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In tax frauds the modus operandi of creating fictitious entities to get around the rigours of law is not unknown.
Yogesh Jagdish Kanodia vs. The State of Maharashtra and Anr.
(2021) TaxCorp(IDT) 4647 (HC-BOMBAY)
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The Revenue can’t have any claim to further overdraft, if any, availed of by the Assessee with SBI, but continuation of attachment on the bank accounts is directed till further orders in pursuance to the objections to be filed under Rule 159(5).
Ramakrishna Electro Components Pvt. Ltd. vs. UOI
(2021) TaxCorp(IDT) 4646 (HC-DELHI)
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The Joint Director, Directorate General of GST Intelligence, Bhopal is directed to first deal with and decide on the Petitioner’s objection in accordance with law, before proceeding further.
Jaiprakash Associates Ltd vs. Union of India
(2021) TaxCorp(IDT) 4645 (HC-MP)
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In the Master Circular, in clear terms, it has been stated that the SCN and the documents relied upon in the SCN, should be served on the assessee for initiation of the adjudication proceedings, and those documents which are not relied upon in the SCN are to be returned under proper receipt.
Universal Dyechem Private Limited vs. Union of India
(2021) TaxCorp(IDT) 4644 (HC-GUJARAT)
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HO by charging a mark-up over and above cost of assurance services, spare parts, and other cost incurred in relation to upkeep and maintenance of aircrafts, thereby adding value to cost, is incurring a taxable supply of service as per CGST Act.
In the matter of Tata Sia Airlines Ltd.
(2021) TaxCorp(IDT) 4637 (AAR)
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This Authority cannot provide a decision to the applicant in the form of an advance ruling.
In the matter of Shasank Shekhar Jalan
(2021) TaxCorp(IDT) 4636 (AAR)
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Work is aimed at improvement of Wular Lakebed which is works contract within the meaning of section 2 (119) of the GST Act, where earthwork exceeds more than 75% of the contract value.
In the matter of RDL-ZYCHL-JV
(2021) TaxCorp(IDT) 4635 (AAR)
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The product Non-Woven Bags is liable to 18% GST from July 01, 2017 to September 30, 2019, 12% GST from October 1, 2019 to December 30, 2019 and 18% GST January 1, 2020 onwards.
In the matter of Karam Green Bags
(2021) TaxCorp(IDT) 4634 (AAR)
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It is reasonable to agree with the views expressed in CBEC Circular No. 433/66/98-CX-6 that fusible interlining cloth is classifiable under Heading 5903.
In the matter of Girish Rathod (Jay Ambey)
(2021) TaxCorp(IDT) 4633 (AAR)
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The business promotion services rendered as per Contract as Intermediary services being provided by the Applicant is covered under SAC 9983, liable to GST @18% and hence, the Applicant is liable for registration u/s 22(1) of CGST Act.
In the matter of Dr. H.B. Govardhan
(2021) TaxCorp(IDT) 4632 (AAR)
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Provision of manpower for security and housekeeping services is not covered under Twelfth schedule to the Constitution.
In the matter of KSF-9 Corporate Services Pvt. Ltd.
(2021) TaxCorp(IDT) 4631 (AAR)
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Inputs for animal feed are different from the animal feed and bran manufactured by applicant as raw material/input cannot be directly used for feeding animal and cattle.
In the matter of Sanstar Biopolymers Limited
(2021) TaxCorp(IDT) 4630 (AAR)
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Condition (3) is not met since applicant has not submitted supporting evidence in the form of agreement with Rites Ltd. to infer that the work contract pertains to railways owned by Ministry of Railways.
In the matter of SKG-JK-NMC Associates (JV)
(2021) TaxCorp(IDT) 4629 (AAR)
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Petitioner remaining behind smoke screen by withholding identity as well as true identities of the Partners had availed fake ITC.
Rakesh Arora vs. State of Punjab
(2021) TaxCorp(IDT) 4627 (HC-P&H)
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An amount of Rs. 40,000 in the bank account has been frozen but monies due from overseas buyers to the Assessee are also held up due to such freezing.
Global Enterprises vs. The Commissioner of Central CGST
(2021) TaxCorp(IDT) 4626 (HC-DELHI)
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If Revenue is of the firm view that the registration deserves to be cancelled, only then, it may initiate exercise of issuing fresh SCN and passing fresh order, otherwise, the original registration may be restored in accordance with law.
Syed Jafar Abbas vs. Commercial Tax Officer
(2021) TaxCorp(IDT) 4625 (HC-GUJARAT)
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The matter is at the stage of MOV-GST 10 the Assessee has been issued SCN u/s 130 of the CGST Act.
Hariom Traders vs. State of Gujarat
(2021) TaxCorp(IDT) 4624 (HC-GUJARAT)
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No useful purpose would be served to remand the proceeding now as that would amount to giving the Revenue a second inning to build a fresh case that too after being aware of the defense set out by the Assessee in the first leg of the proceedings.
Anandeshwar Traders vs. State of UP and Ors.
(2021) TaxCorp(IDT) 4623 (HC-ALLAHABAD)
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Activity of job work consisting of fabrication including of bullet proof work done on chassis provided by the Principal is a supply of service attracting 18% GST.
In the matter of Jeet & Jeet Glass and Chemicals Pvt. Ltd.
(2021) TaxCorp(IDT) 4620 (AAR)
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Any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods and not a service as per para 1 (c) of Schedule II of the CGST/OGST Act.
In the matter of Nexustar Lighting Project Pvt. Ltd.
(2021) TaxCorp(IDT) 4619 (AAR)
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