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Assessee is permitted to file revocation of the cancellation of registration not later than April 03.
Namrata Pradhan vs. Additional CT & GST
(2023) TaxCorp(IDT) 7376 (HC-ORISSA)
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The attachment of bank accounts is a draconian step and such action can only be taken in case conditions specified in Section 83 of the Act, are fully satisfied.
Sakshi Bahl & Anr. vs. The Principal Additional Director General
(2023) TaxCorp(IDT) 7375 (HC-DELHI)
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Fees received by Applicant from Asian Institute for services rendered to their patients is not exempt from GST.
In the matter of ARPK Healthcare Private Ltd.
(2023) TaxCorp(IDT) 7374 (AAR)
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PVC Cushion Mats for motor vehicles cannot be considered purely car accessories and are classifiable under Chapter 39 which attracts 18% GST.
In the matter of Oswal Poly Rubbers
(2023) TaxCorp(IDT) 7373 (AAR)
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Supply of leasing pre-owned vehicles cannot be treated as leasing or renting of goods such as computer, furniture, etc. and the rates shall be applicable as per the specification of vehicles.
In the matter of Dream Road Technologies Pvt Ltd
(2023) TaxCorp(IDT) 7372 (AAR)
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Transactions of supplying rice to customers in pre-packaged and labelled packages having quantity upto 25 Kgs falls within the purview of the scope of supply and attracts levy of tax.
In the matter of DD International Pvt Ltd
(2023) TaxCorp(IDT) 7371 (AAR)
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Including domestic turnover in the defintion of zero rated supply which is meant to cover only exports is clearly arbitrary and unreasonable.
Tonbo Imaging India Pvt Ltd Vs UOI & Ors
(2023) TaxCorp(IDT) 7370 (HC-KARNATAKA)
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A Cooperative Housing Society's outgoing member's contribution, is nothing but advance amount paid to the society for services carried out or to be carried out for the members of the Society and is therefore taxable as per GST laws.
In the matter of Monalisa Co-operative Housing Society Ltd.
(2023) TaxCorp(IDT) 7369 (AAR)
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It doesn’t appear from the order that Appellate Authority had examined the question and also, assessee was not given an opportunity to meet the case.
DL Support Services India Pvt Ltd vs. Additional Commissioner GST
(2023) TaxCorp(IDT) 7368 (HC-DELHI)
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Mere undergoing training with the applicant without endorsement of the licence by a competent authority will not enable a pilot to fly an aircraft or seek employment.
In the matter of CAE Flight Training (India) Pvt Ltd.
(2023) TaxCorp(IDT) 7367 (AAR)
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Supply of goods to Overseas Customers without goods entering the Indian territory is covered under Entry 7 of Schedule III of CGST Act, 2017, since the Applicant is supplying goods from a location outside India to another location outside India.
In the matter of Marubeni India Pvt Ltd
(2023) TaxCorp(IDT) 7366 (AAR)
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Sugarcane can be considered as other parts of plants covered by Ch 20 which is preparation of vegetables, fruits, nuts or other parts of plants and more appropriately by tariff item 20098990.
In the matter of Gobind Sugar Mills Ltd.
(2023) TaxCorp(IDT) 7365 (AAR)
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Sale of one of the independent running business divisions of Applicant along with all the assets and liabilities of independent business division on a going concern basis, in terms of business transfer agreement constitutes supply.
In the matter of PICO2DEMTO Semiconductor Services Pct. Ltd.
(2023) TaxCorp(IDT) 7364 (AAR)
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Assessee has readily accepted that it was remiss in not filing the returns in time however, the claim for accumulated ITC on account of inverted tax structure cannot be withheld on that ground.
Ajay Kumar Jindal vs. Superintendent
(2023) TaxCorp(IDT) 7352 (HC-DELHI)
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Even if it is assumed that assessee has rendered services on behalf of a third party, the same would not make assessee an intermediary since it is the actual supplier of the professional services and has not arranged or facilitated the supply from any third party.
Ernst and Young Ltd vs Additional Commissioner, CGST Appeals -II
(2023) TaxCorp(IDT) 7347 (HC-DELHI)
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Applicant must first cooperate with the investigation which according to the first respondent is only for the purpose of recording his statement and to verify the books of accounts.
Kamlesh Majithia v. Assistant Commissioner of Sale Tax & anr.
(2023) TaxCorp(IDT) 7338 (HC-BOMBAY)
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Security amount deposited under the interim order is released in favour of the petitioner.
Vriddhi Infratech India Pvt. Ltd. vs. Commissioner, Commercial Tax U.P. Lucknow
(2023) TaxCorp(IDT) 7337 (HC-ALLAHABAD)
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Block on assessee’s bank account is to continue only if it is satisfied that the conditions as specified in Section 83 of the CGST Act continue to exist.
Eunike General Trading vs. Commissioner of GST
(2023) TaxCorp(IDT) 7336 (HC-DELHI)
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Neither the show cause notice nor the order of demand clearly sets out the reason for imposing the tax liability as well as penalty.
Ram Prakash Chauhan v. Commissioner of Delhi (Goods and Service Tax) & Anr.
(2023) TaxCorp(IDT) 7334 (HC-DELHI)
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Revenue is directed to receive the same manually and facilitate the uploading of details in web portal within 4 weeks.
YB Constructions Pvt. Ltd. v. UOI & Ors
(2023) TaxCorp(IDT) 7333 (HC-ORISSA)
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