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Orders of provisional attachment under challenge could be said to have outlived statutory right considering the fact that the orders impugned are dated 23.07.2019 and it would cease to operate on expiry of period of one year as prescribed under Section-83 Rule-86A of the CGST Rules, 2017.
Vimal Yashwantgiri Goswami vs. State of Gujarat
(2022) TaxCorp(IDT) 5814 (HC-GUJARAT)
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The State would be entitled to recover the amount of costs, after making payment to the writ petitioner, directly from the person/s responsible for this entirely unnecessary litigation.
Assistant Commissioner (ST) & Ors Vs. Satyam Shivam Papers Pvt. Limited & Anr.
(2022) TaxCorp(IDT) 5813 (SC)
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Petitioners have not been able to show any provision of relevant laws mandating the authority to give personal hearing, and therefore, question of violation of principles of natural justice does not arise in this case.
Ram Prasad Ganga Prasad & Ors vs. Assistant Commissioner, State-Tax, Beadon Street Charge & Ors.
(2022) TaxCorp(IDT) 5812 (HC-CALCUTTA)
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In instant case, location of recipient is outside India however, location where services are actually performed in respect of goods is in the Country, therefore, POS of services provided by Applicant are within the Country.
In the matter of International Inspection Services Pvt Ltd
(2022) TaxCorp(IDT) 5806 (AAR)
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GST would not be payable on the notice pay recoveries made from the employees on account of not serving the full notice period.
In the matter of Syngenta India Ltd.
(2022) TaxCorp(IDT) 5805 (AAR)
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No hard and fast rule exists for considering a plea of bail which depends on number of factors as has been enunciated by the Supreme Court time and again.
Rohit Berlia vs. The Intelligence Officer, Director General of GST Intelligence
(2022) TaxCorp(IDT) 5804 (HC-ORISSA)
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As per notes in Chapter 84 which defines automatic data processing machine, Entry 8471 specifically provides Automatic data processing machines and units thereof.
In the matter of Next Education India Pvt Ltd.
(2022) TaxCorp(IDT) 5803 (AAR)
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Fusible Interlining Fabrics of Cotton has to be classified under CTH 5903.
In the matter of Mahaver Shantilal Bafna
(2022) TaxCorp(IDT) 5801 (AAR)
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The activity of supply of various services under the gamut of Handling by the Applicant without any involvement of goods either as supply or consumed while undertaking such services are ‘Pure Services’ even if the supply is a composite supply of such services.
In the matter of Handloom Weavers Cooperative Society
(2022) TaxCorp(IDT) 5800 (AAR)
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Marine engines form part of the goods of headings specified in the Entry at Sl. No. 252 and spare parts are part of marine engines and not part of headings.
In the matter of George Maijo Industries Pvt. Ltd.
(2022) TaxCorp(IDT) 5799 (AAR)
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The person from whose custody any documents are seized shall be entitled to make copies which the officer may permit, except in cases where, in the opinion of the Proper Officer taking such copies will prejudicially affect the investigation.
Thomas Mathew vs. The State Tax Officer
(2022) TaxCorp(IDT) 5798 (HC-KERALA)
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Description to Sl.No.102 does not include rodent feed and hence taxable under Sl.No.453 of Schedule III of Notification No. 01/2017 dated: 28.06.2017 at the rate of 9% CGST & SGST each.
In the matter of Hylasco Bio-technology Pvt. Ltd.
(2022) TaxCorp(IDT) 5797 (AAR)
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In as much as Construction is an inclusive explanation in the Act, it definitely covers the Original works of Erection, Installation, commissioning of manufacturing Plant, to the extent such expenditure is capitalized in their books of account.
In the matter of Inox Air Products Pvt. Ltd.
(2022) TaxCorp(IDT) 5793 (AAR)
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Refund claim filed by the petitioner is clearly barred under the limitation prescribed under Section 54(1) of the respective enactments read with explanation (h).
Quest Global Engineering Services Pvt. Ltd. Vs. The Deputy Commissioner
(2022) TaxCorp(IDT) 5789 (HC-MADRAS)
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Case laws rendered in the context of earlier service tax laws is distinguishable and have no applicability especially in view of the specific, plain and unambiguous wording in the GST-statute.
In the matter of Syngenta Biosciences Pvt Ltd.
(2022) TaxCorp(IDT) 5788 (AAR)
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Since the goods exported are covered under Second Schedule to the Export Tariff appended to the Customs Tariff Act, 1975, the appellant is not eligible for refund of unutilized ITC.
In the matter of Chowgule and Company Pvt. Ltd.
(2022) TaxCorp(IDT) 5787 (AAR)
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In the event people filed appeals before the wrong forum, the assessee in particular, ought to be informed by email about the error committed by them since all these facilities are fairly new and it requires time to carry out necessary corrections.
Tropical Beverages Pvt. Ltd. vs. The Union of India & Ors.
(2022) TaxCorp(IDT) 5781 (HC-Tripura)
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Allocation and recovery of salary of employees of HO from BO will be subject to GST.
In the matter of Cummins India Ltd.
(2022) TaxCorp(IDT) 5780 (AAR)
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In case of non-opening of portal the assessee will be entitled to make unutilized credit in their GST 3B forms to be filed on the monthly basis.
Nodal Officer, Jt. Commissioner, IT Grievance, GST Bhawan vs. Das Auto Centre
(2022) TaxCorp(IDT) 5779 (HC-CALCUTTA)
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Since the period of limitation for filing the third refund application fell between the said period 15th March 2020 and 2nd October 2021, the said period stood excluded.
Saiher Supply Chain Consulting Pvt. Ltd. vs. UOI & Anr.
(2022) TaxCorp(IDT) 5775 (HC-BOMBAY)
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