-
Court must adopt construction which will ensure smooth and harmonious working of the statute and eschew the other which will lead to absurdity or give rise to practical inconvenience or friction or confusion in the working of the system.
Indo International Tobacco Ltd. vs. Additional Director General, DGGI & Ors.
(2022) TaxCorp(IDT) 5774 (HC-DELHI)
-
Merely the direction preferred by the petitioners for delivery of consignment to the place.
Karnataka Traders vs State of Gujarat
(2022) TaxCorp(IDT) 5773 (HC-GUJARAT)
-
Assessee’s supply falls under serial no. 3A of the Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017 since it fulfils the criteria of supply provided by Government/Local Authority/Governmental authority/Government Entity along with functions in relation to Panchayat.
In the matter of Maa Laxmi Enterprise
(2022) TaxCorp(IDT) 5772 (AAR)
-
The law makes it explicitly clear that plant and machinery excludes land as laid down in explanation following Section 17(5).
In the matter of GACL NALCO Alkalies & Chemical Pvt. Ltd.
(2022) TaxCorp(IDT) 5771 (AAR)
-
Bar of blocked credit raised vide Section 17(5)(aa), Section 17(5)(ab) and section 17(5)(b)(i) CGST Act is not applicable in subject case.
In the matter of Sikka Ports & Terminals Ltd.
(2022) TaxCorp(IDT) 5770 (AAR)
-
The instant project doesn’t have any commercial apartments, and as a result, falls under the residential real estate project category.
In the matter of Kayal Infra
(2022) TaxCorp(IDT) 5769 (AAR)
-
Scope of work in respect of O&M contract, includes major and minor repairs, install meters to measure consumption which essentially involves transfer of materials in goods.
In the matter of Suez India Private Limited
(2022) TaxCorp(IDT) 5768 (AAR)
-
Health care services provided under a membership scheme run by multi-super specialty hospitals to its members and their families are not taxable and will not attract GST.
In the matter of Divyajivan Healthcare LLP
(2022) TaxCorp(IDT) 5767 (AAR)
-
Petitioner is permitted to file afresh the application for refund manually.
Twin Disc Power Transmission Pvt. Ltd. vs. The Deputy Commissioner (ST) & Ors.
(2022) TaxCorp(IDT) 5763 (HC-MADRAS)
-
Transactional Credits were credits already available for discharging the tax liability, and no provisions under Central Goods and Service Tax Act, 2017 and the respective State Enactments and the Rules should get in their way.
Vikas Elastochem Agencies Private Limited vs. The Deputy Commissioner Central Excise & GST
(2022) TaxCorp(IDT) 5762 (HC-MADRAS)
-
Appellant falls within category as described under Section 13 (3) (4) of IGST Act, 2017 because service is performance based and location of performance of service is in India.
In the matter of Stovec Industries Ltd.
(2022) TaxCorp(IDT) 5760 (AAR)
-
Transaction of supply of goods to buyer in case of trading in foreign countries would be treated as supply of goods in course of inter-State trade or commerce.
In the matter of SPX Flow Technology India Pvt. Ltd.
(2022) TaxCorp(IDT) 5759 (AAR)
-
Amount recovered by employer from employee for providing bus transportation facility or canteen facility shall not attract GST.
In the matter of Emcure House
(2022) TaxCorp(IDT) 5756 (AAR)
-
Amount paid by Petitioner shall be treated as amount paid under protest and will be subject to final appropriation in proceedings to be initiated under Sections 73/74 of CGST Act, 2017.
Aditya Energy Holdings vs. Directorate General of GST Intelligence
(2022) TaxCorp(IDT) 5755 (HC-MADRAS)
-
In absence of any allegation of evasion of tax, the impugned order was passed without application of mind by the proper officer.
Chheda Electricals and Electronics Pvt Ltd vs State of U.P. and 2 Others
(2022) TaxCorp(IDT) 5754 (HC-ALLAHABAD)
-
Revenue is directed to accept the returns filed in terms of proviso 2 Rule 23 of CGST/TNGST Rules and facilitate the payment of tax by the Petitioner.
N. Ramanadhapuram Primary Agri. Co-op Credit Society vs. CBIC
(2022) TaxCorp(IDT) 5753 (HC-MADRAS)
-
Classification under Chapter 5806 will be attracted for narrow woven fabric of Polypropylene yarn with selvedges.
In the matter of Rajivkumar Giriraj Bansal
(2022) TaxCorp(IDT) 5752 (AAR)
-
A taxpayer who has opted for composition scheme has to pay GST @1% on manufacturing sweet and namkeens.
In the matter of Chikkaveeranna Sweet Stall
(2022) TaxCorp(IDT) 5750 (AAR)
-
GST Council is seized of the matter that GST borne by a Taxable Person on industrial plot leasing is not available for construction of immovable property.
In the matter of JM Chemicals
(2022) TaxCorp(IDT) 5749 (AAR)
-
Since the transaction is supported by valid documents, therefore ITC is being allowed to the assessee.
LGW Industries Ltd & Ors. vs. Union of India & Ors.
(2022) TaxCorp(IDT) 5746 (HC-CALCUTTA)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.