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The proper officer under Section 74(2) has to issue a show-cause notice as per Section 74, at least six months prior to the time limit specified in Sub-section 74(10) for issuance of the order.
Dhruv Krishan Maggu vs. Principal Director General, DGGI
(2022) TaxCorp(IDT) 7016 (HC-DELHI)
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The restriction, as contemplated under Rule 86A(1) of the CGST Rules, can be imposed only where the ITC available in the ECR has been fraudulently availed or is ineligible.
Sunny Jain vs UOI & Ors.
(2022) TaxCorp(IDT) 7014 (HC-DELHI)
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Supply of work contracts services undertaken for beautification of a big natural lake and construction of suspension wood bridge on it, for Telangana State Tourism Development Corporation are taxable at 18%.
In the matter of Shree Constructions.
(2022) TaxCorp(IDT) 7013 (AAR)
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Execution of work-contract for construction of warehouses and cold storage godowns for Telangana State Industrial Infrastructure Corporation Limited, a Govt. entity, which are rented out, is taxable @18%.
In the matter of Shree Constructions.
(2022) TaxCorp(IDT) 7012 (AAR)
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Failure to make payment or demonstrate before Revenue will lead to continuance of notice.
Madras Radiators and Pressings Ltd. vs. Assistant Commissioner & Ors.
(2022) TaxCorp(IDT) 7008 (HC-MADRAS)
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This Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, the order is bad in law.
Ghar Ghar Ki Awaz vs State of Bihar & ors
(2022) TaxCorp(IDT) 7007 (HC-PATNA)
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Expiry of e-way bill 41 hrs before the time of interception cannot be the ground for detaining and seizure of goods alongwith the vehicle.
Shree Govind Alloys Pvt Ltd vs State of Gujarat
(2022) TaxCorp(IDT) 7006 (HC-GUJARAT)
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18% GST is applicable on the cost of diesel incurred for running DG Set in the course of providing Diesel Generator rental service.
In the matter of Tara Genset Engineers
(2022) TaxCorp(IDT) 7004 (AAR)
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Value of diesel filled by service recipient will be subjected to GST by adding the free value diesel in the value of GTA service.
In the matter of New Jai Hind Transport Service
(2022) TaxCorp(IDT) 7003 (AAR)
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There are no separate applications for the refund and shipping bills are deemed to be refund applications when the goods are exported with payment of tax.
Aartos International LLP vs Deputy Commissioner (Customs)
(2022) TaxCorp(IDT) 7002 (HC-GUJARAT)
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Circulars are binding on the Department and no officer can take a view contrary to stipulations contained in such circulars.
Manappuram Finance Ltd vs. Assistant Commissioner, Central Tax and Excise
(2022) TaxCorp(IDT) 6998 (HC-KERALA)
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Notices proposing to reopen assessments of dealers, are saved by clauses (i) to (iv) of Section 174(2) of the KGST Act and are within the competence of the Department.
Sheen Golden Jewels (India) Pvt. Ltd. vs. State Tax Officer
(2022) TaxCorp(IDT) 6994 (HC-KERALA)
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Administration of COVID-19 vaccination by Hospitals is a composite supply, wherein the principal supply is the sale of vaccine and the auxiliary supply is the service of administering the vaccine and the total transaction is taxable at 5%.
In the matter of Krishna Institute of Medical Sciences Ltd.
(2022) TaxCorp(IDT) 6993 (AAR)
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Related services in the present case including post-import and after-sale services falls under the purview of supply u/s 7.
In the matter of Coperion Ideal Pvt Ltd.
(2022) TaxCorp(IDT) 6992 (AAR) · Section 97(2)
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Matter requires examination, as the impact of the impugned notice prima facie appears to be on the petitioner.
Ebixcash Mobility Software India Ltd. vs. UOI & Ors.
(2022) TaxCorp(IDT) 6991 (HC-DELHI)
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As The dealer has not produced details as to tonnage of vehicles, so this finding that it is covered by 87049090 is given on the best judgment basis.
In the matter of Tata Motors Ltd
(2022) TaxCorp(IDT) 6989 (AAR)
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ITC shall not be available to Applicant where inputs are consumed in the construction of connector pipeline outside Applicant's licensed premises which are meant and intended to be for provision of taxable output services.
In the matter of Mumbai Aviation Fuel Farm Facility Pvt Ltd
(2022) TaxCorp(IDT) 6988 (AAR)
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Glaze Gels, made of sugar, water, thickening agents, colours and flavours, used in Bakeries is taxable at 18% GST under CH 1704 90 90.
In the matter of Healthy Life Foodtech Pvt Ltd.
(2022) TaxCorp(IDT) 6987 (AAR)
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Appellant, a charitable society, registered under Societies Registration Act, 1860 is not liable to GST on provision of medical education to students and health-care services provided to patients.
In the matter of Kasturba Health Society
(2022) TaxCorp(IDT) 6981 (AAR)
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Sending of inputs by the Appellant to M/s. Praxair India Private Limited and receiving back of industrial gases under the lease agreement do not qualify as Job Work.
In the matter of Indian Oil Corporation Ltd
(2022) TaxCorp(IDT) 6980 (AAR)
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