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If the applicant deposits Rs.70 lakhs under protest or admission of the disputed amount, which would be adjusted in accordance with the law, the applicant can be enlarged on bail.
Subhash Chouhan vs. UOI & Anr.
(2023) TaxCorp(IDT) 7157 (SC)
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Period of limitation to question the decision of the authority was long over by the time the entire aspect had come to the knowledge of assessee and it was simply not feasible to prefer the appeal against the original order.
Times Projects Vs. State Tax Inspector, Ghatak 1, Ahmedabad, Division 1
(2023) TaxCorp(IDT) 7154 (HC-GUJARAT)
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A lenient view is required to be taken, particularly since the tax periods involved relate to the very first year of the GST regime and authorities must avoid a blinkered view while assessing the tax liability of a dealer under the Act.
Orient Traders vs The Deputy Commissioner of Commercial Taxes
(2023) TaxCorp(IDT) 7153 (HC-KARNATAKA)
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The activity of the Applicant in tanning the raw hide belonging to Principal and converting them to finished leather falling under Chapter 41 in First Schedule to the Customs Tariff Act, 1975 qualifies as Job-Work service and is not a composite supply.
In the matter of Zuha Leather Pvt Ltd
(2023) TaxCorp(IDT) 7152 (AAR)
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JIgarthanda manufactured and sold as pasteurized milk and milk cream qualifies as goods and merits classification under HSN 22029930 taxable at 12%.
In the matter of Madurai Famous Jigarthanda LLP
(2023) TaxCorp(IDT) 7151 (AAR)
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Transfer of business by way of merger between two parties where the transferee agrees to take over assets as well as liabilities of transferor concern along with employees and their benefits is a supply of service.
In the matter of Jayesh Popat
(2023) TaxCorp(IDT) 7150 (AAR)
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Refund of accumulated ITC on account of export of goods cannot be denied without granting hearing opportunity, thus quashes order being violative of natural justice principles.
Chandni Crafts vs. Union of India and Anr.
(2023) TaxCorp(IDT) 7149 (HC-RAJASTHAN)
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When the language in the statute is plain and unambiguous, the Court has to read and understand the plain language as such, and there is no scope for any interpretation.
Pappachan Chakkiath vs. Assistant Commissioner and Ors.
(2023) TaxCorp(IDT) 7148 (HC-KERALA)
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Commissioner, State Tax is directd to take a decision on the Assessee’s representation within a time frame of four weeks.
Deepsons Auto Centre vs. Union of India and Ors.
(2023) TaxCorp(IDT) 7143 (HC-JHARKHAND)
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SEZ unit procuring renting of immovable property or any other service from SEEPZ Special Economic Zone for carrying out the authorized operation in SEZ is not required to pay GST under RCM subject to furnishing of LUT or bond as a deemed supplier of such services.
In the matter of Portescap India Pvt Ltd
(2023) TaxCorp(IDT) 7142 (AAR)
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Show cause notice must contain the requisite details for the person to meet with the challenges.
Ankit J Agarwal (Proprietor of J.P. Corporation) vs. State of Gujarat
(2023) TaxCorp(IDT) 7140 (HC-GUJARAT)
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As the amount is already debited from the Bank account of the Assessee, it shall be entitled to seek recredit, barring the amount of pre-deposit which shall be decided by the authority concerned including of the grant of further stay.
Manjeet Cotton Pvt Ltd vs Commissioner of State Tax
(2023) TaxCorp(IDT) 7139 (HC-GUJARAT)
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Alternative remedy is not an absolute bar if there is violation of principles of natural justice.
Mahendra Sponge and Power Limited vs. Assistant Commissioner State Tax
(2023) TaxCorp(IDT) 7138 (HC-CHHATTISGARH)
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Supply of Aluminium Foil Type Winding Inverter Duty Transformer IDT along with supervisory services for setting-up the Solar Power Generating System, is to be taxed at 70:30 ratio on the total value of supply.
In the matter of Shilchar Technologies Ltd.
(2023) TaxCorp(IDT) 7137 (AAR)
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By hosting a slew of online games like Rummy, Poker, Fantasy sports etc., Petitioner is dealing in actionable goods rather than services.
Myteam11 Fantasy Sports Pvt Ltd vs UOI
(2023) TaxCorp(IDT) 7136 (HC-RAJASTHAN)
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Action of the officers of dispossessing the petitioners of their currency is concerned is illegal and without any authority of law.
Arvind Goyal vs. UOI & Ors.
(2023) TaxCorp(IDT) 7134 (HC-DELHI)
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Writ Court should not act as an expertise to scrutinise the composition and mode of manufacture of a product like of this nature and do the job of classifying a product.
Harsh Polyfabric Pvt Ltd Vs UOI & ors.
(2023) TaxCorp(IDT) 7133 (HC-CALCUTTA)
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The High Court has materially erred in entertaining the writ petition against the show cause notice and quashing and setting aside the same.
State of Punjab Vs Shiv Enterprises & Ors.
(2023) TaxCorp(IDT) 7129 (SC)
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Serving Forms GST DRC-01 and GST DRC-01A before passing an order u/s 73 of the TNGST Act is optional for Proper Officer and not compulsory after amendment to Rule 142(1A) of TNGST Rules w.e.f October 15, 2020.
Vishaka Exports vs Assistant Commissioner (ST) (FAC)
(2023) TaxCorp(IDT) 7128 (HC-MADRAS) · Section 73
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The absence of breach of fundamental rights and violation of principles of natural justice, writ petition is not maintainable, in view of the availability of statutory alternative remedy.
Tanushree Logistics Pvt Ltd vs. State of Rajasthan and Ors.
(2023) TaxCorp(IDT) 7114 (HC-RAJASTHAN)
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