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In this case, although payments were made in GST DRC-03, acknowledgement of having accepted the payment in GST DRC-04 is absent.
Vallabh Textiles vs Senior Intelligence Officer & ors.
(2022) TaxCorp(IDT) 7035 (HC-DELHI)
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Services by way of printing various products like pre-examination items like question papers, Optical Mark Reading sheets, answer booklets for conducting an examination by educational boards, provided by the Applicant to educational institutions will not be liable to GST.
In the matter of Universal Print Systems
(2022) TaxCorp(IDT) 7032 (AAR)
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The question is not covered under the issues specified in Section 97 (2) of the CGST Act, 2017.
In the matter of Preethi Granite Exports
(2022) TaxCorp(IDT) 7031 (AAR)
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The value for the purpose of GST computation will be the transaction value plus basic excise duty, National Calamity Contingent Duty and any other amount as prescribed in section 15 of the CGST Act.
In the matter of Das & Sons
(2022) TaxCorp(IDT) 7030 (AAR)
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Product 'roombr', a walltop computer being an automatic data processing machine is rightly classifiable under tariff heading 8471 41 90.
In the matter of Virtulive Technologies Pvt Ltd
(2022) TaxCorp(IDT) 7026 (AAR)
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Transfer of independent part of business pertaining to LoanFront app, a mobile software, amounts to service by way of transfer of going concern as an independent part, thus exempted from GST in terms of SI. no. 2 of Notification no. 12/2017-CT dated June 28, 2017.
In the matter of Capfront Technologies Pvt Ltd
(2022) TaxCorp(IDT) 7025 (AAR)
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Returns were filed belatedly, without giving a dispositive reasoning and without going into the legal drill of returning such a finding on the reasons adduced by assessee.
Raj Kishore Engineering Construction (P) Ltd vs Joint Commissioner (Appeals) II
(2022) TaxCorp(IDT) 7020 (HC-MADRAS)
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The proper officer under Section 74(2) has to issue a show-cause notice as per Section 74, at least six months prior to the time limit specified in Sub-section 74(10) for issuance of the order.
Dhruv Krishan Maggu vs. Principal Director General, DGGI
(2022) TaxCorp(IDT) 7016 (HC-DELHI)
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The restriction, as contemplated under Rule 86A(1) of the CGST Rules, can be imposed only where the ITC available in the ECR has been fraudulently availed or is ineligible.
Sunny Jain vs UOI & Ors.
(2022) TaxCorp(IDT) 7014 (HC-DELHI)
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Supply of work contracts services undertaken for beautification of a big natural lake and construction of suspension wood bridge on it, for Telangana State Tourism Development Corporation are taxable at 18%.
In the matter of Shree Constructions.
(2022) TaxCorp(IDT) 7013 (AAR)
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Execution of work-contract for construction of warehouses and cold storage godowns for Telangana State Industrial Infrastructure Corporation Limited, a Govt. entity, which are rented out, is taxable @18%.
In the matter of Shree Constructions.
(2022) TaxCorp(IDT) 7012 (AAR)
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Failure to make payment or demonstrate before Revenue will lead to continuance of notice.
Madras Radiators and Pressings Ltd. vs. Assistant Commissioner & Ors.
(2022) TaxCorp(IDT) 7008 (HC-MADRAS)
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This Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, the order is bad in law.
Ghar Ghar Ki Awaz vs State of Bihar & ors
(2022) TaxCorp(IDT) 7007 (HC-PATNA)
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Expiry of e-way bill 41 hrs before the time of interception cannot be the ground for detaining and seizure of goods alongwith the vehicle.
Shree Govind Alloys Pvt Ltd vs State of Gujarat
(2022) TaxCorp(IDT) 7006 (HC-GUJARAT)
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18% GST is applicable on the cost of diesel incurred for running DG Set in the course of providing Diesel Generator rental service.
In the matter of Tara Genset Engineers
(2022) TaxCorp(IDT) 7004 (AAR)
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Value of diesel filled by service recipient will be subjected to GST by adding the free value diesel in the value of GTA service.
In the matter of New Jai Hind Transport Service
(2022) TaxCorp(IDT) 7003 (AAR)
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There are no separate applications for the refund and shipping bills are deemed to be refund applications when the goods are exported with payment of tax.
Aartos International LLP vs Deputy Commissioner (Customs)
(2022) TaxCorp(IDT) 7002 (HC-GUJARAT)
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Circulars are binding on the Department and no officer can take a view contrary to stipulations contained in such circulars.
Manappuram Finance Ltd vs. Assistant Commissioner, Central Tax and Excise
(2022) TaxCorp(IDT) 6998 (HC-KERALA)
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Notices proposing to reopen assessments of dealers, are saved by clauses (i) to (iv) of Section 174(2) of the KGST Act and are within the competence of the Department.
Sheen Golden Jewels (India) Pvt. Ltd. vs. State Tax Officer
(2022) TaxCorp(IDT) 6994 (HC-KERALA)
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Administration of COVID-19 vaccination by Hospitals is a composite supply, wherein the principal supply is the sale of vaccine and the auxiliary supply is the service of administering the vaccine and the total transaction is taxable at 5%.
In the matter of Krishna Institute of Medical Sciences Ltd.
(2022) TaxCorp(IDT) 6993 (AAR)
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