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A Cooperative Housing Society's outgoing member's contribution, is nothing but advance amount paid to the society for services carried out or to be carried out for the members of the Society and is therefore taxable as per GST laws.
In the matter of Monalisa Co-operative Housing Society Ltd.
(2023) TaxCorp(IDT) 7369 (AAR)
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It doesn’t appear from the order that Appellate Authority had examined the question and also, assessee was not given an opportunity to meet the case.
DL Support Services India Pvt Ltd vs. Additional Commissioner GST
(2023) TaxCorp(IDT) 7368 (HC-DELHI)
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Mere undergoing training with the applicant without endorsement of the licence by a competent authority will not enable a pilot to fly an aircraft or seek employment.
In the matter of CAE Flight Training (India) Pvt Ltd.
(2023) TaxCorp(IDT) 7367 (AAR)
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Supply of goods to Overseas Customers without goods entering the Indian territory is covered under Entry 7 of Schedule III of CGST Act, 2017, since the Applicant is supplying goods from a location outside India to another location outside India.
In the matter of Marubeni India Pvt Ltd
(2023) TaxCorp(IDT) 7366 (AAR)
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Sugarcane can be considered as other parts of plants covered by Ch 20 which is preparation of vegetables, fruits, nuts or other parts of plants and more appropriately by tariff item 20098990.
In the matter of Gobind Sugar Mills Ltd.
(2023) TaxCorp(IDT) 7365 (AAR)
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Sale of one of the independent running business divisions of Applicant along with all the assets and liabilities of independent business division on a going concern basis, in terms of business transfer agreement constitutes supply.
In the matter of PICO2DEMTO Semiconductor Services Pct. Ltd.
(2023) TaxCorp(IDT) 7364 (AAR)
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Assessee has readily accepted that it was remiss in not filing the returns in time however, the claim for accumulated ITC on account of inverted tax structure cannot be withheld on that ground.
Ajay Kumar Jindal vs. Superintendent
(2023) TaxCorp(IDT) 7352 (HC-DELHI)
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Even if it is assumed that assessee has rendered services on behalf of a third party, the same would not make assessee an intermediary since it is the actual supplier of the professional services and has not arranged or facilitated the supply from any third party.
Ernst and Young Ltd vs Additional Commissioner, CGST Appeals -II
(2023) TaxCorp(IDT) 7347 (HC-DELHI)
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Applicant must first cooperate with the investigation which according to the first respondent is only for the purpose of recording his statement and to verify the books of accounts.
Kamlesh Majithia v. Assistant Commissioner of Sale Tax & anr.
(2023) TaxCorp(IDT) 7338 (HC-BOMBAY)
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Security amount deposited under the interim order is released in favour of the petitioner.
Vriddhi Infratech India Pvt. Ltd. vs. Commissioner, Commercial Tax U.P. Lucknow
(2023) TaxCorp(IDT) 7337 (HC-ALLAHABAD)
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Block on assessee’s bank account is to continue only if it is satisfied that the conditions as specified in Section 83 of the CGST Act continue to exist.
Eunike General Trading vs. Commissioner of GST
(2023) TaxCorp(IDT) 7336 (HC-DELHI)
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Neither the show cause notice nor the order of demand clearly sets out the reason for imposing the tax liability as well as penalty.
Ram Prakash Chauhan v. Commissioner of Delhi (Goods and Service Tax) & Anr.
(2023) TaxCorp(IDT) 7334 (HC-DELHI)
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Revenue is directed to receive the same manually and facilitate the uploading of details in web portal within 4 weeks.
YB Constructions Pvt. Ltd. v. UOI & Ors
(2023) TaxCorp(IDT) 7333 (HC-ORISSA)
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In the matter of confiscation of vehicle under section 130 of the KGST Act and section 20 of the IGST Act, there must examination of jurisdictional question regarding the connivance by owner of vehicle with the transporter in tax evasion for imposition of a tax liability.
Jupiter Express Carrier Pvt Ltd vs UOI & ors
(2023) TaxCorp(IDT) 7327 (HC-KARNATAKA)
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Applicant is liable for payment of GST at the rate of 12% in terms of notification No. 201201 9-C.T. (Rate), dated 30-9- 2019.
In the matter of JCP Agro Process P Ltd.
(2023) TaxCorp(IDT) 7326 (AAR)
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Poly Vinyl Chloride floor-mats for use in cars is classifiable under CTH 8708 on which applicable rate of GST would be 28%.
In the matter of Manishaben Vipulbhai Sorathiya
(2023) TaxCorp(IDT) 7325 (AAR)
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Petitioner cannot be compelled to pay tax on the manpower services rendered by it twice.
Skylark Infra Engineering Pvt Ltd vs. Union Of India & Ors
(2023) TaxCorp(IDT) 7324 (HC-RAJASTHAN)
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Service received by registered person by way of renting of residential premises used as guest-house for company employees is taxable under Reverse Charge Mechanism.
In the matter of Indian Metals and Ferro Alloys Ltd.
(2023) TaxCorp(IDT) 7323 (AAR)
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The only interim protection that can be granted for the petitioner is to give protection in respect of the impugned attachment orders for a limited period of two weeks challenging the orders of the Appellate Authority by filing a separate Writ Petition.
Veerapandi Common Effluents Treatment Plant Ltd. vs. Asst. Commissioner of State Taxes
(2023) TaxCorp(IDT) 7322 (HC-MADRAS)
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Principles of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences.
Manoj Kumar Sah v. The State of Bihar
(2023) TaxCorp(IDT) 7321 (HC-PATNA)
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