter of Ragu Packaging.
(2023) TaxCorp(IDT) 7438 (AAR)
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The services so procured by the Govt entity is in relation to work entrusted to it and therefore, Appellant is eligible for concessional rate of tax at 12% upto December 31, 2021.
In the matter of SOM VCL (JV)
(2023) TaxCorp(IDT) 7437 (AAR)
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Rendering of service by branch office in one State to head office in another State through employees common to company constitute a supply of service u/s 7 of CGST Act.
In the matter of Profisolutions Pvt. Ltd.
(2023) TaxCorp(IDT) 7431 (AAR)
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The mechanism for Section 13(8)(b) to operate is confined only to the provisions of the IGST Act.
Dharmendra M. Jani vs. UOI
(2023) TaxCorp(IDT) 7425 (HC-BOMBAY) · Sections 13(8)(b), 8(2)
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The appeals filed by the petitioner could not be dismissed on the ground that the petitioner had not submitted certified copies of the impugned orders.
Oaknorth (India) Pvt. Ltd. vs. UOI & Ors.
(2023) TaxCorp(IDT) 7424 (HC-P&H)
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So far as the allegation of non-existence of Petitioner at the registered place is concerned, neither there is any whispering about such allegation in the SCN nor there is any finding in this regard in the impugned order of Commissioner.
Wishery Online Pvt Ltd vs UOI & Ors
(2023) TaxCorp(IDT) 7420 (HC-CALCUTTA)
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GST Authorities are directed to pass a fresh order after hearing the assessee and take into account the ITR returns filed by them.
Viraj Polymers Pvt. Ltd. vs. State of U.P. & 3 Ors.
(2023) TaxCorp(IDT) 7419 (HC-ALLAHABAD)
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Assessee is directed to submit suitable reply and any other document and assist the Revenue authorities in order to complete the assessment as required under law.
Kamrul Nahar vs. The Union of India & ors.
(2023) TaxCorp(IDT) 7418 (HC-Tripura)
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The assessee has set out no explanation, let alone justifiable explanation, for the condonation of even the one month extension statutorily provided and thus the further delay of 6 months over and above the statutory limitation is fatal to its case.
Jony Electricity India Engineering Pvt Ltd vs The Appellate Authority
(2023) TaxCorp(IDT) 7417 (HC-MADRAS)
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Assessee is directed to approach the proper officer with an application for revocation of cancellation of registration after complying with conditions of the Notification.
Vijay Kumar Jain vs. CGST & Ors.
(2023) TaxCorp(IDT) 7416 (HC-JHARKHAND)
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Application filed is not deficient in material particulars, it cannot be treated as non est.
BSNL vs Union of India
(2023) TaxCorp(IDT) 7408 (HC-DELHI)
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Notifications are not ultra vires to Sections 9(5) of the Act of 2017 in view of the statutory recognition in the CGST Act, 2017 that ECO’s are a distinct category, a class of service providers, which are separate and distinct from the individual supplier.
Uber India Systems Pvt. Ltd. & Ors. vs. UOI & Anr.
(2023) TaxCorp(IDT) 7407 (HC-DELHI)
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Revenue is directed to process the Assessee’s claim of refund of integrated tax relating to Market Research Services as claimed along with interest.
Ohmi Industries Asia Pvt. Ltd. vs. Assistant Commissioner
(2023) TaxCorp(IDT) 7404 (HC-DELHI)
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Even if the commodity is packed for retail sale for any buyer who may purchase at a later point, but it is packaged to a specific buyer, therefore first and foremost condition of taxability is not satisfied.
In the matter of Seetharamnjaneya Dal and Fried Gram Mill.
(2023) TaxCorp(IDT) 7403 (AAR)
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ITC on the above is restricted to the extent of the cost borne by the applicant for providing canteen services to its direct employees, but disallowing proportionate credit to the extent embedded in the cost of goods recovered from such employees.
In the matter of Cadila Pharmaceuticals Ltd.
(2023) TaxCorp(IDT) 7402 (AAR)
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