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Bail is not to be withheld as a punishment and cannot be refused as an indirect method of punishing the accused person before he is convicted.
Ajaj Ahamad vs. State of Odisha
(2022) TaxCorp(IDT) 6110 (HC-ORISSA)
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Since the supply is taxable on the entire value of supply, the applicant would not require to reverse input tax credit on account of exempt supplies.
In the matter of Provat Kumar Kundu
(2022) TaxCorp(IDT) 6108 (AAR)
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As per clause (c) of sub-section (2) of section 15, in respect of supply of goods, any amount charged for anything done by the supplier at the time of, or before delivery of goods shall be a part of the value of supply.
In the matter of Nathmull Bhagchand Jain
(2022) TaxCorp(IDT) 6107 (AAR)
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There is a post facto inclusion of the address which was mentioned in the tax invoice raised by the supplier and in the E-way Bill.
Algae Labs Pvt. Ltd. vs. State Tax Officer
(2022) TaxCorp(IDT) 6106 (HC-MADRAS)
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Writ is allowed and authorities are directed to release the vehicle and the consignment to the Assessee.
Smart Roofing Pvt Ltd. vs. The State Tax Officer
(2022) TaxCorp(IDT) 6102 (HC-MADRAS)
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The status of Railways is that of Government only but it is a business entity.
In the matter of Shri. Venkateshwara Infrastructure JV
(2022) TaxCorp(IDT) 6101 (AAR)
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The activity as specified is not a supplier-centric supply.
In the matter of SNG Envirosolutions Pvt Ltd.
(2022) TaxCorp(IDT) 6100 (AAR)
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The value of supply of goods or services or both shall be the transaction value and the transaction value will also include the escalated value, which is being recovered from NHAI by the Applicant, both being unrelated parties.
In the matter of BP Sangle Constructions Pvt Ltd.
(2022) TaxCorp(IDT) 6099 (AAR)
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No ruling is issued under section 101 (3) of the CGST Act because of the divergence of opinions between the two members.
In the matter of Shree Jeet Transport
(2022) TaxCorp(IDT) 6095 (AAR)
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Cost of diesel filled by the service recipient in the engaged chartered vehicles would form part of value of instant supply of service charged by the applicant and accordingly, GST at the applicable rate would be leviable on the value inclusive of the cost of such diesel under GTA service.
In the matter Shree Jeet Transport
(2022) TaxCorp(IDT) 6094 (AAR)
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In case of any technical difficulty in executing the aforesaid directions, the Respondents including the GSTN Network shall, either make appropriate arrangements in that regard or shall accept the request for amendment of the writ applicant No. 1 in physical form for further process.
Screenotex Engineers Pvt Ltd Vs Commissioner of CGST
(2022) TaxCorp(IDT) 6090 (HC-GUJARAT)
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Since the transaction admittedly is between two registered dealers located in two different states, there is no justification for stoppage in transit of the vehicle and goods.
Podder & Podder Industries Pvt. Ltd. vs. The State of Tripura and others
(2022) TaxCorp(IDT) 6089 (HC-Tripura)
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If entire amount towards tax with penalty and interest is not deposited then it shall be open for the respondent No. 3 to once again pass an order cancelling the registration.
Khodiar Export Import vs. State of Gujarat
(2022) TaxCorp(IDT) 6088 (HC-GUJARAT)
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Unless the Appeal Authority had corrected that error of the original authority especially in matters of procedure, such mistakes are liable to be repeated affecting numerous citizens/assessees.
Apparent Marketing Pvt Ltd vs. State of U.P. & Ors.
(2022) TaxCorp(IDT) 6084 (HC-ALLAHABAD)
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Heat patches manufactured by Pfizer designed for pain relief is covered under heading 3005 by Implementing Implementing Regulation 2016/1140.
In the matter of Lagom Labs Pvt Ltd
(2022) TaxCorp(IDT) 6083 (AAR)
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The impugned supply is a supply of services under the GST Laws as there is no supply of goods involved for the reason that Applicant is supplying customized and tailor made PMC services to suit the requirements of VL.
In the matter of Worley Services India Pvt. Ltd.
(2022) TaxCorp(IDT) 6082 (AAR)
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The Applicant cannot be considered as being connected to any of the aforesaid services.
In the matter of Lloyds Register Consulting Energy Pvt Ltd.
(2022) TaxCorp(IDT) 6081 (AAR)
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Giving away of goods/services under the scheme is not a Supply and therefore ITC of the GST paid on the goods/services procured for the Buy n Fly Scheme is not available to the appellant.
In the matter of GRB Dairy Foods Pvt Ltd.
(2022) TaxCorp(IDT) 6080 (AAR)
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The Deficiency Memo has been issued after the lapse of the statutory period of 15 days under Section 54 of the CGST Act, Rule 90 of the CGST Rules, as per which a refund application under GST RFD 01 has to be scrutinized by the proper officer.
Rajiv Enterprises vs. Commissioner Of DGST
(2022) TaxCorp(IDT) 6079 (HC-DELHI)
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A procedure be formulated in accordance with Section 140 read with Rule 117 of CGST Rules, so that credit transferred from previous regime to new regime may be utilized and/or the GST Portal be modified, altered or adjusted as per the requirements of Section 140 of the CGST Act.
Clyde Pumps Pvt. Ltd. vs. UOI & Ors.
(2022) TaxCorp(IDT) 6078 (HC-DELHI)
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