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By resorting to such coercive tactics and prematurely recovering the amount, Revenue has acted wholly without the authority of law and in breach of principles of natural justice.
Blue Cross Laboratories vs. UOI & Ors.
(2023) TaxCorp(IDT) 7294 (HC-BOMBAY)
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As further summons have not been issued and Revenue has issued only letters and the purpose of issuance of summons also stands fructified, no further summons are required to be issued to the Assessee for the purpose for which the earlier summons were issued.
Blue Cross Laboratories Pvt Ltd vs. Union of India
(2023) TaxCorp(IDT) 7289 (HC-BOMBAY)
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Revenue has not secured any order which would, in any manner, stay the operation of appellate orders passed by AA.
Brij Mohan Mangla vs. UOI & Ors.
(2023) TaxCorp(IDT) 7288 (HC-DELHI)
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Supply of readily available ice creams sold over the counter cannot be considered as supply of restaurant service, is akin to supply of ice cream from ice cream parlour, hence would attract GST at 18%.
In the matter of HRPL Restaurants Pvt Ltd
(2023) TaxCorp(IDT) 7278 (AAR)
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When the vouchers intended to be procured by the Appellant is neither goods nor service, the question of ITC eligibility does not arise as primary condition for eligibility to input tax credit is that there should be an inward supply of either goods or services on which tax is charged by the supplier.
In the matter of Myntra Designs Pvt. Ltd.
(2023) TaxCorp(IDT) 7277 (AAR)
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Revenue is directed to refund the amount w.r.t the period of September, 2018 to December, 2019 and January, 2020 to November, 2021 within 8 weeks, while taking a proper undertaking from assessee.
SE Forge Ltd vs UOI
(2023) TaxCorp(IDT) 7274 (HC-GUJARAT)
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Being a show cause notice, that too when the same has been issued on account of non-payment of the GST as per FORM GST DRC-01, this Court cannot entertain this writ petition at this stage.
Liberty Clothing Company Vs UOI & Ors
(2023) TaxCorp(IDT) 7272 (HC-MADRAS)
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If an allegation or ground is not made at the time of issuance of show cause notice, the authority cannot go beyond the scope of show cause notice to create new ground at the later stage of adjudication.
CJ DARCL Logistics Ltd. vs. UOI & Ors.
(2023) TaxCorp(IDT) 7271 (HC-JHARKHAND)
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In absence of any order which has the effect of staying import of Appellate Authority’s stance of allowing refund on account of IDS to footwear supplier, it is not permissible for Revenue to simply ignore the same on the ground that it proposes to file an appeal.
Saurabh Singal Vs Central Goods And Services Tax, Delhi
(2023) TaxCorp(IDT) 7270 (HC-DELHI)
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Supply by Duty-Free Shops constitutes export/zero-rated supply, therefore eligible for ITC.
Nuance Group (India) Pvt Ltd vs. The Union of India and ors.
(2023) TaxCorp(IDT) 7269 (HC-KARNATAKA)
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Revenue is directed to pass appropriate order after affording a reasonable opportunity of hearing to the assessee while passing fresh order on remand.
Southern Enterprises vs. Appellate Joint Commissioner ST
(2023) TaxCorp(IDT) 7268 (HC-AP)
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Food products manufactured by Applicant are covered under Tariff Heading 2106 and exigible to 18% GST.
In the matter of SATS Food Solutions India Pvt Ltd.
(2023) TaxCorp(IDT) 7267 (AAR)
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Services provided by Applicant in relation to maintenance of various colonies developed by CGHB and not handed over to local authority is not eligible for the benefit of NIL rate of GST.
In the matter of Call Me Services
(2023) TaxCorp(IDT) 7261 (AAR)
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The appeal to the Appellate Tribunal can be filed within three months from the date of the communication of the order or date on which the President or State President, as the case may be, of the Appellate Tribunal enters office, whichever is later.
Rochem India Pvt. Ltd. & Ors. vs. UOI & Ors.
(2023) TaxCorp(IDT) 7260 (HC-BOMBAY)
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CESC is neither Government authority nor a local authority as it fails to satisfy conditions of Para 2(zf) of Notification No. 12/2017-C.T. (R) dated June 28, 2017.
In the matter of Chamundeshwari Electricity Supply Corporation Ltd.
(2023) TaxCorp(IDT) 7259 (AAR)
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Works contract services supplied by Applicant, a leading company in water resource management to BWSSB is service to Governmental Authority under GST with applicable rate 18% for sewage treatment to BWSSB on or after January 01, 2022.
In the matter of Suez India Pvt Ltd
(2023) TaxCorp(IDT) 7258 (AAR)
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If the Applicant sells coir-pith compost in pre-packed and labelled 30 Kg and above quantity bags with unregistered brand name SURYA, the same is eligible to tax at 5% GST.
In the matter of Sri Lakshminarasimha Agro Products
(2023) TaxCorp(IDT) 7255 (AAR)
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BWSSB is answerable to State Government and is empowered by the Act to manage a local fund, thus it qualifies as a local authority.
In the matter of The Indian Hume Pipe Co.
(2023) TaxCorp(IDT) 7254 (AAR)
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Consideration received from prospective buyers whether as advances or as full consideration before completion of development works on land for selling them as plots, are only towards obtaining a transfer of title of the plot of land, hence not taxable.
In the matter of Rabia Khanum
(2023) TaxCorp(IDT) 7253 (AAR)
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Applicant satisfies all the three conditions to be eligible for exemption under sr no. 3A of the Notification No. 12/2017-CT (R).
In the matter of Somnath Flour Mills Pvt Ltd.
(2023) TaxCorp(IDT) 7252 (AAR)
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