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Related services in the present case including post-import and after-sale services falls under the purview of supply u/s 7.
In the matter of Coperion Ideal Pvt Ltd.
(2022) TaxCorp(IDT) 6992 (AAR) · Section 97(2)
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Matter requires examination, as the impact of the impugned notice prima facie appears to be on the petitioner.
Ebixcash Mobility Software India Ltd. vs. UOI & Ors.
(2022) TaxCorp(IDT) 6991 (HC-DELHI)
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As The dealer has not produced details as to tonnage of vehicles, so this finding that it is covered by 87049090 is given on the best judgment basis.
In the matter of Tata Motors Ltd
(2022) TaxCorp(IDT) 6989 (AAR)
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ITC shall not be available to Applicant where inputs are consumed in the construction of connector pipeline outside Applicant's licensed premises which are meant and intended to be for provision of taxable output services.
In the matter of Mumbai Aviation Fuel Farm Facility Pvt Ltd
(2022) TaxCorp(IDT) 6988 (AAR)
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Glaze Gels, made of sugar, water, thickening agents, colours and flavours, used in Bakeries is taxable at 18% GST under CH 1704 90 90.
In the matter of Healthy Life Foodtech Pvt Ltd.
(2022) TaxCorp(IDT) 6987 (AAR)
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Appellant, a charitable society, registered under Societies Registration Act, 1860 is not liable to GST on provision of medical education to students and health-care services provided to patients.
In the matter of Kasturba Health Society
(2022) TaxCorp(IDT) 6981 (AAR)
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Sending of inputs by the Appellant to M/s. Praxair India Private Limited and receiving back of industrial gases under the lease agreement do not qualify as Job Work.
In the matter of Indian Oil Corporation Ltd
(2022) TaxCorp(IDT) 6980 (AAR)
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The nominal cost recovered from employees for provision of subsidised canteen facilities will be subject to GST.
In the matter of Tube Investments
(2022) TaxCorp(IDT) 6979 (AAR)
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The subsidized deduction made by employer from its 3200 employees working in factory who are availing food from in- house canteen facility would be considered towards supply of canteen services u/s 7 of CGST/KGST Act 2017.
In the matter of Federal Mogul Goetze India Ltd
(2022) TaxCorp(IDT) 6978 (AAR)
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The challenge in the writ petition appears to be the jurisdiction from the authority to initiate such proceedings and it goes without saying that the Assessee would not be entitled to canvass the merits of the dispute before the learned writ court except the jurisdictional issue of the proceeding as provided under the statute.
Maity Transport & anr vs The Additional Joint Commissioner, CGST & CX
(2022) TaxCorp(IDT) 6975 (HC-CALCUTTA)
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By merely using the expression mens rea, it would not amount to concluding that there was a willful attempt on the part of the dealer to evade the payment of tax.
Medha Servo Drives Pvt Ltd & Anr vs. The Assistant Commissioner of State Tax
(2022) TaxCorp(IDT) 6974 (HC-CALCUTTA)
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Concerned Jt Commissioner is directed to personally remain present in the Court with the original record including the dispatch register for determination of cost imposition.
Hindustan Construction Company Ltd. Vs UOI & ors
(2022) TaxCorp(IDT) 6973 (HC-RAJASTHAN)
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The errors in the judgment are apparent and contained reproduction of the section which has undergone amendment.
Bharti Airtel Ltd vs. State of UP
(2022) TaxCorp(IDT) 6972 (HC-ALLAHABAD)
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Even though the appellate authority does not have any power to condone the delay in preferring an appeal, it is open for the writ court to condone the delay in exercise of powers under Article 226.
Nagson and Co vs Joint Commissioner Of Central Tax
(2022) TaxCorp(IDT) 6971 (HC-KARNATAKA)
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A statement recorded cannot substitute a determination of liability under an order of assessment or any other order passed under the applicable provisions under the Act.
Rayan Traders vs Pr. Chief Commissioner
(2022) TaxCorp(IDT) 6970 (HC-MADRAS)
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Officer, who is competent to pass assessment under SGST, is also competent to assess the case of the assessee under IGST Act and neither IGST nor CGST Act, anywhere prohibit making a single assessment under both the enactments.
BAMSM Constructions Vs The Deputy Assistant Commissioner (ST)
(2022) TaxCorp(IDT) 6969 (HC-AP)
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Assessee if released on bail, is required to adhere to the conditions to be imposed and diligently participate in the trial.
Ratnambar Kaushik vs. UOI
(2022) TaxCorp(IDT) 6968 (SC)
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The allegation against the petitioner pertains to an amount of Rs.15,57,28,345/- and custody period is about three months, therefore this Court deems it not proper to enlarge the accused-petitioner on bail.
Ratnambar Kaushik vs. UOI
(2022) TaxCorp(IDT) 6967 (HC-RAJASTHAN)
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There is no specific entry for rejected Paddy sale in GST tariff and thus, reference is made to the Customs Tariff.
In the matter of Shraddha Traders
(2022) TaxCorp(IDT) 6961 (AAR)
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The products Satin Rolls and Taffeta Rolls with sizes between 19 mm to 40 mm are narrow woven fabrics made up of manmade fibres i.e. Polyester Yarn thus, classifiable under tariff heading 5807 10 20.
In the matter of Mean Light Co.
(2022) TaxCorp(IDT) 6960 (AAR)
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