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There shall not be any cause for grievance on the part of the assessee for order being non-speaking or cryptic in nature.
L M Corporation Vs State of Gujarat
(2023) TaxCorp(IDT) 7204 (HC-GUJARAT)
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SCN must clearly state the allegations that the concerned noticee has to meet. This being the essence of a show cause notice, any notice that does not qualify this criterion, cannot be considered as a show cause notice.
Surender Kumar Jain vs Principal Commissioner
(2023) TaxCorp(IDT) 7203 (HC-DELHI)
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For the purposes of Section 65(6) of the CGST Act, the prescribed thirty days shall be computed from February 27, 2023.
Tinton River Palms vs. State of Karnataka & Ors.
(2023) TaxCorp(IDT) 7202 (HC-KARNATAKA)
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Revenue is directed to pass final orders on merits and in accordance with law after considering contentions of assessee.
Primox Steels vs. The Joint Commissioner & Ors.
(2023) TaxCorp(IDT) 7201 (HC-MADRAS)
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Court feels that the benefit extended may be extended to the Petitioner.
Pitchaiah Venkateshprumal vs. The Superintendent of CGST & Central Excise
(2023) TaxCorp(IDT) 7200 (HC-MADRAS)
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Revenue is directed to grant the amount of IGST refund to the assessee, as claimed by the assessee as provided under Section 54(6) of the CGST Act r/w Rule 91 of the CGST Rules and credit such amount to the assessee's account within a period of three weeks.
Choksi Exports vs. Union of India
(2023) TaxCorp(IDT) 7198 (HC-GUJARAT)
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Even if, it is presumed to have received because the same has been sent and the presumption is provided under Section 169(3) the foundation is too shaky for this Court to allow the State to build any structure on it. Therefore, show cause notice and the order of cancellation of registration need to be interfered with.
Neha Enterprise vs State of Gujarat
(2023) TaxCorp(IDT) 7197 (HC-GUJARAT)
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The taxing authorities cannot stop any assessee from claiming his statutory right, as provided under this Act in the garb of technicality.
Yash Kothari Public Charitable Trust vs. State of U.P.
(2023) TaxCorp(IDT) 7192 (HC-DELHI)
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The fact that the petitioner was denied the benefit at the material time, cannot be read to mean that the petitioner was not availing the same.
SPECIAL CABLES PVT. LTD. Vs CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS.
(2023) TaxCorp(IDT) 7191 (HC-DELHI)
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All types of Jaggery, pre-packaged and labeled are covered under Chapter Heading 1701 or 1702 of Entry 91A as per Notification No. 01/2017 as amended by Notification No. 6/2022 dated July 13, 2022, and taxable at 5%.
In the matter of Prakash and Company
(2023) TaxCorp(IDT) 7187 (AAR)
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Since the Applicant is involved in the supply of both taxable and exempted supplies, it has to avail ITC proportionately in terms of Section 16 and 17 of CGST Act r/w Rule 142 of CGST Rules, wherein the procedure to be followed is clearly mentioned.
In the matter of Meat Mart Unit
(2023) TaxCorp(IDT) 7186 (AAR)
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Product Potato Starch which is by-product of Potato and generate during the course of manufacture of Chips, Potato Sticks and Aloo Sev, merits classification under CTH 11081300 of Customs Tariff Act, 1975 and attracts 12% GST.
In the matter of Prajapati Keval Dineshbhai
(2023) TaxCorp(IDT) 7185 (AAR)
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If at the end of the investigation nothing is found, without any further requirement of the petitioner moving any authority, the same shall be remitted to the petitioner in his account through RTGS with interest.
Mobile Shopee vs. UOI
(2023) TaxCorp(IDT) 7180 (HC-GUJARAT)
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If SCN suffers from the vice of lack of jurisdiction, and it is an order by itself and is pre-meditated, the Courts are entitled to interfere with the said order.
Joyous Blocks & Panels Pvt Ltd vs. Assistant Commissioner
(2023) TaxCorp(IDT) 7179 (HC-CALCUTTA)
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Supply of vouchers do not fall under the category of goods and services and are exempted from levy of tax.
Premier Sales Promotion Pvt Ltd vs UOI & ors
(2023) TaxCorp(IDT) 7175 (HC-KARNATAKA)
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Rule 117 is a subordinate legislation and restricts the scope of Section 140(1) by permitting only, migration of input tax credit as against credit of value added tax and entry tax stipulated under Section 140(1).
Subhash Singh Choudhary vs State of Jharkhand
(2023) TaxCorp(IDT) 7174 (HC-JHARKHAND)
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By applying the principles of restitution and by way of compensation for the loss caused on account of illegal and wrongful deprivation of the aforesaid amount by the respondents, the petitioner would be entitled to interest.
LM Wind Power Blades (India) Pvt Ltd. Vs UOI & ors
(2023) TaxCorp(IDT) 7161 (HC-KARNATAKA)
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GST@18% on reverse charge basis is leviable on forest permit fee payable to Forest Department on movement of mined coal through forest area, as per Rule (3) of Forest Produce Transit Rules.
In the matter of Singareni Colleries Company Ltd.
(2023) TaxCorp(IDT) 7160 (AAR)
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Applicant is directed to deposit Rs. 70 lakhs under protest or admission of the disputed amount, which would be adjusted in accordance with law.
Subhash Chouhan vs. UOI & Anr.
(2023) TaxCorp(IDT) 7159 (HC-CHHATTISGARH)
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Supply of assistance in design and development of patterns used for manufacture to a customer is a supply of goods and not supply of intermediary service.
In the matter of Precision Camshafts Ltd.
(2023) TaxCorp(IDT) 7158 (AAR)
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