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There is, certainly, an infraction of the provisions of Rule 25 of the CGST, and that apart, as indicated above, the impugned order has gone beyond the frame of the SCN.
Balaji Enterprises vs Pr. ADGGSTI
(2022) TaxCorp(IDT) 6710 (HC-DELHI)
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Joint Commissioner (ST) is a proper officer empowered to issue authorization to Assistant Commissioner (ST) u/s 71(1) to conduct inspection/search etc. of the business premises of the assessee.
Bommineni Ramanjaneyulu vs Joint Commissioner of State Taxes
(2022) TaxCorp(IDT) 6709 (HC-AP)
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Kingfisher Radler having different variants merits classification as carbonated beverages of fruit drink, all covered under tariff heading 2202 99 90 attracting GST @ 28% along with applicable Compensation Cess of 12%.
In the United Breweries Ltd
(2022) TaxCorp(IDT) 6706 (AAR)
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All goods purchased online by customers after verifying the information, ingredients and usage of the products, are sold as medicaments and therefore are eligible to be taxed as Ayurvedic medicaments.
In the matter of IncNut Lifestyle Retail Pvt Ltd
(2022) TaxCorp(IDT) 6705 (AAR)
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Assessee is directed to give his explanation to the jurisdictional assessing officer, and it is for the assessing officer to see whether the triangular transaction Bill to, Ship to is complete and thereafter, process the same.
Macmet Engineering Ltd vs. The Commissioner of Commercial Taxes
(2022) TaxCorp(IDT) 6701 (HC-MADRAS)
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GST is inapplicable on consideration and advance received for sale of residential plots proposed to be converted by Applicant from own land.
In the matter of Rabia Khanum
(2022) TaxCorp(IDT) 6700 (AAR)
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E-Commerce Retailer Myntra is ineligible to avail ITC on vouchers and subscription packages procured from third-party vendors and made available to eligible customers participating in the loyalty program.
In the matter of Myntra Designs Pvt Ltd.
(2022) TaxCorp(IDT) 6694 (AAR)
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Petitioners are directed to surrender their passports before the Trial Court or furnish an affidavit in case they do not possess any passport.
Maninder Sharma vs. State Tax Officer
(2022) TaxCorp(IDT) 6693 (HC-P&H)
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The rate on subject goods was reduced w.e.f. November 15, 2017 therefore, the Respondent is liable to pass on the benefit of tax rate reduction to its customers.
DGAP vs. Rajkotia Medicare Pvt Ltd
(2022) TaxCorp(IDT) 6687 (NAA)
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Any benefit that gets accrued by way of legislation cannot be denied/curtailed, more so, when it is clarificatory in nature like the present one and as such it has to be made retrospective in operation.
Sembcorp Energy India Ltd vs. State Of Andhra Pradesh
(2022) TaxCorp(IDT) 6686 (HC-AP)
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Section 171 has no relevance with rise in the prices of the goods and services purchased by the Respondent as section 171 is only concerned with the additional ITC availed.
DGAP & Ors vs. Vishwanath Builders
(2022) TaxCorp(IDT) 6685 (NAA)
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DGAP is directed to examine whether the other company is passing on the benefit of ITC to Respondent, who in turn would pass on such benefit to its homebuyers/customers/recipients of supply.
DGAP vs. IJM Lingamaneni Township Pvt. Ltd.
(2022) TaxCorp(IDT) 6684 (NAA)
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Once the petitioner undertakes the remedy of a statutory appeal under section 107 of the Act, petitioner cannot thereafter turn around and approach this Court seeking reliance upon subsequent events, to avoid the mandatory pre-deposits.
Nico Tiles vs State Tax Officer
(2022) TaxCorp(IDT) 6683 (HC-KERALA)
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Works-contract services provided to UPJN, by way of construction of non-commercial establishments to the Construction & Design Services Division is taxable at 18%.
In the matter of Elegant Infra Developers
(2022) TaxCorp(IDT) 6682 (AAR)
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Since the services provided by applicant are not covered under entry 3(iii) or 3(vi), same are liable to tax at 18% GST even though the services are executed as a sub-contractor.
In the matter of Yankee Constructions LLP
(2022) TaxCorp(IDT) 6681 (AAR)
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Income earned from conducting Guest Lectures amounts to taxable supply of services.
In the matter of Sairam Gopalkrishna Bhat
(2022) TaxCorp(IDT) 6679 (AAR)
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Revenue is directed to restore the GST registration as expeditiously as possible and at any rate within a period of 4 weeks.
Deepak Vasude Asrani Chugh HUF vs. Joint Commissioner of GST & Anr.
(2022) TaxCorp(IDT) 6672 (HC-KARNATAKA)
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Suspension of a license of a dealer will be counterproductive and would work against the interest the revenue, because if the registration of a dealer is cancelled, the dealer cannot carry on its business in the sense that no invoice can be raised by the dealer which would ultimately impact the recovery of taxes.
Bisweswar Midhya vs. The Superintendent, CGST & CX Range
(2022) TaxCorp(IDT) 6671 (HC-CALCUTTA)
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Whether the GST has been paid by the supplier to the govt is something the recipient cannot check for want of any mechanism in the statue and that similar petitions were pending before other HC also.
Mcleod Russel India Ltd vs. UOI & 3 Ors
(2022) TaxCorp(IDT) 6670 (HC-GAUHATI) · Section 16 (2)(aa)
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Sr. Standing Counsel is directed to take instructions, as to whether the respondent/revenue, in the facts of this case, would like to revisit its position.
Pratibha Mosinzhstroi Consortium vs. Commissioner of CGST
(2022) TaxCorp(IDT) 6669 (HC-DELHI)
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