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The assessee had no intention of evading tax from the fact that the vehicle transporting the goods was intercepted 21 hours after the expiry of the e-way bill.
Ajay Shaw vs Assistant Commissioner of State Tax.
(2022) TaxCorp(IDT) 6626 (HC-CALCUTTA)
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An Indian importer is liable to pay IGST on the composite supply, comprising of supply of goods and supply of services of transportation, insurance, etc. in a CIF contract, a separate levy on the Indian importer for the supply of services by the shipping line would be in violation of Section 8 of the CGST Act.
Indorama Industries Ltd vs. Union of India & Ors.
(2022) TaxCorp(IDT) 6625 (HC-HP)
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Delay of almost 4:30 hours before which E-way Bill stood expired appears to be bona-fide and without establishing fraudulent intent and negligence on the part of Assessee, the impugned notice could not have been passed.
Daya Shanker Singh vs. State of Madhya Pradesh & Ors.
(2022) TaxCorp(IDT) 6621 (HC-MP)
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Additional benefit of ITC in the GST regime is required to be passed on by the suppliers to the recipients by way of commensurate reduction in price in terms of section 171.
DGAP & Saurabh Kumar vs. Pareena Infrastructure Pvt. Ltd.
(2022) TaxCorp(IDT) 6618 (NAA)
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Karnataka Textbook Society can neither be classified as educational institution nor State Government for the purposes of applicability of GST on printing services provided to it by the Applicant.
In the matter of Bhagyam Binding Works
(2022) TaxCorp(IDT) 6615 (AAR)
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Supply of various goods and services to DMRC under a contract by multiple cost centres of Applicant relating to design, manufacture, supply, testing, commissioning and training of 504 Standard Gauge Cars in a phased manner, are to be considered as independent supplies and not composite supply.
In the matter of Hyundai Rotem Company
(2022) TaxCorp(IDT) 6614 (AAR)
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The validity of an order has to be adjudged on the basis of the reasoning contained therein and not otherwise.
Lupin Ltd vs. UOI & Ors.
(2022) TaxCorp(IDT) 6613 (HC-JHARKHAND)
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Services provided by the Applicant for promoting tree based agriculture by educating and training farmers under a service contract are covered under agricultural extension services and hence exempted.
In the matter of Avani Infosoft Pvt Ltd
(2022) TaxCorp(IDT) 6610 (AAR)
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The parts & accessories of hearing aids are specifically covered under Heading 9021 9010, taxable at 18% GST.
In the matter of Sivantos India Pvt Ltd
(2022) TaxCorp(IDT) 6609 (AAR)
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Once the valid document i.e. e-way bill and tax invoice, builty is accompanying the goods, the authorities ought not to have drag the petitioner in an unnecessary litigation.
Sleevco Traders vs. Additional Commissioner
(2022) TaxCorp(IDT) 6608 (HC-ALLAHABAD)
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AA has got all the power to accept additional evidence, when assessee is prevented by sufficient cause from producing material before the Assessing Officer.
FedEx Express Transportation and Supply Chain Services (India) Pvt Ltd vs Additional Commissioner
(2022) TaxCorp(IDT) 6607 (HC-AP)
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Executing work of rehabilitation of 400-1000 mm dia sewer line in V-Valley for Bangalore Water Supply and Sewerage Board under contract, is taxable @ 18% GST w.e.f January 1, 2022.
In the matter of the Indian Hume Pipe Company
(2022) TaxCorp(IDT) 6606 (AAR)
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Go Karts are classifiable under Chapter Tariff Heading 9508 of the First Schedule to the Customs Tariff Act, 1975 and attracts GST at rate of 18%.
In the matter of KNK KARTS (P) Ltd.
(2022) TaxCorp(IDT) 6605 (AAR)
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Printing stationery items for Karnataka State Education Examinations Board like question papers, admit cards, SSLC Pass Certificate, fail marks cards, circulars, ID card and overprinting of variable data and lamination, on contract basis, constitutes a supply of service to an educational institution, therefore, exempted.
In the matter of PKS Centre for Learning
(2022) TaxCorp(IDT) 6604 (AAR)
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In case of default in making representation within the time stipulated herein this order will not have any force.
Saptarshi & Anr vs. The Deputy Commissioner of State Tax
(2022) TaxCorp(IDT) 6601 (HC-CALCUTTA)
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Timelines prescribed under Rule 120A for revision of Form GST TRAN-1 must be of a period over and above the timelines stipulated in Rule 117 for submitting a declaration in Form GST TRAN-1.
Interplex Electronics India Pvt. Ltd vs Assistant Commissioner of State
(2022) TaxCorp(IDT) 6599 (HC-MADRAS)
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Coaching services provided by the Applicant through its online platform to the students who are enrolled in formal schools, are not exempt.
In the matter of Tutor Comp Infotech India Pvt Ltd
(2022) TaxCorp(IDT) 6598 (AAR)
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The trial would begin on the recording of the evidence from the side of the Department. There is no time bound procedure after the cognizance of the offence. Further, the trial will take its own time to conclude.
Nileshbhai Natubhai Patel vs. State of Gujarat
(2022) TaxCorp(IDT) 6597 (HC-GUJARAT)
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When the purchaser happens to be the State, it would be not fair or reasonable to expect it to accept the bid of the lowest bidder, unless it decides to not accept the bid of the lowest bidder for reasons which are fair and legal.
Union Of India & Others Vs Bharat Forge Ltd. & Another
(2022) TaxCorp(IDT) 6595 (SC)
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Restoration of registration will not mean the cessation of statutory liabilities of the petitioner following cancellation of registration, non-filing of returns and non-payment of tax.
Shri. Pandarakandiyil Moideenkutty vs Superintendent of Central Tax and Central Excise
(2022) TaxCorp(IDT) 6594 (HC-KARNATAKA)
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