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Since the manufacture by the assessee relates to alcohol for human consumption by way of job work, the assessee is liable to pay tax at 18%.
Esveeaar Distilleries vs. Assistant Commissioner SGST
(2022) TaxCorp(IDT) 6878 (HC-AP)
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Interest of justice would be served if assessee is allowed to make the necessary correction.
Mahalaxmi Infra Contract Ltd vs Goods and Services Tax Council
(2022) TaxCorp(IDT) 6875 (HC-JHARKHAND)
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Allowing the assessee to carry out rectification of errors and omissions beyond the statutorily prescribed period would lead to complete uncertainty and collapse of the tax administration.
Yokohama India Pvt Ltd vs. The State of Telangana
(2022) TaxCorp(IDT) 6874 (HC-HP)
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Chapter Heading 30.02 is the default entry for diagnostic kits. If any product is covered by Chapter 30.02, then there is no need to visit Chapter 38.22.
In the matter of Accurex Biomedical Pvt Ltd.
(2022) TaxCorp(IDT) 6873 (AAR)
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Cooperative society cannot be construed as providing works contract service to its members while undertaking activities related to major repairs, renovation and rehabilitation works for the society by entering into agreement with the contractor.
In the matter of Mahavir Nagar Shiv Shrushti Co-op Housing Society Ltd
(2022) TaxCorp(IDT) 6871 (AAR)
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Proviso to Section 98(2) of CGST Act 2017 will be applicable only when a SCN is issued or order is passed.
In the matter of Shalby Ltd
(2022) TaxCorp(IDT) 6870 (AAR)
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Reimbursement of tree cut compensation amount paid to farmers and land owners during execution of Government Projects on tender basis is not chargeable to GST as the Applicant qualifies to be a Pure Agent.
In the matter of Sree Subha Sales
(2022) TaxCorp(IDT) 6869 (AAR)
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Applicant owns the digital platform for supply of goods or services or both and squarely fits into the definition and qualifies to be ECO.
In the matter of Multi-Verse Technologies Pvt Ltd
(2022) TaxCorp(IDT) 6866 (AAR)
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Where SCN proposing suspension of GST registration has been issued due to the proceedings initiated against the assessee for violation of the provisions in issuing invoice or bill without supply of goods & wrongful availment of the benefits, assessee cannot seek the interference of writ court without furnishing any reply to the show cause notice.
DM Traders vs UOI vs anr
(2022) TaxCorp(IDT) 6865 (HC-ALLAHABAD)
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Managing Director of Company shall not be exempted from appearing and shall appear before the concerned authorities as and when summoned and fully co-operate.
Suumaya Industries Ltd vs UOI & Ors
(2022) TaxCorp(IDT) 6864 (HC-BOMBAY)
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Concerned officers Perhaps do not have proper training on adjudication matters or they are not even aware about the legal provisions or need to follow principles of natural justice.
Archana Textile Corporation vs. State Of Maharashtra
(2022) TaxCorp(IDT) 6863 (HC-BOMBAY)
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Questions, on which the applicant seeks advance ruling, are not in relation to the supply of goods or services or both but in relation to the service/s being received by them.
In the matter of Karnataka Urban Infrastructure Development and Finance Corporation Ltd
(2022) TaxCorp(IDT) 6856 (AAR)
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Supply of annual operation and maintenance of capacity portable compactor and hook loader to Howrah Municipal Corporation is eligible for exemption if the value of goods involved in such composite supply does not exceed 25% of the value of supply.
In the matter of Banchu Das
(2022) TaxCorp(IDT) 6855 (AAR)
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There is no bar on the registered tax payer to claim ITC on input services and corresponding expenses and capital goods while being under Margin Scheme.
In the matter of Attica Gold Pvt Ltd.
(2022) TaxCorp(IDT) 6854 (AAR)
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To hear Sutherland Global's matter on Cess transition on November 25.
Sutherland Global Services Ltd vs. Assistant Commissioner of CGST and Central Excise & Ors.
(2022) TaxCorp(IDT) 6853 (SC)
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Merely because that the petitioner has an option of seeking revocation under Section 30 it cannot be said that independent of the said remedy of seeking revocation an appeal would not be maintainable.
Shailaja Chandrashekar vs Addl. Commissioner of Central Tax (A)
(2022) TaxCorp(IDT) 6850 (HC-KARNATAKA)
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Appellant’s principal supply is production and distribution of electricity, which is exempt from payment of GST.
In the matter of Achampet Solar Private Ltd
(2022) TaxCorp(IDT) 6849 (AAR)
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Industrial safety belt manufactured by the applicant is classifiable under chapter 6307 as other made up articles, including dress patterns, liable to tax at 5% where sale value does not exceed Rs. 1000 per piece and 12% in other case.
In the matter of Singha Baheni Industries
(2022) TaxCorp(IDT) 6848 (AAR)
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Work undertaken by the applicant fails to get covered under serial number 3(iv)(a) of the Notification No. 11/2017-Central Tax (Rate) dated 28-6-2017, as amended.
In the matter of Shree Powertech
(2022) TaxCorp(IDT) 6847 (AAR)
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Seed produced by seed company from food grain by way of processing is not agricultural produce in terms of definition contained in Notifications No. 11/2017-CT(R) and No. 12/2017-CT (R).
In the matter of Ganga Kaveri Seeds Pvt Ltd.
(2022) TaxCorp(IDT) 6846 (AAR)
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