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Applicant undertaking sale of alcoholic liquor for human consumption is required to reverse ITC as per section 17(2) of GST Act r/w Rule 42 of GST Rules.
In the matter of Karnani FNB Specialities LLP
(2023) TaxCorp(IDT) 7251 (AAR)
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Unpalatable apathy to the principle of natural justice would need surely quick rectificational approach on the part of the officers concerned.
Randhawa Construction Co. vs. UOI
(2023) TaxCorp(IDT) 7250 (HC-GUJARAT)
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The time to file appeals/application to the Appellate Tribunal would be counted from the date the President or the State President enters the office.
Gulf Oil Lubricants India Ltd vs. Joint Commissioner of State Tax Appeal & Ors.
(2023) TaxCorp(IDT) 7246 (HC-BOMBAY)
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Composite supply of services by way of milling of wheat into flour to Food & Supplies Department, Govt. of West Bengal for distribution under Public Distribution System is eligible for exemption.
In the matter of Jai Lokenath Flour Mills Pvt Ltd
(2023) TaxCorp(IDT) 7242 (AAR)
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10 gms of gold retained by Applicant on account of wastage which is beyond the permissible limit of wastage in the nature of normal loss, shall form a part of value of supply of job-work services, taxable at 5%.
In the matter of Aabhushan Jewellers Pvt. Ltd.
(2023) TaxCorp(IDT) 7241 (AAR)
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Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind.
In the matter of Shopinshop Franchise Pvt. Ltd.
(2023) TaxCorp(IDT) 7240 (AAR)
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When considering an application for cancellation of composition permission under CGST Act, the proper officer need to reckon the date from which assessee breaches conditions u/s 10.
SKP Pharmachem vs UOI
(2023) TaxCorp(IDT) 7236 (HC-GUJARAT)
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The position of law is well settled and the provisions relating to interest on delayed payment of refund have been consistently held as beneficial and non-discriminatory.
SBI Cards & Payment Services Ltd. vs. UOI & Ors.
(2023) TaxCorp(IDT) 7232 (HC-P&H)
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Supply of goods or services for setting up of network would qualify as a composite supply of works contract and activities of the appellant are covered by sub-clause (ii) of Entry No. 3 of Notification No. 11/2017-CT(R) and attract 18% GST.
In the matter of Sterlite Technologies Ltd.
(2023) TaxCorp(IDT) 7231 (AAR)
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Since it is merely a matter of cancellation of registration, the question of limitation should not matter, as it cannot be said that any right has accrued to State which would rather be adversely affected by cancellation.
Rohit Enterprises vs. The Commissioner & Ors.
(2023) TaxCorp(IDT) 7228 (HC-BOMBAY)
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Since a specific request had not been made by the Assessee for release of the blocked funds in its HDFC Bank Account, it will have to give a fresh representation to Revenue seeking for release of the blocked funds in the Assessee's bank account, maintained with HDFC Bank.
Lucas TVS Ltd vs. Superintendent of GST and Central Excise & Ors
(2023) TaxCorp(IDT) 7227 (HC-MADRAS)
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On factual score, the assessee was not given opportunity of hearing and the extent of assessee’s physical and mental stress is amply demonstrated in the documents filed alongwith the writ petition.
DYM Auto World V/s Assistant Commissioner of CGST and Central Excise & Ors.
(2023) TaxCorp(IDT) 7226 (HC-CALCUTTA)
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Once the special statute like GST has prescribed the punishment, Applicant cannot be booked u/s 409, 420, 465, 468, 471, 120-B r r/w Section 34 of the IPC.
Bal Mukund Vaishnav VS.The State of Maharashtra and anr.
(2023) TaxCorp(IDT) 7225 (HC-BOMBAY)
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If the assessee wants to demonstrates that the action taken u/s 83 is not proper in law and facts, the concerned Authority can only release the attachment as per the said provision.
Wisemax Enterprises vs UOI & Ors.
(2023) TaxCorp(IDT) 7224 (HC-BOMBAY)
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On similar matters raising identical grievances by assessee, Court has set-aside the order and remitted the matter back to primary authority for fresh decision.
Venkata Sai RCC Pipes and Infrastructures Vs The Joint Commissioner
(2023) TaxCorp(IDT) 7223 (HC-DELHI)
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Since the Assessee did not participate in the personal hearing afforded to him as per the impugned Summons, this Court deems it fit to grant one more opportunity for the Assessee to participate in the personal hearing.
Tvl. Metal Trade Incorporation vs. The Special Secretary& Ors.
(2023) TaxCorp(IDT) 7214 (HC-MADRAS)
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Provisional attachment being a prepounion step, statutory conditions for a valid exercise of the power must be strictly fulfilled, and the proper officer is always required to ensure that provisional attachment may not hamper normal business activities of the taxable person.
Smita and Sons Coal Pvt Ltd vs State of Gujarat
(2023) TaxCorp(IDT) 7210 (HC-GUJARAT)
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Assessee cannot be allowed to change the classification of Tariff Heading of Polypropylene Leno Bags to avail lower rate of Tariff under GST regime.
Mega Flex Plastics Ltd & Anr vs. The Union of India & Ors.
(2023) TaxCorp(IDT) 7207 (HC-CALCUTTA)
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As per Section 75(4), personal hearing is mandatory before passing any adverse order against the assessee.
Ultratech Cement Ltd. vs. UOI & ors
(2023) TaxCorp(IDT) 7206 (HC-MP)
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Appellate Authority is direcetd to accept the Memorandum of Appeal and decide the appeal on merits within 6 weeks.
Sikha Debnath vs Assistant Commissioner of State Tax
(2023) TaxCorp(IDT) 7205 (HC-CALCUTTA)
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