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Petitioners are directed to surrender their passports before the Trial Court or furnish an affidavit in case they do not possess any passport.
Maninder Sharma vs. State Tax Officer
(2022) TaxCorp(IDT) 6693 (HC-P&H)
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The rate on subject goods was reduced w.e.f. November 15, 2017 therefore, the Respondent is liable to pass on the benefit of tax rate reduction to its customers.
DGAP vs. Rajkotia Medicare Pvt Ltd
(2022) TaxCorp(IDT) 6687 (NAA)
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Any benefit that gets accrued by way of legislation cannot be denied/curtailed, more so, when it is clarificatory in nature like the present one and as such it has to be made retrospective in operation.
Sembcorp Energy India Ltd vs. State Of Andhra Pradesh
(2022) TaxCorp(IDT) 6686 (HC-AP)
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Section 171 has no relevance with rise in the prices of the goods and services purchased by the Respondent as section 171 is only concerned with the additional ITC availed.
DGAP & Ors vs. Vishwanath Builders
(2022) TaxCorp(IDT) 6685 (NAA)
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DGAP is directed to examine whether the other company is passing on the benefit of ITC to Respondent, who in turn would pass on such benefit to its homebuyers/customers/recipients of supply.
DGAP vs. IJM Lingamaneni Township Pvt. Ltd.
(2022) TaxCorp(IDT) 6684 (NAA)
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Once the petitioner undertakes the remedy of a statutory appeal under section 107 of the Act, petitioner cannot thereafter turn around and approach this Court seeking reliance upon subsequent events, to avoid the mandatory pre-deposits.
Nico Tiles vs State Tax Officer
(2022) TaxCorp(IDT) 6683 (HC-KERALA)
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Works-contract services provided to UPJN, by way of construction of non-commercial establishments to the Construction & Design Services Division is taxable at 18%.
In the matter of Elegant Infra Developers
(2022) TaxCorp(IDT) 6682 (AAR)
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Since the services provided by applicant are not covered under entry 3(iii) or 3(vi), same are liable to tax at 18% GST even though the services are executed as a sub-contractor.
In the matter of Yankee Constructions LLP
(2022) TaxCorp(IDT) 6681 (AAR)
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Income earned from conducting Guest Lectures amounts to taxable supply of services.
In the matter of Sairam Gopalkrishna Bhat
(2022) TaxCorp(IDT) 6679 (AAR)
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Revenue is directed to restore the GST registration as expeditiously as possible and at any rate within a period of 4 weeks.
Deepak Vasude Asrani Chugh HUF vs. Joint Commissioner of GST & Anr.
(2022) TaxCorp(IDT) 6672 (HC-KARNATAKA)
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Suspension of a license of a dealer will be counterproductive and would work against the interest the revenue, because if the registration of a dealer is cancelled, the dealer cannot carry on its business in the sense that no invoice can be raised by the dealer which would ultimately impact the recovery of taxes.
Bisweswar Midhya vs. The Superintendent, CGST & CX Range
(2022) TaxCorp(IDT) 6671 (HC-CALCUTTA)
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Whether the GST has been paid by the supplier to the govt is something the recipient cannot check for want of any mechanism in the statue and that similar petitions were pending before other HC also.
Mcleod Russel India Ltd vs. UOI & 3 Ors
(2022) TaxCorp(IDT) 6670 (HC-GAUHATI) · Section 16 (2)(aa)
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Sr. Standing Counsel is directed to take instructions, as to whether the respondent/revenue, in the facts of this case, would like to revisit its position.
Pratibha Mosinzhstroi Consortium vs. Commissioner of CGST
(2022) TaxCorp(IDT) 6669 (HC-DELHI)
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Supply of services by way of milling of food grains into flour atta to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under Public Distribution System is eligible for exemption.
In the matter of Berhampur Warehousing Pvt Ltd
(2022) TaxCorp(IDT) 6668 (AAR)
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Consultancy services rendered by the Applicant under the contract with SUDA and for PMAY are in relation to functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243G of the Constitution of India and qualify as Pure Service, thus exempt from GST.
In the matter of KDS Services Pvt Ltd
(2022) TaxCorp(IDT) 6667 (AAR)
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Tax paid on goods procured for distribution as rewards extended by Applicant under any scheme is not available as ITC.
In the matter of RODEC Pharmaceuticals Pvt Ltd
(2022) TaxCorp(IDT) 6666 (AAR)
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Composite supply of service by way of milling of food grains into flour to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under Public Distribution System shall qualify for exemption.
In the matter of Himalayan Flour Mill Pvt Ltd
(2022) TaxCorp(IDT) 6662 (AAR)
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Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49 are taxable at 12%.
In the matter of Anamika Agrawal
(2022) TaxCorp(IDT) 6661 (AAR)
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Supply of services for cultivation, planting and nurturing of fruit trees shall be covered under serial number 24 of Notification No. 11/2017-CTR dated June 28, 2017 having SAC 9986, which attract NIL rate of tax.
In the matter of Raj Mohan Seshamani
(2022) TaxCorp(IDT) 6660 (AAR)
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Respondent is directed to deposit profiteered amount in CWF as envisaged under Rule 133(3) of CGST Rules, 2017 along with 18%.
DGAP vs. Tata Play Ltd.
(2022) TaxCorp(IDT) 6659 (NAA)
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