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There has been pious intention to facilitate the business to be carried out so as to enable smooth payment of taxes and not to debar the taxpayers, but to bring them back to GST fold.
Durga Raman Patnaik vs. Additional Commissioner of GST
(2022) TaxCorp(IDT) 6785 (HC-ORISSA)
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There is a direct correlation between the Input Tax Credit and the amount realized from the Home/Flat buyers/recipient of supply as, the Builder is utilizing ITC while discharging his GST output liability out of ITC available basis of the turnover.
DGAP vs. Bhartiya Urban Pvt Ltd
(2022) TaxCorp(IDT) 6781 (NAA)
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DGAP is directed to conduct the investigation upto the date of Completion Certificate as per Rule 133 (4) of the CGST Rules, 2017 so that commensurate benefit of ITC in respect of all units are calculated.
Damodar Ropeways & Infra Ltd and DGAP vs. Salarpuria Signum Complex LLP
(2022) TaxCorp(IDT) 6780 (NAA)
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The actual adjudication of the dispute has not taken place which is required to be done before an order is passed either accepting or denying the ITC, therefore interfere with the Single Judge’s order is declined.
Assistant Commissioner of State Tax vs. LGW Industries Ltd & Ors.
(2022) TaxCorp(IDT) 6779 (HC-CALCUTTA)
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There is no straight jacket formula for consideration of bail to an accused as it all depends upon the facts and circumstances of each case.
Vaibhav Ghanshyambhai Pragada vs. State of Gujarat
(2022) TaxCorp(IDT) 6772 (HC-GUJARAT)
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Combined Wire Rope supplied by the Applicant is not used as a part of fishing vessel but it is used to tie the fishing net with the vessel and is not covered under entry No.252 of Schedule-l of Notification No. 01/2017-CT dated June 28, 2017.
In the matter of Shakti Marine Electric Corporation
(2022) TaxCorp(IDT) 6771 (AAR)
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HTP Kirloskar Power Sprayer is classifiable under HSN 8424 8990, covered under Entry 325 of Schedule III of Notification no. 01/2017 dated June 28, 2017, taxable at 18%.
In the matter of Kirloskar Oil Engines Ltd.
(2022) TaxCorp(IDT) 6770 (AAR)
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The planning authority for the impugned project is Chennai Metropolitan Development Authority and by extension, the impugned project falls within the ambit of Metropolitan City of Chennai.
In the matter of VGK Property Developers Pvt Ltd.
(2022) TaxCorp(IDT) 6769 (AAR)
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Subsidized deduction made by the Applicant from the employees who are availing food in the factory/corporate office would NOT be considered a supply u/s 7 of CGST Act and Gujarat GST Act.
In the matter of Zydus Lifesciences Ltd.
(2022) TaxCorp(IDT) 6768 (AAR)
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GST is not leviable on the amount representing the employees’ portion of canteen and transportation charges, which is collected by employer and paid to canteen and bus transporter service provider.
In the matter of SRF Ltd.
(2022) TaxCorp(IDT) 6767 (AAR)
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CNG dispensers are classifiable under Heading 9032 and not 8413.
In the matter of Parker Hannifin India Pvt Ltd.
(2022) TaxCorp(IDT) 6766 (AAR)
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Section 171 casts an obligation of every supplier of goods and services/registered person to pass on the benefit of rate reduction of GST or the benefit of ITC on every supply and not on some supplies.
L’oreal India Pvt Ltd vs UOI & ors
(2022) TaxCorp(IDT) 6765 (HC-DELHI)
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Reimbursement amount paid by Maharashtra Government to Appellant for undertaking specific activities under One Stop Crisis Centre Scheme introduced by Ministry of Women & Child Development will not be subject to levy of GST.
In the matter of Jayshankar Gramin and Adivasi Vikas Sanstha
(2022) TaxCorp(IDT) 6764 (AAR)
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Notice in Form GSTR-3A came to be issued and the same is served immediately without waiting for statutory period of 15 days, as contemplated under Section 46 and the Assessment Order came to be passed under Section 62 on the very next day directing payment of tax, interest and penalty. .
Nandi PVC Products Pvt Ltd vs. UOI
(2022) TaxCorp(IDT) 6763 (HC-AP)
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It cannot be said that the application for refund was made beyond the period of limitation while remanding the matter back to original authority for fresh consideration.
Gandhar Oil Refinery (India) Ltd vs Assistant Commissioner of Sales Tax
(2022) TaxCorp(IDT) 6762 (HC-AP)
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Assessee missed the bus in regard to several opportunities extended post-cancellation of registrations by way of Amnesty Schemes wherein assessee was granted time extensions to take necessary steps for restoring cancelled registrations.
M. Mallika Mahal vs Commissioner of Central GST and Central Excise
(2022) TaxCorp(IDT) 6761 (HC-MADRAS)
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Residential accommodation taken on rent for personal use will be treated as exempt and all the respondents are held bound by the same and accordingly, disposes the writ petition.
Seema Gupta Vs UOI & Ors
(2022) TaxCorp(IDT) 6760 (HC-DELHI)
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There has been total violation of principles of natural justice, the order of rejection of the revocation application is a non-speaking order without considering the vital facts.
Swarupa Ghosh vs. The Assistant Commissioner Of State Tax
(2022) TaxCorp(IDT) 6757 (HC-CALCUTTA)
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This Court cannot go into the sufficiency of the reason or the merit of the impugned order and this is the job of the appellate authority.
Swarupa Ghosh vs. Assistant Commissioner of State Tax
(2022) TaxCorp(IDT) 6756 (HC-CALCUTTA)
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Applicant is not entitled to claim ITC on the goods/services used in installation of Solar Power Panels for generation of electricity.
In the matter of VBC Associates
(2022) TaxCorp(IDT) 6752 (AAR)
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