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If an allegation or ground is not made at the time of issuance of show cause notice, the authority cannot go beyond the scope of show cause notice to create new ground at the later stage of adjudication.
CJ DARCL Logistics Ltd. vs. UOI & Ors.
(2023) TaxCorp(IDT) 7271 (HC-JHARKHAND)
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In absence of any order which has the effect of staying import of Appellate Authority’s stance of allowing refund on account of IDS to footwear supplier, it is not permissible for Revenue to simply ignore the same on the ground that it proposes to file an appeal.
Saurabh Singal Vs Central Goods And Services Tax, Delhi
(2023) TaxCorp(IDT) 7270 (HC-DELHI)
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Supply by Duty-Free Shops constitutes export/zero-rated supply, therefore eligible for ITC.
Nuance Group (India) Pvt Ltd vs. The Union of India and ors.
(2023) TaxCorp(IDT) 7269 (HC-KARNATAKA)
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Revenue is directed to pass appropriate order after affording a reasonable opportunity of hearing to the assessee while passing fresh order on remand.
Southern Enterprises vs. Appellate Joint Commissioner ST
(2023) TaxCorp(IDT) 7268 (HC-AP)
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Food products manufactured by Applicant are covered under Tariff Heading 2106 and exigible to 18% GST.
In the matter of SATS Food Solutions India Pvt Ltd.
(2023) TaxCorp(IDT) 7267 (AAR)
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Services provided by Applicant in relation to maintenance of various colonies developed by CGHB and not handed over to local authority is not eligible for the benefit of NIL rate of GST.
In the matter of Call Me Services
(2023) TaxCorp(IDT) 7261 (AAR)
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The appeal to the Appellate Tribunal can be filed within three months from the date of the communication of the order or date on which the President or State President, as the case may be, of the Appellate Tribunal enters office, whichever is later.
Rochem India Pvt. Ltd. & Ors. vs. UOI & Ors.
(2023) TaxCorp(IDT) 7260 (HC-BOMBAY)
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CESC is neither Government authority nor a local authority as it fails to satisfy conditions of Para 2(zf) of Notification No. 12/2017-C.T. (R) dated June 28, 2017.
In the matter of Chamundeshwari Electricity Supply Corporation Ltd.
(2023) TaxCorp(IDT) 7259 (AAR)
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Works contract services supplied by Applicant, a leading company in water resource management to BWSSB is service to Governmental Authority under GST with applicable rate 18% for sewage treatment to BWSSB on or after January 01, 2022.
In the matter of Suez India Pvt Ltd
(2023) TaxCorp(IDT) 7258 (AAR)
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If the Applicant sells coir-pith compost in pre-packed and labelled 30 Kg and above quantity bags with unregistered brand name SURYA, the same is eligible to tax at 5% GST.
In the matter of Sri Lakshminarasimha Agro Products
(2023) TaxCorp(IDT) 7255 (AAR)
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BWSSB is answerable to State Government and is empowered by the Act to manage a local fund, thus it qualifies as a local authority.
In the matter of The Indian Hume Pipe Co.
(2023) TaxCorp(IDT) 7254 (AAR)
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Consideration received from prospective buyers whether as advances or as full consideration before completion of development works on land for selling them as plots, are only towards obtaining a transfer of title of the plot of land, hence not taxable.
In the matter of Rabia Khanum
(2023) TaxCorp(IDT) 7253 (AAR)
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Applicant satisfies all the three conditions to be eligible for exemption under sr no. 3A of the Notification No. 12/2017-CT (R).
In the matter of Somnath Flour Mills Pvt Ltd.
(2023) TaxCorp(IDT) 7252 (AAR)
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Applicant undertaking sale of alcoholic liquor for human consumption is required to reverse ITC as per section 17(2) of GST Act r/w Rule 42 of GST Rules.
In the matter of Karnani FNB Specialities LLP
(2023) TaxCorp(IDT) 7251 (AAR)
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Unpalatable apathy to the principle of natural justice would need surely quick rectificational approach on the part of the officers concerned.
Randhawa Construction Co. vs. UOI
(2023) TaxCorp(IDT) 7250 (HC-GUJARAT)
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The time to file appeals/application to the Appellate Tribunal would be counted from the date the President or the State President enters the office.
Gulf Oil Lubricants India Ltd vs. Joint Commissioner of State Tax Appeal & Ors.
(2023) TaxCorp(IDT) 7246 (HC-BOMBAY)
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Composite supply of services by way of milling of wheat into flour to Food & Supplies Department, Govt. of West Bengal for distribution under Public Distribution System is eligible for exemption.
In the matter of Jai Lokenath Flour Mills Pvt Ltd
(2023) TaxCorp(IDT) 7242 (AAR)
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10 gms of gold retained by Applicant on account of wastage which is beyond the permissible limit of wastage in the nature of normal loss, shall form a part of value of supply of job-work services, taxable at 5%.
In the matter of Aabhushan Jewellers Pvt. Ltd.
(2023) TaxCorp(IDT) 7241 (AAR)
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Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind.
In the matter of Shopinshop Franchise Pvt. Ltd.
(2023) TaxCorp(IDT) 7240 (AAR)
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When considering an application for cancellation of composition permission under CGST Act, the proper officer need to reckon the date from which assessee breaches conditions u/s 10.
SKP Pharmachem vs UOI
(2023) TaxCorp(IDT) 7236 (HC-GUJARAT)
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