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Benefit of ITC is passed on to each recipient of supply with interest @ 18% from the date that such amount was profiteered till the date of return of such profiteered amount as per Rule 133 of CGST Rules, 2017.
Parveen Kumar Bansal and DGAP vs. Sternal Buildcon Pvt. Ltd.
(2022) TaxCorp(IDT) 6439 (NAA)
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In case, the suppliers accepts the same information in GSTR-3B will have to get automatically auto populated on the output tax paid by the supplier on the supply to the recipient. Thus, the system is fool proof and leaves no scope for any confusion.
Progressive Stone Works vs. The Joint Commissioner & Ors.
(2022) TaxCorp(IDT) 6438 (HC-MADRAS)
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If the passenger is not registered under GST and avails transportation service, by way of legal friction the place of supply would be the place where the passenger embarks or starts his journey.
ANI Technologies Pvt Ltd vs. State of Telangana & Ors
(2022) TaxCorp(IDT) 6437 (HC-AP)
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Prescription of time limit under Rule 133(1) and 129(6) are not mandatory and Respondent’s plea regarding non-observance of time limits are untenable.
DGAP vs L‘Oreal India Pvt Ltd.
(2022) TaxCorp(IDT) 6433 (NAA)
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Appellant and HO are different persons under GST law and since all the pre-requisite of supply u/s 7(1)(a) are satisfied, activities by Appellant will clearly constitute supply to HO.
In the matter of Dubai Chamber of Commerce and Industry
(2022) TaxCorp(IDT) 6432 (AAR)
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In a scam of such a huge latitude, with all its intricacies, custodial interrogation of the applicant, would be required.
Mohammad Abbas Shabbirali Savjani vs. State of Gujarat
(2022) TaxCorp(IDT) 6427 (HC-GUJARAT)
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Tender cannot be considered as single composite supply because the applicant itself has divided the Tender into 4 different supplies.
In the matter of Cummins India Ltd.
(2022) TaxCorp(IDT) 6426 (AAR)
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Revenue violated the provision of section 73(1) of WBGST Act and Rule 142(1A) of the WBGST Rules as it didn’t issue Form GST DRC-01A , before issuance of Form GST DRC-01.
Ranjan Sarkar vs. The Assistant Commissioner of State Tax & Anr.
(2022) TaxCorp(IDT) 6419 (HC-CALCUTTA)
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The assessee is entitled to be enlarged on bail subject to fulfilment of certain conditions, breach of which would result into the cancellation of bail at the prosecution’s behest.
Mayank Gautam vs UOI & ors
(2022) TaxCorp(IDT) 6418 (HC-ALLAHABAD)
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Release of vehicle and goods in question is being directed on depositing of an amount of Rs. 17 lakhs and furnishing bond of Rs. 65 lakhs with revenue.
Kapil Hukmichand Kothari vs. UOI
(2022) TaxCorp(IDT) 6417 (HC-GUJARAT)
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Upon deposit of 10% of disputed tax amount during pendency of appeals, recovery of any remaining balance is deemed to have been stayed in view of Section 107 of CGST Act.
Sri Ram Construction vs. UOI & Ors.
(2022) TaxCorp(IDT) 6416 (HC-JHARKHAND)
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The reasons assigned could have been more elaborate but that by itself cannot render the impugned orders vitiated.
Prism Johnson Ltd vs UOI & Ors.
(2022) TaxCorp(IDT) 6415 (HC-MP)
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Applicant is not exempted to generate e-way bill for the movement of capital goods, raw material or finished goods to be made between their two units.
In the matter of Crown Craft India Pvt Ltd
(2022) TaxCorp(IDT) 6406 (AAR)
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Documentary evidence like rent/lease agreement of the premises and licence from the Local Authority in respect of the Hostel are keenly required, without which it cannot be decided whether the supply is mixed or composite supply.
In the matter of Gurukripa Career Education Pvt Ltd.
(2022) TaxCorp(IDT) 6399 (AAR)
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Supply of Hostel Accommodation Service by the applicant in the present matter is neither a composite supply under section 2 (30) of the CGST Act nor a mixed supply under section 2 (74) of the GST Act, rather it is a supply of Residential or Lodging Service at Hostel which would be provided to students of University.
In the matter of Mody Education Foundation
(2022) TaxCorp(IDT) 6398 (AAR)
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U-Bolt and Front Spring Bolt made up of steel falls under Tariff Heading 7318 15 00 and Spring Pin made up of steel is classified under Tariff Heading 7320 90 20 which are taxable @18% GST.
In the matter of Ultra Tech Suspension Pvt Ltd
(2022) TaxCorp(IDT) 6397 (AAR)
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Since applicant is neither supplying the goods to EWS under the Scheme/s nor they are into final supply of goods in terms of said Notification. Therefore applicant is not eligible under exemption Notification.
In the matter of AS Bharat Refinery (India) Pvt Ltd
(2022) TaxCorp(IDT) 6396 (AAR)
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Exemption is available, only, if the consideration received is in the form of grants litmus test would be the character of the consideration.
In the matter of Garhwal Mandal Vikas Nigam Ltd.
(2022) TaxCorp(IDT) 6395 (AAR)
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Transaction is related to an intermediary service which is out of the ambit of import of services and same is not chargeable to IGST under RCM.
In the matter of Dry Blend Foods Pvt. Ltd.
(2022) TaxCorp(IDT) 6394 (AAR)
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Passenger Convenience Charges collected on pick-up service are part of service of transportation of passengers by radio taxi and hence taxable at 5% GST.
In the matter of Kou-Chan Technologies Pvt. Ltd.
(2022) TaxCorp(IDT) 6393 (AAR)
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