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Assessee is directed to be released on regular bail on furnishing bail bonds.
Saurabh Sharad Srivastava vs. CGST
(2022) TaxCorp(IDT) 6954 (HC-P&H)
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The assessee has produced all relevant documents along with the claim for refund including documents comprising of details of stock, CA Report, etc., for the purpose of establishing that the stock was available and not cleared as on July 31, 2018.
Priyadarshini Filaments Pvt Ltd. Vs UOI & ors
(2022) TaxCorp(IDT) 6953 (HC-KARNATAKA)
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Assessee is directed to file a refund application along with evidence that it has reversed the entry of availment of the subject credit.
D’Decor Home Fabrics Pvt Ltd vs. Union of India
(2022) TaxCorp(IDT) 6952 (HC-BOMBAY)
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All circulars and instructions issued by Revenue can be only of clarificatory nature and it cannot have been diluting the statutory provision or for that matter making the statutory provision redundant.
Jagdalpur Motors vs. Union of India & ors.
(2022) TaxCorp(IDT) 6950 (HC-CHHATTISGARH)
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Both SCN and order for cancellation of registration are not clear enough to understand the mind of the issuing authority.
S A Traders vs. The Goods and Service Tax Officer
(2022) TaxCorp(IDT) 6942 (HC-AP)
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Meddling at this stage by this Court would be premature and entertainment of writ petition by exercise of power under Article 226 of the Constitution of India would run contrary to the settled principles.
Sri Muna Pani vs State of Odisha
(2022) TaxCorp(IDT) 6941 (HC-ORISSA)
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Interest amount directed to be paid by the respondents as well as the penalty proceedings and further investigation by NAA in respect of cinema halls of petitioner for extended period of time as provided for in the impugned order are stayed till further orders.
NY Cinemas LLP vs. UOI & Ors.
(2022) TaxCorp(IDT) 6940 (HC-DELHI)
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Matter has been hanging fire without the revenue taking requisite steps, either vis-a-vis the petition or with regard to imposition and/or recovery of penalty.
Uflix Industries vs UOI & Ors
(2022) TaxCorp(IDT) 6939 (HC-DELHI)
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Rule 21A contains provision of suspension but only where the registered person himself applies for the cancellation of registration. but in this case, petitioner has not applied for cancellation of the registration and, therefore, there cannot be any deemed suspension.
Trishul Asphalt Products vs Deputy Commissioner & Others
(2022) TaxCorp(IDT) 6938 (HC-RAJASTHAN)
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GST TRAN-1/revised GST TRAN-1 filed by units/offices will be basis the manual ISD invoices issued/to be issued by ISD of assessee subject to aggregate credit cumulatively not exceeding the ISD credit available with assessee of Rs.13 crores.
Nuvoco Vistas Corporation Ltd vs. UOI & Ors
(2022) TaxCorp(IDT) 6937 (HC-BOMBAY)
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When exemption contained in a notification is to be claimed, an applicant is to satisfy the conditions prescribed therein. The wordings of any notification have to be strictly read to allow or deny any exemption.
In the matter of Magnetic Infotech Pvt Ltd
(2022) TaxCorp(IDT) 6932 (AAR)
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Section 171(2) empowers this Authority to examine whether a supplier has passed on the benefits of tax reduction or ITC irrespective of the provisions of Rule 133(5) which is only explanation of section 171(2).
DGAP vs NY Cinemas LLP
(2022) TaxCorp(IDT) 6931 (NAA)
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We are not inclined to interfere in declaring the services of the petitioners in either of the heading at this stage.
GTS Coal Sales vs. DGGSTI & Ors.
(2022) TaxCorp(IDT) 6930 (HC-JHARKHAND)
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The initiation of proceedings under section 73 of the CGST Act for alleged contravention of the C.E.A. and Finance Act, read with C.C.R is beyond jurisdciton.
Usha Martin Ltd vs. Additional Commissioner & Ors
(2022) TaxCorp(IDT) 6926 (HC-JHARKHAND)
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Scope of Entry SI.No. 142 of exemption notification no. 02/2017 dated June 28, 2017 is confined only to hearing aids under heading 9021 and doesn’t include parts and accessories of hearing aids.
In the matter of Sivantos India Pvt Ltd
(2022) TaxCorp(IDT) 6925 (AAR)
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Lower Authority was incorrect in not passing a ruling on the question of taxability of the transaction of selling advertisement space on web portal.
In the matter of Myntra Designs Pvt Ltd
(2022) TaxCorp(IDT) 6922 (AAR)
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Revenue is directed to accord a leeway of eight weeks to the Assessee to upload the returns for the period during which its registration stood cancelled.
Bimal Kothari vs. Assistant Commissioner (DSGST) & Ors.
(2022) TaxCorp(IDT) 6917 (HC-DELHI)
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Seeds is not an agricultural produce in terms of the definition in the Notification No. 11/2017-CT and No. 12/2017 dated June 28, 2017, thus, not exempt from GST.
In the matter of Narsimha Reddy & Sons
(2022) TaxCorp(IDT) 6916 (AAR)
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The services provided to the applicant are not eligible for exemption w.e.f. Jan 1, 2022.
In the matter of Hyderabad Metropolitan Water Supply And Sewerage Board
(2022) TaxCorp(IDT) 6915 (AAR)
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It was always the intention of the Central Government to exempt imports of capital goods under the EPCG Scheme from payment of additional duty under Section 3 of the Customs Tariff Act.
Sanathan Textile Pvt Ltd vs. UOI &Anr.
(2022) TaxCorp(IDT) 6912 (HC-BOMBAY)
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