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The invocation of Section 79(1)(c) at the moment is pre-mature. Recovery under Section 79 of the Act has to be in accordance with Chapter XVIII of CGST Rules, 2017. Recovery under Section 79(1)(c) of the Act has to be in consonance with Rule 145 of the CGST Rules, 2017.
MNS Enterprises vs The Additional Director General Directorate of GST Intelligence
(2022) TaxCorp(IDT) 6042 (HC-MADRAS)
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As the act is not made in the course or furtherance of business, it is not covered under Schedule I of the Act.
In the matter of Amneal Pharmaceuticals Pvt. Ltd.
(2022) TaxCorp(IDT) 6041 (AAR)
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Revenue is directed to regularize the ITC in favour of the Assessee as per entitlement and the Assessee shall be allowed to avail the ITC of Rs.2,58,03,590/- through the next GSTR-3B return.
Pacific Industries vs. Union of India & Ors.
(2022) TaxCorp(IDT) 6040 (HC-RAJASTHAN)
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Right to know the reasons behind an administrative order having civil consequences is a well embedded principle forming part of doctrine of fair play which runs like a thread through the warp and weft of the fabric of our Constitutional order made up by Articles 14 and 21 of the Constitution of India.
New Nalbandh Traders vs State of Gujarat & Ors
(2022) TaxCorp(IDT) 6039 (HC-GUJARAT)
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If an Assessee disputes the liability of interest, then the only option left for the Assessing Officer is to initiate proceeding either under Section 74 or 74 of the Act for adjudication of the liability of interest.
Narsingh Ispat Limited vs. Union of India & Ors.
(2022) TaxCorp(IDT) 6035 (HC-JHARKHAND)
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Applicant cannot avail ITC since input tax credit will be restricted to the extent of the cost of transportation borne by the applicant.
In the matter of Malabar Cements Ltd.
(2022) TaxCorp(IDT) 6034 (AAR)
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The taxable value of construction of immovable property without occupancy certificate needs to be determined as per the transaction value and such value if not found acceptable has to be determined as per the principles laid down u/s 15 of the CGST Act, 2017.
In the matter of Pankaj Enterprises
(2022) TaxCorp(IDT) 6033 (AAR)
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Once the activities undertaken by assessee are held as composite supply, the said supply will squarely be covered under SAC 999294.
In the matter of Prettl Automotive India Pvt Ltd
(2022) TaxCorp(IDT) 6030 (AAR)
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Supply of e-goods by Appellant being covered under supply of services under CGST Act will attract GST and procurement of e-goods by appellant from foreign suppliers will attract levy of IGST under RCM in terms of Section 5(3) and 5(4) of IGST Act.
In the matter of Amogh R. Bhatwadekar
(2022) TaxCorp(IDT) 6029 (AAR)
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The writ petition was filed on October 15, 2020 much after the period of expiry of the limitation period of three months and the period of limitation of three months for filing appeal had expired before the lockdown started.
Prabha Energy Pvt. Ltd. vs. The State of Jharkhand & Ors.
(2022) TaxCorp(IDT) 6028 (HC-JHARKHAND)
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Supplies made by applicant is not pure service but a composite supply of purified water, smart cards, maintenance of RO plant, vending machines & providing security.
In the matter of Unique Aqua Systems
(2022) TaxCorp(IDT) 6021 (AAR)
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Though supplier is located outside India and recipient is in India, the place of supply is outside India and thus, same is not covered under import of service and hence, not taxable under RCM.
In the matter of Guitar Head Publishing LLP
(2022) TaxCorp(IDT) 6020 (AAR)
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Services extended by Appellant to TANTRASCO cannot constitute distribution services.
In the matter of Tamil Nadu Generation and Distribution Corporation Ltd
(2022) TaxCorp(IDT) 6019 (AAR)
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A person can seek advance ruling only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken.
In the matter of Hubli-Dharwad Municipal Corporation
(2022) TaxCorp(IDT) 6018 (AAR)
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The Tamarind which is processed by sun drying, de-shelling, de-seeding, the process which are not farm level processes, is not an Agricultural Produce as defined under explanation 2(d).
In the matter of Arun Cooling Home
(2022) TaxCorp(IDT) 6017 (AAR)
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Finance Act, 2021 has overruled what the courts have held till now and has countered the principles of mutuality by way of explanation which states that the members or constituents of the club and the club, are two separate entities and persons for the purpose of section 7 which defines supply.
In the matter of Bowring Institute
(2022) TaxCorp(IDT) 6016 (AAR)
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The product contains fruit juice but is not Fruit Pulp or Fruit juice based drink but a carbonated fruit beverage as marketed by Appellant and therefore is not classifiable under CTH 22029920 as claimed by Appellant.
In the matter of Kalis Sparkling Water Private Limited
(2022) TaxCorp(IDT) 6015 (AAR)
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The appellant is free to file fresh application before the AAR, if he wishes to do so, since there is no pending proceedings at the HC.
In the matter of Tvl. Padmavathi Hospitality and Facilities Management Service.
(2022) TaxCorp(IDT) 6014 (AAR)
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Any interpretation, if it defeats the very purpose of the provision, is not only incorrect but also improper and bad in law.
In the matter of Erode Infrastructures Private Limited
(2022) TaxCorp(IDT) 6013 (AAR)
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Appellant are suppliers to their own joint venture (JV) partners and not to Greater Chennai Corporation (GCC), and hence recipient of services is their own JV partners.
In the matter of Sumeet Facilities Limited
(2022) TaxCorp(IDT) 6012 (AAR)
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