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The nominal cost recovered from employees for provision of subsidised canteen facilities will be subject to GST.
In the matter of Tube Investments
(2022) TaxCorp(IDT) 6979 (AAR)
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The subsidized deduction made by employer from its 3200 employees working in factory who are availing food from in- house canteen facility would be considered towards supply of canteen services u/s 7 of CGST/KGST Act 2017.
In the matter of Federal Mogul Goetze India Ltd
(2022) TaxCorp(IDT) 6978 (AAR)
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The challenge in the writ petition appears to be the jurisdiction from the authority to initiate such proceedings and it goes without saying that the Assessee would not be entitled to canvass the merits of the dispute before the learned writ court except the jurisdictional issue of the proceeding as provided under the statute.
Maity Transport & anr vs The Additional Joint Commissioner, CGST & CX
(2022) TaxCorp(IDT) 6975 (HC-CALCUTTA)
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By merely using the expression mens rea, it would not amount to concluding that there was a willful attempt on the part of the dealer to evade the payment of tax.
Medha Servo Drives Pvt Ltd & Anr vs. The Assistant Commissioner of State Tax
(2022) TaxCorp(IDT) 6974 (HC-CALCUTTA)
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Concerned Jt Commissioner is directed to personally remain present in the Court with the original record including the dispatch register for determination of cost imposition.
Hindustan Construction Company Ltd. Vs UOI & ors
(2022) TaxCorp(IDT) 6973 (HC-RAJASTHAN)
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The errors in the judgment are apparent and contained reproduction of the section which has undergone amendment.
Bharti Airtel Ltd vs. State of UP
(2022) TaxCorp(IDT) 6972 (HC-ALLAHABAD)
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Even though the appellate authority does not have any power to condone the delay in preferring an appeal, it is open for the writ court to condone the delay in exercise of powers under Article 226.
Nagson and Co vs Joint Commissioner Of Central Tax
(2022) TaxCorp(IDT) 6971 (HC-KARNATAKA)
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A statement recorded cannot substitute a determination of liability under an order of assessment or any other order passed under the applicable provisions under the Act.
Rayan Traders vs Pr. Chief Commissioner
(2022) TaxCorp(IDT) 6970 (HC-MADRAS)
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Officer, who is competent to pass assessment under SGST, is also competent to assess the case of the assessee under IGST Act and neither IGST nor CGST Act, anywhere prohibit making a single assessment under both the enactments.
BAMSM Constructions Vs The Deputy Assistant Commissioner (ST)
(2022) TaxCorp(IDT) 6969 (HC-AP)
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Assessee if released on bail, is required to adhere to the conditions to be imposed and diligently participate in the trial.
Ratnambar Kaushik vs. UOI
(2022) TaxCorp(IDT) 6968 (SC)
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The allegation against the petitioner pertains to an amount of Rs.15,57,28,345/- and custody period is about three months, therefore this Court deems it not proper to enlarge the accused-petitioner on bail.
Ratnambar Kaushik vs. UOI
(2022) TaxCorp(IDT) 6967 (HC-RAJASTHAN)
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There is no specific entry for rejected Paddy sale in GST tariff and thus, reference is made to the Customs Tariff.
In the matter of Shraddha Traders
(2022) TaxCorp(IDT) 6961 (AAR)
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The products Satin Rolls and Taffeta Rolls with sizes between 19 mm to 40 mm are narrow woven fabrics made up of manmade fibres i.e. Polyester Yarn thus, classifiable under tariff heading 5807 10 20.
In the matter of Mean Light Co.
(2022) TaxCorp(IDT) 6960 (AAR)
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Assessee is directed to be released on regular bail on furnishing bail bonds.
Saurabh Sharad Srivastava vs. CGST
(2022) TaxCorp(IDT) 6954 (HC-P&H)
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The assessee has produced all relevant documents along with the claim for refund including documents comprising of details of stock, CA Report, etc., for the purpose of establishing that the stock was available and not cleared as on July 31, 2018.
Priyadarshini Filaments Pvt Ltd. Vs UOI & ors
(2022) TaxCorp(IDT) 6953 (HC-KARNATAKA)
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Assessee is directed to file a refund application along with evidence that it has reversed the entry of availment of the subject credit.
D’Decor Home Fabrics Pvt Ltd vs. Union of India
(2022) TaxCorp(IDT) 6952 (HC-BOMBAY)
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All circulars and instructions issued by Revenue can be only of clarificatory nature and it cannot have been diluting the statutory provision or for that matter making the statutory provision redundant.
Jagdalpur Motors vs. Union of India & ors.
(2022) TaxCorp(IDT) 6950 (HC-CHHATTISGARH)
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Both SCN and order for cancellation of registration are not clear enough to understand the mind of the issuing authority.
S A Traders vs. The Goods and Service Tax Officer
(2022) TaxCorp(IDT) 6942 (HC-AP)
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Meddling at this stage by this Court would be premature and entertainment of writ petition by exercise of power under Article 226 of the Constitution of India would run contrary to the settled principles.
Sri Muna Pani vs State of Odisha
(2022) TaxCorp(IDT) 6941 (HC-ORISSA)
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Interest amount directed to be paid by the respondents as well as the penalty proceedings and further investigation by NAA in respect of cinema halls of petitioner for extended period of time as provided for in the impugned order are stayed till further orders.
NY Cinemas LLP vs. UOI & Ors.
(2022) TaxCorp(IDT) 6940 (HC-DELHI)
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