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Timelines prescribed under Rule 120A for revision of Form GST TRAN-1 must be of a period over and above the timelines stipulated in Rule 117 for submitting a declaration in Form GST TRAN-1.
Interplex Electronics India Pvt. Ltd vs Assistant Commissioner of State
(2022) TaxCorp(IDT) 6599 (HC-MADRAS)
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Coaching services provided by the Applicant through its online platform to the students who are enrolled in formal schools, are not exempt.
In the matter of Tutor Comp Infotech India Pvt Ltd
(2022) TaxCorp(IDT) 6598 (AAR)
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The trial would begin on the recording of the evidence from the side of the Department. There is no time bound procedure after the cognizance of the offence. Further, the trial will take its own time to conclude.
Nileshbhai Natubhai Patel vs. State of Gujarat
(2022) TaxCorp(IDT) 6597 (HC-GUJARAT)
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When the purchaser happens to be the State, it would be not fair or reasonable to expect it to accept the bid of the lowest bidder, unless it decides to not accept the bid of the lowest bidder for reasons which are fair and legal.
Union Of India & Others Vs Bharat Forge Ltd. & Another
(2022) TaxCorp(IDT) 6595 (SC)
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Restoration of registration will not mean the cessation of statutory liabilities of the petitioner following cancellation of registration, non-filing of returns and non-payment of tax.
Shri. Pandarakandiyil Moideenkutty vs Superintendent of Central Tax and Central Excise
(2022) TaxCorp(IDT) 6594 (HC-KARNATAKA)
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Statutory Interest is payable u/s 56 when the principal amount towards refund is processed by Revenue in delayed tranches.
Ankush Auto Deals vs Commissioner of DGST & Anr.
(2022) TaxCorp(IDT) 6593 (HC-DELHI)
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Blocking of bank account via a communication purportedly in exercise of powers u/s 83 of CGST Act is not tenable without complying with the jurisdictional prerequisites embedded in section 83.
Zuric Traders vs The Commissioner, Customs and Central Excise, Delhi and anr.
(2022) TaxCorp(IDT) 6592 (HC-DELHI) · Section 83
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It is a fit case where discretion could be exercised in favour of the applicants and moreover, seriousness of the offences alone is not conclusive of the applicant's entitlement to bail.
Subodh Kumar Garg vs. Union of India
(2022) TaxCorp(IDT) 6591 (HC-ALLAHABAD)
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It is a one line order containing no detailed supporting reasons and that the order of the appellate authority is also one line order dismissing the Assessee’s appeal on the ground of delay in filing the appeal, without going into the merit of the appeal.
Usha Gupta vs. The Assistant Commissioner of State Tax
(2022) TaxCorp(IDT) 6590 (HC-CALCUTTA)
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The tax on the portion of constructed area shared with the land owner-promoter has to be paid by applicant as his liability in the capacity of developer-promoter and not as Reverse charge mechanism. The land owner- promoter will claim such tax as ITC.
In the matter of Bhavani Developers
(2022) TaxCorp(IDT) 6589 (AAR)
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The order of cancellation of the registration on the ground that no reply was given is equally lacking in terms of a quasi-judicial fervor as the same does not contain any reasoning whatsoever.
DRS Wood Products vs. State of U.P.
(2022) TaxCorp(IDT) 6585 (HC-ALLAHABAD)
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After voluntary payment is done and accepted in Form DRC-03 and order issued in Form MOV-09, non-generation of summary of an order under Form DRC-07 cannot result in the right of person to file an appeal u/s 107 being deprived.
Hindustan Steel and Cement vs Assistant State Tax Officer
(2022) TaxCorp(IDT) 6584 (HC-KERALA)
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Cesses could not be carried forward under the GST-regime and therefore, could not be considered as Input Tax Credit and the same could not be considered while calculating the profiteered amount.
Nilang Shastri and DGAP vs. Swati Realty
(2022) TaxCorp(IDT) 6570 (NAA)
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The DGAP’s verification is inconclusive and it cannot be concluded that all such homebuyers/customers have got the benefit of ITC that was required to be passed.
DGAP vs. Himalaya Real Estate Pvt Ltd.
(2022) TaxCorp(IDT) 6569 (NAA)
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Anti-profiteering clause is not applicable against Respondent’s project Epic as all the events like launch of project, bookings and allotment of the units happened in the post-GST era.
DGAP vs. Elan Ltd
(2022) TaxCorp(IDT) 6568 (NAA)
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The benefit of reduction in the tax rate has not been passed on to the recipients by way of commensurate reduction in the prices in terms of section 171 (1) of the CGST Act, 2017.
Samit Chakraborty and DGAP vs. Cloudtail India Pvt. Ltd.
(2022) TaxCorp(IDT) 6567 (NAA)
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Computation of profiteered amount is an easy mathematical exercise which can be done by any person who has elementary knowledge of accounts.
DGAP vs Godrej Projects Development Pvt. Ltd.
(2022) TaxCorp(IDT) 6561 (NAA)
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Even a plain reading of the provision does not suggest that the orders need not be signed. At the least, the revenue should have appended digital signatures as it has grave implications for the assessee.
Railsys Engineers Pvt Ltd vs. The Additional Commr. of CGST
(2022) TaxCorp(IDT) 6554 (HC-DELHI)
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Revenue is directed to invest the money in an interest-bearing fixed deposit maintained with a nationalized bank and issue SCN to assesses, and after considering the replies, pass a speaking order.
Sun Flame Trading Pvt. Ltd. & Ors. vs. Commissioner Central Excise and Central GST Commissionerate, Delhi South
(2022) TaxCorp(IDT) 6553 (HC-DELHI)
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Tax invoice based on which goods were dispatched from Telangana to Rail Coach Factory, Raebareli, UP was dated February 26, 2018 and was issued in compliance with Rule 46.
HBL Power Systems Ltd. vs State Of U.P
(2022) TaxCorp(IDT) 6552 (HC-ALLAHABAD)
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