-
Since no ruling has been given by the lower Authority on the merits of the question, the Appellate Authority cannot give a ruling ab initio in appeal proceedings.
In the matter of Bharatiya Reserve Bank Note Mudran Pvt. Ltd.
(2022) TaxCorp(IDT) 6472 (AAR)
-
Sessions Court: In the present facts and circumstances, the allegations that input tax credit is of Rs. 9.73 crore and output tax credit is Rs. 8.20 crore i.e. more than Rs.5 crore then, it is cleared that the offence is cognizable and non bailable.
Pushkar Rajendra Wangikar vs State of Maharashtra
(2022) TaxCorp(IDT) 6470 (SC)
-
Applicant is eligible to avail ITC on purchase of demo-vehicles which can be set off against output tax payable under GST.
In the matter of Toplink Motorcar Pvt. Ltd.
(2022) TaxCorp(IDT) 6469 (AAR)
-
GST transitional provision does not enable State to amend VAT Act contravening amended Entry 54 of List II.
Sri Sri Engineering Works and Ors vs. The Deputy Commissioner
(2022) TaxCorp(IDT) 6466 (HC-AP)
-
Mere value addition done to land to convert it into plot after NOC by relevant Development Authority will not change the land from immovable property and to goods taxable under the cover of supply.
In the matter of Shantilal Real Estate Services
(2022) TaxCorp(IDT) 6465 (AAR)
-
Appropriate breathing time must be given to assessee for submitting its reply to a summon before a second summon can be issued.
Subway Systems India Pvt Ltd. vs. UOI
(2022) TaxCorp(IDT) 6464 (HC-P&H)
-
Activities of supply of installation, operation and maintenance of Greenfield Public Street Lighting System carried out by applicant is composite supply with supply of goods as principal supply.
In the matter of Surya Roshni LED Lighting Projects Limited
(2022) TaxCorp(IDT) 6462 (AAR)
-
The Applicant didn’t appear to be a habitual offender, prosecuted or convicted earlier and deserved to be granted limited protection for the purpose of conclusion of inquiry by the Proper Officer.
Nitin Verma vs. State of U.P & Anr.
(2022) TaxCorp(IDT) 6461 (HC-ALLAHABAD)
-
When a vehicle which is solely operational on battery power is supplied without battery, the same will qualify as a supply of electrically operated vehicle under tariff item 8703.
In the matter of Rohit Singh Kharwar
(2022) TaxCorp(IDT) 6456 (AAR)
-
A three-wheeled electrically operated vehicle, commonly known as e- rickshaw, when supplied without battery is also classifiable as an electrically operated motor vehicle under HSN 8703.
In the matter of AMWA MOTO LLP
(2022) TaxCorp(IDT) 6455 (AAR)
-
Since the petitioner has prayed for a relief to compel the respondent bank to grant exemption as per the provisions of the relevant statute upon a declaration being made in that regard, the instant writ petition is maintainable.
Ramesh Kumar Patodia vs Citi Bank NA and ors.
(2022) TaxCorp(IDT) 6453 (HC-CALCUTTA)
-
Section 54(3)(ii) of the CGST Act is absolutely unambiguous and does not carve out any exception that Input Tax Credit under the Inverted Tax Structure would not be applicable where the input and the output goods are the same.
Baker Hughes Asia Pacific Ltd vs UOI & ors
(2022) TaxCorp(IDT) 6452 (HC-RAJASTHAN)
-
Liberty is granted to assessee to file individual tax credit in GSTR-3B Forms for the month of January 2022 to be filed in the month of February, 2022.
Chep India Pvt Ltd. vs. Union of India & Ors.
(2022) TaxCorp(IDT) 6450 (HC-BOMBAY)
-
The writ petition is maintainable, and the learned Single Judge should have acted upon his judicial conscience enriched by judicial experience and practical wisdom.
Vinod Kumar vs. Commissioner Uttrakhand SGST & Ors.
(2022) TaxCorp(IDT) 6449 (HC-UTTARAKHAND)
-
Stipend paid by the Industry Partners to the applicant to be further paid to the trainees in full does not attract GST and is not required to be added to the taxable value.
In the matter of 2COMS Foundation
(2022) TaxCorp(IDT) 6448 (AAR)
-
The nature of physical inputs is transformed with the printing activities and without the printing, the final product cannot be used as a leaflets as required by the recipient.
In the matter of the Coronation Arts Crafts
(2022) TaxCorp(IDT) 6447 (AAR)
-
Provision of canteen services to the employees by appointing third-party vendor as mandated in the Factories Act, 1948, by the employer is composite supply of food taxable as supply of service.
In the matter of Kothari Sugars and Chemicals Ltd
(2022) TaxCorp(IDT) 6446 (AAR)
-
Respondent has become entitled to ITC as Central Excise Duty, Sales Tax, and Entry Tax which was not available in the pre-GST regime, which has been termed a benefit of ITC and is required to be passed on as per Section 171.
DGAP vs LIC HFL Care Homes Ltd.
(2022) TaxCorp(IDT) 6442 (NAA)
-
To pass on the benefit of any rate reduction in terms of Section 171, the Supplier has to reduce the base value commensurately.
DGAP vs MYK Laticrete India Pvt Ltd.
(2022) TaxCorp(IDT) 6441 (NAA)
-
Additional benefit of ITC of the base price has not been passed on by the Respondent to 1039 recipients of supply indicating profiteering in contravention to Section 171 (1) of CGST Act, 2017.
Naina Rani and DGAP vs. Pivotal Infrastructure Pvt. Ltd.
(2022) TaxCorp(IDT) 6440 (NAA)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.