-
The taxing authorities cannot stop any assessee from claiming his statutory right, as provided under this Act in the garb of technicality.
Yash Kothari Public Charitable Trust vs. State of U.P.
(2023) TaxCorp(IDT) 7192 (HC-DELHI)
-
The fact that the petitioner was denied the benefit at the material time, cannot be read to mean that the petitioner was not availing the same.
SPECIAL CABLES PVT. LTD. Vs CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS.
(2023) TaxCorp(IDT) 7191 (HC-DELHI)
-
All types of Jaggery, pre-packaged and labeled are covered under Chapter Heading 1701 or 1702 of Entry 91A as per Notification No. 01/2017 as amended by Notification No. 6/2022 dated July 13, 2022, and taxable at 5%.
In the matter of Prakash and Company
(2023) TaxCorp(IDT) 7187 (AAR)
-
Since the Applicant is involved in the supply of both taxable and exempted supplies, it has to avail ITC proportionately in terms of Section 16 and 17 of CGST Act r/w Rule 142 of CGST Rules, wherein the procedure to be followed is clearly mentioned.
In the matter of Meat Mart Unit
(2023) TaxCorp(IDT) 7186 (AAR)
-
Product Potato Starch which is by-product of Potato and generate during the course of manufacture of Chips, Potato Sticks and Aloo Sev, merits classification under CTH 11081300 of Customs Tariff Act, 1975 and attracts 12% GST.
In the matter of Prajapati Keval Dineshbhai
(2023) TaxCorp(IDT) 7185 (AAR)
-
If at the end of the investigation nothing is found, without any further requirement of the petitioner moving any authority, the same shall be remitted to the petitioner in his account through RTGS with interest.
Mobile Shopee vs. UOI
(2023) TaxCorp(IDT) 7180 (HC-GUJARAT)
-
If SCN suffers from the vice of lack of jurisdiction, and it is an order by itself and is pre-meditated, the Courts are entitled to interfere with the said order.
Joyous Blocks & Panels Pvt Ltd vs. Assistant Commissioner
(2023) TaxCorp(IDT) 7179 (HC-CALCUTTA)
-
Supply of vouchers do not fall under the category of goods and services and are exempted from levy of tax.
Premier Sales Promotion Pvt Ltd vs UOI & ors
(2023) TaxCorp(IDT) 7175 (HC-KARNATAKA)
-
Rule 117 is a subordinate legislation and restricts the scope of Section 140(1) by permitting only, migration of input tax credit as against credit of value added tax and entry tax stipulated under Section 140(1).
Subhash Singh Choudhary vs State of Jharkhand
(2023) TaxCorp(IDT) 7174 (HC-JHARKHAND)
-
By applying the principles of restitution and by way of compensation for the loss caused on account of illegal and wrongful deprivation of the aforesaid amount by the respondents, the petitioner would be entitled to interest.
LM Wind Power Blades (India) Pvt Ltd. Vs UOI & ors
(2023) TaxCorp(IDT) 7161 (HC-KARNATAKA)
-
GST@18% on reverse charge basis is leviable on forest permit fee payable to Forest Department on movement of mined coal through forest area, as per Rule (3) of Forest Produce Transit Rules.
In the matter of Singareni Colleries Company Ltd.
(2023) TaxCorp(IDT) 7160 (AAR)
-
Applicant is directed to deposit Rs. 70 lakhs under protest or admission of the disputed amount, which would be adjusted in accordance with law.
Subhash Chouhan vs. UOI & Anr.
(2023) TaxCorp(IDT) 7159 (HC-CHHATTISGARH)
-
Supply of assistance in design and development of patterns used for manufacture to a customer is a supply of goods and not supply of intermediary service.
In the matter of Precision Camshafts Ltd.
(2023) TaxCorp(IDT) 7158 (AAR)
-
If the applicant deposits Rs.70 lakhs under protest or admission of the disputed amount, which would be adjusted in accordance with the law, the applicant can be enlarged on bail.
Subhash Chouhan vs. UOI & Anr.
(2023) TaxCorp(IDT) 7157 (SC)
-
Period of limitation to question the decision of the authority was long over by the time the entire aspect had come to the knowledge of assessee and it was simply not feasible to prefer the appeal against the original order.
Times Projects Vs. State Tax Inspector, Ghatak 1, Ahmedabad, Division 1
(2023) TaxCorp(IDT) 7154 (HC-GUJARAT)
-
A lenient view is required to be taken, particularly since the tax periods involved relate to the very first year of the GST regime and authorities must avoid a blinkered view while assessing the tax liability of a dealer under the Act.
Orient Traders vs The Deputy Commissioner of Commercial Taxes
(2023) TaxCorp(IDT) 7153 (HC-KARNATAKA)
-
The activity of the Applicant in tanning the raw hide belonging to Principal and converting them to finished leather falling under Chapter 41 in First Schedule to the Customs Tariff Act, 1975 qualifies as Job-Work service and is not a composite supply.
In the matter of Zuha Leather Pvt Ltd
(2023) TaxCorp(IDT) 7152 (AAR)
-
JIgarthanda manufactured and sold as pasteurized milk and milk cream qualifies as goods and merits classification under HSN 22029930 taxable at 12%.
In the matter of Madurai Famous Jigarthanda LLP
(2023) TaxCorp(IDT) 7151 (AAR)
-
Transfer of business by way of merger between two parties where the transferee agrees to take over assets as well as liabilities of transferor concern along with employees and their benefits is a supply of service.
In the matter of Jayesh Popat
(2023) TaxCorp(IDT) 7150 (AAR)
-
Refund of accumulated ITC on account of export of goods cannot be denied without granting hearing opportunity, thus quashes order being violative of natural justice principles.
Chandni Crafts vs. Union of India and Anr.
(2023) TaxCorp(IDT) 7149 (HC-RAJASTHAN)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.