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Appellate Authority is directed to examine whether in the given facts and circumstances of the case, the petitioner can be extended benefits of amendment made in Section 50.
Abis Export India vs. State of Chhattisgarh & Ors
(2022) TaxCorp(IDT) 6842 (HC-CHHATTISGARH)
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Revenue’s argument that it had received intelligence that the goods are being transported twice over on the same set of invoices is not worthy of acceptance, inasmuch as, the goods to be transported have to be accompanied by E-way bills as provided under Section 138.
State Of U.P vs Maa Vindhyavasini Tobacco Pvt Ltd
(2022) TaxCorp(IDT) 6841 (HC-ALLAHABAD) · Section 129(3)
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Partnership contract must be read as a whole and not in isolation for gathering the intention of parties.
In the matter of HYT Engineering Company Pvt Ltd.
(2022) TaxCorp(IDT) 6840 (AAR)
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There is no provision under section 129 for determination of tax due, which can be done only by taking recourse to the provisions of Section 73 or 74.
Bharti Airtel Ltd. vs State of U.P.
(2022) TaxCorp(IDT) 6838 (HC-ALLAHABAD) · Section 129
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The date of filing of the application by the Assessee on common portal would be liable to be treated as date of filing claim for refund to the satisfaction of requirement of Section 54 of CGST Act and Rule 89 of CGST Rules.
Chromotolab and Biotech Solutions vs. Union of India
(2022) TaxCorp(IDT) 6832 (HC-GUJARAT)
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There is no requirement for the electronic credit ledger to contain sufficient balance for the purpose of blocking the credit by invoking Rule 86A(1) of CGST Rules, 2017.
Basanta Kumar Shaw vs Assistant Commissioner of Revenue, Commercial Taxes And State Tax
(2022) TaxCorp(IDT) 6831 (HC-CALCUTTA)
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As no absolute rule is laid down that in the matters pertaining to the Act, custodial interrogation is not required, therefore, it cannot be said that anticipatory bail has to be granted in each and every case, in which a person is summoned under Section 70 of the Act.
Rajesh Kumar Dudani vs State of Uttarakhand & anr.
(2022) TaxCorp(IDT) 6830 (HC-UTTARAKHAND)
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The assessee gave the intimation about the death of the proprietor which fact establishes his bonafides that he is desirous of removing the anomalies and clearing off the tax liability.
AH Marble Crafts vs Commissioner Tax, Goods and Services Tax
(2022) TaxCorp(IDT) 6829 (HC-RAJASTHAN)
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ITC will be denied only where purchases are proved to be collusive and in the nature of sham transactions.
IAN Consultancy LLP vs. Union of India & Ors.
(2022) TaxCorp(IDT) 6828 (HC-DELHI)
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Amount owed being a highly disputed question of fact, it is not possible for it to calculate on a case-to-case basis the component of the work executed for reimbursement on account of GST in writ jurisdiction.
Deepak Kumar Das vs. State of Odisha & Ors.
(2022) TaxCorp(IDT) 6827 (HC-ORISSA)
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The activity of tanker body building on job work basis, on the chassis supplied by the customer, is a supply of service, taxable at 18% GST.
In the matter of New Grand Auto Body Works
(2022) TaxCorp(IDT) 6826 (AAR)
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Coal rejects whose invoice is raised by Applicant upon coal-washery/job-worker is classifiable under HSN 2701, taxable at 5% GST alongwith Compensation Cess @ Rs. 400 PMT in the hands of Applicant.
In the matter of Punjab State Power Corporation Ltd.
(2022) TaxCorp(IDT) 6825 (AAR)
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No effect will be given to the communication issued to the petitioner by the office of Commissioner of Central GST Audit-II, Delhi while assessee would be free to approach the respondents for grant of consequential relief.
Hero Motocorp Ltd vs UOI & ors
(2022) TaxCorp(IDT) 6824 (HC-DELHI)
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Opinion formed by authorities for confiscation reflects no nexus with penal proceedings initiated against assessee.
The State of Punjab vs. Shiv Enterprises & Ors.
(2022) TaxCorp(IDT) 6823 (SC)
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Activity of Applicant qualifies as a supply of service as per Para 5(b) of Schedule II of CGST Act.
In the matter of Galaxy Homes Pvt Ltd.
(2022) TaxCorp(IDT) 6819 (AAR)
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Annuity amount received by concessionaire is liable to 12% GST as per entry at Sl. No. 3 (iv) of Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017.
In the matter of ULCCS Calicut City Infrastructure
(2022) TaxCorp(IDT) 6818 (AAR)
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The services provided by the applicant to the Rebuild Kerala Initiative and the Public Works Department of the State Government are pure services thus, exempted.
In the matter of Structures India ANZ Project Management Services Pvt Ltd.
(2022) TaxCorp(IDT) 6817 (AAR)
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Outboard motors and its spare parts supplied for use as part of a fishing vessel falling under Customs Tariff Heading 8902 shall attract GST at the rate of 5%.
In the matter of George Maijo Industries pvt ltd
(2022) TaxCorp(IDT) 6816 (AAR)
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The term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.
In the matter of Kool Home Builders
(2022) TaxCorp(IDT) 6815 (AAR)
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Since there is no failure to pay any amount, in the strict sense, in this case as the show-cause notice only pertained to a claim that had been made to which the assessee was not entitled, this would not be an appropriate case for imposing any penalty.
Green Valley Industries Ltd vs. UOI & Ors.
(2022) TaxCorp(IDT) 6814 (HC-MEGHALAYA)
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