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The assessee has set out no explanation, let alone justifiable explanation, for the condonation of even the one month extension statutorily provided and thus the further delay of 6 months over and above the statutory limitation is fatal to its case.
Jony Electricity India Engineering Pvt Ltd vs The Appellate Authority
(2023) TaxCorp(IDT) 7417 (HC-MADRAS)
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Assessee is directed to approach the proper officer with an application for revocation of cancellation of registration after complying with conditions of the Notification.
Vijay Kumar Jain vs. CGST & Ors.
(2023) TaxCorp(IDT) 7416 (HC-JHARKHAND)
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Application filed is not deficient in material particulars, it cannot be treated as non est.
BSNL vs Union of India
(2023) TaxCorp(IDT) 7408 (HC-DELHI)
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Notifications are not ultra vires to Sections 9(5) of the Act of 2017 in view of the statutory recognition in the CGST Act, 2017 that ECO’s are a distinct category, a class of service providers, which are separate and distinct from the individual supplier.
Uber India Systems Pvt. Ltd. & Ors. vs. UOI & Anr.
(2023) TaxCorp(IDT) 7407 (HC-DELHI)
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Revenue is directed to process the Assessee’s claim of refund of integrated tax relating to Market Research Services as claimed along with interest.
Ohmi Industries Asia Pvt. Ltd. vs. Assistant Commissioner
(2023) TaxCorp(IDT) 7404 (HC-DELHI)
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Even if the commodity is packed for retail sale for any buyer who may purchase at a later point, but it is packaged to a specific buyer, therefore first and foremost condition of taxability is not satisfied.
In the matter of Seetharamnjaneya Dal and Fried Gram Mill.
(2023) TaxCorp(IDT) 7403 (AAR)
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ITC on the above is restricted to the extent of the cost borne by the applicant for providing canteen services to its direct employees, but disallowing proportionate credit to the extent embedded in the cost of goods recovered from such employees.
In the matter of Cadila Pharmaceuticals Ltd.
(2023) TaxCorp(IDT) 7402 (AAR)
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The applicant is not eligible for exemption available against Sl.No. 3 of the Notification ibid and the services are liable to classified as works contract services and therefore is subject to payment of tax as applicable.
In the matter of Transmission Corporation of Telangana Limited (TRANSCO)
(2023) TaxCorp(IDT) 7397 (AAR)
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Services provided to Govt schools shall be exempt however, GST is leviable on supply to all the cited Govt Colleges, Government offices and Govt Hospitals.
In the matter of Sankalp Facilities and Management Services Pvt Ltd.
(2023) TaxCorp(IDT) 7396 (AAR)
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Scope of the ruling for Authority for Advance Ruling is limited to the transactions being undertaken or proposed to be undertaken.
In the matter of Glensky Spirits Pvt Ltd
(2023) TaxCorp(IDT) 7393 (AAR)
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It is not clear whether the subsidy provided by the Central Government is to be credited directly in account of recipient of services or it is to be accorded to applicant.
In the matter of Vishwas Green Energy
(2023) TaxCorp(IDT) 7392 (AAR)
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If the question raised is pending or decided in any proceedings pertaining to the applicant, the authority shall refuse to admit such application.
In the matter of The Indian Hume Pipe Company Ltd.
(2023) TaxCorp(IDT) 7391 (AAR)
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The one-time premium received by Applicant on allotment of completed commercial units/buildings is taxable supply in terms of Section 7 of CGST/SGST Act which is classifiable under SAC 9972, and taxable @18%.
In the matter of Kedaram Trade Centre
(2023) TaxCorp(IDT) 7387 (AAR)
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GST is not applicable on the amount recovered by the Employer from employees for canteen facility as well as for the transportation facilities provided to them, as the such services do not constitute supply u/s 7 of the CGST Act.
In the matter of Brandix Apparel India Pvt Ltd
(2023) TaxCorp(IDT) 7386 (AAR)
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Liquidated damages collected by service receiver from service provider for non-performing an act constitutes a supply as per section 7 of CGST Act.
In the matter of AP Power Development Co. Ltd.
(2023) TaxCorp(IDT) 7385 (AAR)
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Perception of the consumer or the services receiver is an important factor in determining whether the services provided are bundled or not.
In the matter of Puranik Builders Ltd.
(2023) TaxCorp(IDT) 7383 (AAR)
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Thermal based fogging machines used for mosquito/health/pest/vector control can be classified as mechanical sprayers under entry 325 of schedule III and taxable at 18%.
In the matter of 100X Circle Pvt. Ltd.
(2023) TaxCorp(IDT) 7380 (AAR)
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Applicant, a Limited Liability Partnership rendering security services is required to charge applicable tax on the security services supplied as per Sec. 9(1) of the CGST/HGST Act, 2017 r/w relevant provisions of the IGST Act.
In the matter of AS&D Enterprise LLP
(2023) TaxCorp(IDT) 7379 (AAR)
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Scope of review is limited to only those cases wherein an apparent error has been made out in the order sought to be reviewed.
Polygems vs. The Assistant Commissioner (ST)
(2023) TaxCorp(IDT) 7378 (HC-MADRAS)
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The show cause notice only stated that discrepancies have been noticed, without giving any description or details of the same.
Tirupati Trucking LLP vs. The Superintendent, Central Goods & Services Tax
(2023) TaxCorp(IDT) 7377 (HC-RAJASTHAN)
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