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The Assessee is a partnership firm engaged in trading business and supply of construction material, SCN was issued for cancellation of registration directing it to furnish a reply to the notice within 7 working days, Assessee couldn’t respond within stipulated time hence, the order.
Pragati Enterprises vs. The Commissioner
(2023) TaxCorp(IDT) 7320 (HC-ALLAHABAD)
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Revenue shall be at liberty to initiate the action by giving a detail fresh show-cause notice within two weeks.
Arsh Traders vs. Commercial Tax Officer
(2023) TaxCorp(IDT) 7319 (HC-GUJARAT)
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Refund of ITC cannot be denied to Assessee merely because of suspicion of fake invoicing without any cogent material.
Balaji Exim vs. Commissioner
(2023) TaxCorp(IDT) 7312 (HC-DELHI)
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A single consignment of goods cannot be held to be stored in the godown and to be in transit, simultaneously, at the same time.
Sandeep Kumar Singhal vs. Deputy Commissioner
(2023) TaxCorp(IDT) 7311 (HC-CALCUTTA)
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The integral facts pleaded in support of the cause of action do constitute a cause empowering the high court to decide the dispute and that, at least, a part of the cause of action to move the high court arose within its jurisdiction.
State of Goa vs Summit Online Trade Solutions (p) Ltd & Ors.
(2023) TaxCorp(IDT) 7310 (SC)
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The matter should be re-heard by the Original Authority specifically deciding the application filed by the appellants for restoration of the VAT registration.
Radha Mohan Purshottam Das Agarwal & anr vs Deputy Commissioner of State Tax
(2023) TaxCorp(IDT) 7309 (HC-CALCUTTA)
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This is only about the ITC benefit which in any event has to be given to the Petitioner. On the contrary, if it is not permitted, then the Petitioner will unnecessarily be prejudiced.
Shiva Jyoti Construction vs Chairperson, CBEC & ors.
(2023) TaxCorp(IDT) 7306 (HC-ORISSA)
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Applicant was released on interim-bail upon depositing Rs. 5 crores out of alleged tax evasion of Rs. 14 crores. Applicant deposited entire sum of Rs. 14 crores and an additional sum of Rs. 35 lakhs which was w.r.t another set of proceedings under GST Act.
Khushnud Khan vs State & Anr.
(2023) TaxCorp(IDT) 7305 (HC-DELHI)
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Roof Mounted Air-Conditioning Unit manufactured by the Applicant is classifiable under HSN 8415 as Air Conditioning Machines, comprising a motor driven fan and elements for changing temperature and humidity and such classification of goods shall not alter on account of supply by it to Railways.
In the matter of Ess Kay Engineering Company
(2023) TaxCorp(IDT) 7302 (AAR)
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Activity of building and fabricating of Tipper Body and mounting the same on chassis supplied by the customers and collecting fabrication charges including inputs required for such work, shall result in a supply of service under SAC 9988, attracting GST at 18%.
In the matter of Raj Agro Aids
(2023) TaxCorp(IDT) 7301 (AAR)
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Applicant is not entitled to claim ITC as per Section 16 of the CGST Act, on the purchases made by it from the seller who had discharged its tax liability but the preceding seller had not discharged its liability.
In the matter of Vimal Alloys Pvt Ltd
(2023) TaxCorp(IDT) 7300 (AAR)
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Entry 8607 is general in nature which covers parts of railway locomotives or rolling stock whereas entry 8415 is a very specific entry devoted to classification of Air Conditioning machines.
In the matter of Ess Ess Kay Engineering Company Pvt. Ltd.
(2023) TaxCorp(IDT) 7299 (AAR)
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A show cause notice under Section 74(1) of the CGST Act can be issued only where it appears to the proper officer that the tax has not been paid or short paid or erroneously refunded or where the ITC has been wrongly availed or utilised by reason of fraud, or any wilful-misstatement or suppression of facts to evade tax.
Parity Infotech Solutions Pvt. Ltd vs Government of National Capital Territory of Delhi & Ors.
(2023) TaxCorp(IDT) 7298 (HC-DELHI)
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By resorting to such coercive tactics and prematurely recovering the amount, Revenue has acted wholly without the authority of law and in breach of principles of natural justice.
Blue Cross Laboratories vs. UOI & Ors.
(2023) TaxCorp(IDT) 7294 (HC-BOMBAY)
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As further summons have not been issued and Revenue has issued only letters and the purpose of issuance of summons also stands fructified, no further summons are required to be issued to the Assessee for the purpose for which the earlier summons were issued.
Blue Cross Laboratories Pvt Ltd vs. Union of India
(2023) TaxCorp(IDT) 7289 (HC-BOMBAY)
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Revenue has not secured any order which would, in any manner, stay the operation of appellate orders passed by AA.
Brij Mohan Mangla vs. UOI & Ors.
(2023) TaxCorp(IDT) 7288 (HC-DELHI)
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Supply of readily available ice creams sold over the counter cannot be considered as supply of restaurant service, is akin to supply of ice cream from ice cream parlour, hence would attract GST at 18%.
In the matter of HRPL Restaurants Pvt Ltd
(2023) TaxCorp(IDT) 7278 (AAR)
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When the vouchers intended to be procured by the Appellant is neither goods nor service, the question of ITC eligibility does not arise as primary condition for eligibility to input tax credit is that there should be an inward supply of either goods or services on which tax is charged by the supplier.
In the matter of Myntra Designs Pvt. Ltd.
(2023) TaxCorp(IDT) 7277 (AAR)
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Revenue is directed to refund the amount w.r.t the period of September, 2018 to December, 2019 and January, 2020 to November, 2021 within 8 weeks, while taking a proper undertaking from assessee.
SE Forge Ltd vs UOI
(2023) TaxCorp(IDT) 7274 (HC-GUJARAT)
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Being a show cause notice, that too when the same has been issued on account of non-payment of the GST as per FORM GST DRC-01, this Court cannot entertain this writ petition at this stage.
Liberty Clothing Company Vs UOI & Ors
(2023) TaxCorp(IDT) 7272 (HC-MADRAS)
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