-
In the matter of confiscation of vehicle under section 130 of the KGST Act and section 20 of the IGST Act, there must examination of jurisdictional question regarding the connivance by owner of vehicle with the transporter in tax evasion for imposition of a tax liability.
Jupiter Express Carrier Pvt Ltd vs UOI & ors
(2023) TaxCorp(IDT) 7327 (HC-KARNATAKA)
-
Applicant is liable for payment of GST at the rate of 12% in terms of notification No. 201201 9-C.T. (Rate), dated 30-9- 2019.
In the matter of JCP Agro Process P Ltd.
(2023) TaxCorp(IDT) 7326 (AAR)
-
Poly Vinyl Chloride floor-mats for use in cars is classifiable under CTH 8708 on which applicable rate of GST would be 28%.
In the matter of Manishaben Vipulbhai Sorathiya
(2023) TaxCorp(IDT) 7325 (AAR)
-
Petitioner cannot be compelled to pay tax on the manpower services rendered by it twice.
Skylark Infra Engineering Pvt Ltd vs. Union Of India & Ors
(2023) TaxCorp(IDT) 7324 (HC-RAJASTHAN)
-
Service received by registered person by way of renting of residential premises used as guest-house for company employees is taxable under Reverse Charge Mechanism.
In the matter of Indian Metals and Ferro Alloys Ltd.
(2023) TaxCorp(IDT) 7323 (AAR)
-
The only interim protection that can be granted for the petitioner is to give protection in respect of the impugned attachment orders for a limited period of two weeks challenging the orders of the Appellate Authority by filing a separate Writ Petition.
Veerapandi Common Effluents Treatment Plant Ltd. vs. Asst. Commissioner of State Taxes
(2023) TaxCorp(IDT) 7322 (HC-MADRAS)
-
Principles of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences.
Manoj Kumar Sah v. The State of Bihar
(2023) TaxCorp(IDT) 7321 (HC-PATNA)
-
The Assessee is a partnership firm engaged in trading business and supply of construction material, SCN was issued for cancellation of registration directing it to furnish a reply to the notice within 7 working days, Assessee couldn’t respond within stipulated time hence, the order.
Pragati Enterprises vs. The Commissioner
(2023) TaxCorp(IDT) 7320 (HC-ALLAHABAD)
-
Revenue shall be at liberty to initiate the action by giving a detail fresh show-cause notice within two weeks.
Arsh Traders vs. Commercial Tax Officer
(2023) TaxCorp(IDT) 7319 (HC-GUJARAT)
-
Refund of ITC cannot be denied to Assessee merely because of suspicion of fake invoicing without any cogent material.
Balaji Exim vs. Commissioner
(2023) TaxCorp(IDT) 7312 (HC-DELHI)
-
A single consignment of goods cannot be held to be stored in the godown and to be in transit, simultaneously, at the same time.
Sandeep Kumar Singhal vs. Deputy Commissioner
(2023) TaxCorp(IDT) 7311 (HC-CALCUTTA)
-
The integral facts pleaded in support of the cause of action do constitute a cause empowering the high court to decide the dispute and that, at least, a part of the cause of action to move the high court arose within its jurisdiction.
State of Goa vs Summit Online Trade Solutions (p) Ltd & Ors.
(2023) TaxCorp(IDT) 7310 (SC)
-
The matter should be re-heard by the Original Authority specifically deciding the application filed by the appellants for restoration of the VAT registration.
Radha Mohan Purshottam Das Agarwal & anr vs Deputy Commissioner of State Tax
(2023) TaxCorp(IDT) 7309 (HC-CALCUTTA)
-
This is only about the ITC benefit which in any event has to be given to the Petitioner. On the contrary, if it is not permitted, then the Petitioner will unnecessarily be prejudiced.
Shiva Jyoti Construction vs Chairperson, CBEC & ors.
(2023) TaxCorp(IDT) 7306 (HC-ORISSA)
-
Applicant was released on interim-bail upon depositing Rs. 5 crores out of alleged tax evasion of Rs. 14 crores. Applicant deposited entire sum of Rs. 14 crores and an additional sum of Rs. 35 lakhs which was w.r.t another set of proceedings under GST Act.
Khushnud Khan vs State & Anr.
(2023) TaxCorp(IDT) 7305 (HC-DELHI)
-
Roof Mounted Air-Conditioning Unit manufactured by the Applicant is classifiable under HSN 8415 as Air Conditioning Machines, comprising a motor driven fan and elements for changing temperature and humidity and such classification of goods shall not alter on account of supply by it to Railways.
In the matter of Ess Kay Engineering Company
(2023) TaxCorp(IDT) 7302 (AAR)
-
Activity of building and fabricating of Tipper Body and mounting the same on chassis supplied by the customers and collecting fabrication charges including inputs required for such work, shall result in a supply of service under SAC 9988, attracting GST at 18%.
In the matter of Raj Agro Aids
(2023) TaxCorp(IDT) 7301 (AAR)
-
Applicant is not entitled to claim ITC as per Section 16 of the CGST Act, on the purchases made by it from the seller who had discharged its tax liability but the preceding seller had not discharged its liability.
In the matter of Vimal Alloys Pvt Ltd
(2023) TaxCorp(IDT) 7300 (AAR)
-
Entry 8607 is general in nature which covers parts of railway locomotives or rolling stock whereas entry 8415 is a very specific entry devoted to classification of Air Conditioning machines.
In the matter of Ess Ess Kay Engineering Company Pvt. Ltd.
(2023) TaxCorp(IDT) 7299 (AAR)
-
A show cause notice under Section 74(1) of the CGST Act can be issued only where it appears to the proper officer that the tax has not been paid or short paid or erroneously refunded or where the ITC has been wrongly availed or utilised by reason of fraud, or any wilful-misstatement or suppression of facts to evade tax.
Parity Infotech Solutions Pvt. Ltd vs Government of National Capital Territory of Delhi & Ors.
(2023) TaxCorp(IDT) 7298 (HC-DELHI)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.