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The Applicant’s service is not covered under supply as defined u/s 7 of CGST Act, 2017, therefore, it is not liable for registration under the provisions of Section 22(1) of the CGST Act, 2017.
In the matter of Vikas Centre for Development
(2023) TaxCorp(IDT) 7074 (AAR)
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We really wonder why and how respondent No.2 could have taken such a hyper technical and pedantic view of the matter to hold that even the delay of one day would be fatal to the maintainability of the appeal.
Sunil Kumar Vij vs UOI & ors
(2023) TaxCorp(IDT) 7073 (HC-HP)
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Amount filled in basic rate column is duly auto generated and not at all auto corrected.
Innovative Group Conference and Event Solution Pvt. Ltd vs Deputy Commissioner, Chamba & anr.
(2023) TaxCorp(IDT) 7072 (HC-HP)
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Assessee cannot claim supplementary refund by computing transaction of each individual unit treating as separate entity or separate registered person.
Vedanta Limited vs. UOI
(2023) TaxCorp(IDT) 7071 (HC-ORISSA)
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Readily available food and beverages purchased from local market and sold over the counter constitutes as supply of goods and not restaurant service taxable at applicable rate of GST in terms of Sr. No. 7 (ii) of Notification No. 11/2017- CTR dated June 28, 2017.
In the matter of Ridhi Enterprise
(2023) TaxCorp(IDT) 7066 (AAR)
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Assessee is required to file fresh claim producing necessary proof of additional tax liability incurred account of GST introduction.
Gordhandas Gobindram vs. State of Chhattisgarh & Ors.
(2023) TaxCorp(IDT) 7065 (HC-CHHATTISGARH)
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Where assessee-dealer has opted for refund of accrued ITC from VAT regime, it cannot be compelled to opt for carrying forward the credit to GST regime as it is after all an option given to the dealer.
Easwaran Brothers India Pvt Ltd vs Assistant Commissioner (ST) (FAC)
(2023) TaxCorp(IDT) 7064 (HC-MADRAS)
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The AA was solely guided by the action taken by Ultadanga tax authorities without examining the specific facts and circumstances of the case on hand, moreover, no such allegation was raised against the Assessee in the SCN.
Shraddha Overseas Pvt Ltd & Anr vs. The Assistant Commissioner of State Tax
(2023) TaxCorp(IDT) 7063 (HC-CALCUTTA)
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Assessee is directed to deposit the principal profiteered amount of Rs. 1.2 crores being the GST imposed which has already been deposited in 6 equated instalments commencing January 01, 2023.
New World Realty LLP vs. UOI & Ors
(2023) TaxCorp(IDT) 7062 (HC-DELHI)
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Even though the SCN provided the opportunity of hearing, it failed to specify the time or date for personal hearing to enable the assessee to present a reply.
Lakkad Brothers and Co. Vs State of Gujarat
(2023) TaxCorp(IDT) 7061 (HC-GUJARAT)
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ITC will be available to appellant in respect of food & beverages as canteen facility, is obligatorily to be provided under the Factories Act, 1948, to its direct employees working in the factory.
In the matter of Tata Motors Limited
(2022) TaxCorp(IDT) 7048 (AAR)
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Applicant provisioning certain types of supply to Indian Railways is not eligible to concessional rate of GST at 12% after July 18, 2022 or even before July 18,2022 opining that appropriate rate of IGST payable by the applicant on services provided on construction line as well as 'open line' is 18%.
In the matter of The India Thermit Corporation Ltd.
(2022) TaxCorp(IDT) 7047 (AAR)
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The composite supply of works contract services for development of and regulation of water supply and sewerage facilities by the Applicant to Uttar Pradesh Jal Nigam, not being a local authority, thus is not covered by Notification no. 15/2021 dated November 18, 2021, hence taxable at 18% and not 12% as sought by the Applicant.
In the matter of Indian Hume Pipe Company Ltd
(2022) TaxCorp(IDT) 7046 (AAR)
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Work contract services supplied to Uttar Pradesh Jal Nigam is taxable @18% and, not 12% as per Entry 3(xii) of Notification No. 11/2017-CT (R) dated June 28, 2017.
In the matter of Concrete Udyog Ltd.
(2022) TaxCorp(IDT) 7045 (AAR)
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Eco-friendly expandable paper wrap is classifiable under HSN 48239013 as a packing and wrapping paper, taxable at 18% as per Notification no. 01/2017-CT dated June 28, 2017.
In the matter of V.M. Technocoatings
(2022) TaxCorp(IDT) 7044 (AAR)
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Marine paint manufactured and supplied by Assessee cannot be classified as part of the ship.
Jotun India Pvt Ltd vs UOI & ors
(2022) TaxCorp(IDT) 7043 (HC-BOMBAY)
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If the Officer wishes to initiate proceedings for cancellation of registration, he must issue a notice as specified in Rule 21 of the CGST Rules and in form GST REG-17 and not in form GST REG-31.
Pankaj Cottage vs. The GST Officer & Ors.
(2022) TaxCorp(IDT) 7042 (HC-KARNATAKA)
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Assessee is directed to approach its jurisdictional GST authority for refund of the tax deposited and/or its reversal.
ESL Steel Ltd vs. Bharat Heavy Electricals Ltd & Ors.
(2022) TaxCorp(IDT) 7041 (HC-JHARKHAND)
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The interest amount receivable on annual instalments fixed by the Applicant on the balance cost of land is a part of the value of taxable supply and shall be liable to GST.
In the matter of Andhra Pradesh Industrial Infrastructure Corporation Ltd
(2022) TaxCorp(IDT) 7037 (AAR)
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Procurement and distribution of drugs, medicines and other surgical equipment by Applicant on behalf of Govt. without any value addition, and without any profit/loss, without even the intent to do business, amounts to supply u/s 7 of the CGST Act.
In the matter of Andhra Pradesh Medical Services and Infrastructure Development Corporation
(2022) TaxCorp(IDT) 7036 (AAR)
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