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Applicant is buying second hand paintings and selling the same on their website to the highest bidder and no ITC is being availed on the purchases of such paintings, therefore Rule 32 (5) of CGST Rules, 2017 will be applicable.
In the matter of Saffron Art Pvt. Ltd.
(2022) TaxCorp(IDT) 6276 (AAR)
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As a standalone supply of goods the impugned activity cannot be covered under Serial No. 66 which is applicable only in respect of supply of service.
In the matter of Rahul Ramachandran (Inspire Academy)
(2022) TaxCorp(IDT) 6275 (AAR)
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In cases where measurement uncertainties are in negative in such cases, this translates that System use gas provided by its customers is retained by M/s Shell, as negative measurement means excess of Gas and not shortage of gas.
In the matter of Shell Energy India Pvt. Ltd
(2022) TaxCorp(IDT) 6274 (AAR)
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Training and Awareness programmes on Fire Prevention & Emergency attracts 18% GST as per Sl. No. 30 of Notification No. 11/2017-CT (R).
In the matter of Fire Prevent Systems
(2022) TaxCorp(IDT) 6273 (AAR)
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LNG Jetties being built by Appellant are not in nature of Plant and Machinery being foundation for equipment, apparatus, machinery for re-gasification to be installed thereon in terms of Section 17 of CGST Act.
In the matter of Swan LNG Pvt. Ltd
(2022) TaxCorp(IDT) 6272 (AAR)
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The appellate authority cannot go beyond the issue of the appellant on which the ruling is pronounced by Advance Ruling Authority and therefore cannot consider the merits of the point raised by the appellant.
In the matter of Gujarat Industrial Development Corporation
(2022) TaxCorp(IDT) 6271 (AAR)
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Procedural infraction shall not come in the legitimate way of grant of refund under the IGST Act, 2017 r/w CGST Act, 2017 and the Rules made thereunder.
Abi Technologies vs. The Assistant Commissioner of Customs
(2022) TaxCorp(IDT) 6268 (HC-MADRAS)
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A single formula, which fits all, cannot be set while determining such a 'methodology and procedure' as the facts of each case are different.
Deshpande Constructions and DGAP vs. Anutone Acoustics
(2022) TaxCorp(IDT) 6261 (NAA)
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Revenue is directed to pass order afresh after communicating defects, if any and opportunity to rectify the deficiency in the refund application.
Vodafone Mobile Services Ltd. vs. UOI and Ors
(2022) TaxCorp(IDT) 6260 (HC-MP)
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Benefit of ITC cannot be denied where all the transaction are proved to be genuine before the cancellation of registration of the suppliers.
Sanchita Kundu & Anr vs The Assistant Commissioner of State Tax, Bureau of Investigation, South Bengal & Ors
(2022) TaxCorp(IDT) 6259 (HC-CALCUTTA)
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In the absence of notice to the Petitioner for carrying out physical inspection, there has been a complete violation of principles of natural justice.
Micro Focus Software Solutions India Pvt. Ltd. vs. UOI
(2022) TaxCorp(IDT) 6258 (HC-DELHI)
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While the impugned notifications are validly issued u/s 5(3) and 5(4) of IGST Act, it would be in violation of Section 8 of the CGST Act and the overall scheme of the GST legislation.
Union of India vs Mohit Minerals Pvt Ltd
(2022) TaxCorp(IDT) 6255 (SC)
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It was not a case of willful attempt to evade payment of tax and therefore, the decision having been rendered on the peculiar facts cannot be treated as a precedent.
Assistant Commissioner, State Tax vs. Ashok Kumar Sureka
(2022) TaxCorp(IDT) 6254 (HC-CALCUTTA)
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In the eyes of GST scheme of law, Applicant’s unit at Ahmedabad and Hyderabad are distinct persons for the purposes of CGST Act, as per the provisions of Section 25(5) CGST Act.
In the matter of Tata Advanced Systems Ltd.
(2022) TaxCorp(IDT) 6253 (AAR)
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ITC of tax paid on food and beverages will be available to applicant as it receives this service from Hotel/ Caterer, it uses this service for making an outward taxable supply as an element of taxable composite supply to its delegates.
In the matter of Indian Society of Critical Care Medicine
(2022) TaxCorp(IDT) 6252 (AAR)
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Place of supply in present case is determined as per Section 13(8)(b) which is the location of Manager, both being in non-taxable territory.
In the matter of Adani Green Energy Ltd.
(2022) TaxCorp(IDT) 6251 (AAR)
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No ITC benefit is to be passed on the unsold units and the ITC earned on them is to be reversed.
DGAP vs. DLF Ltd.
(2022) TaxCorp(IDT) 6247 (NAA)
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Since ITC accrued on purchase of the material and the GST was payable on accrual basis and the project wise Cenvat/Input tax account was to be maintained by the builder. The Respondent could have passed on the benefit of ITC on a provisional basis, which he has not done.
DGAP vs. Total Environment Habitat Pvt. Ltd.
(2022) TaxCorp(IDT) 6244 (NAA)
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Since the description of subject goods may be categorized as Firefighting pump with internal reservoir, Tariff item 84131990 satisfies the product description.
In the matter of Swadeshi Empresa Pvt. Ltd.
(2022) TaxCorp(IDT) 6243 (AAR)
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Applicant mainly supplies Air Circulation Fans to Poultry House for the purpose of providing ventilation to live stock and that few fans are supplied in Industry and the electric motor of these fans have an output exceeding 125 W.
In the matter of Naimunnisha Nadeali Saiyed
(2022) TaxCorp(IDT) 6242 (AAR)
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