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Revenue is directed to pass the effective order for unblocking of electronic credit ledger in question within seven days.
Jai Venktesh Concast Pvt. Ltd. Vs The Assistant Commissioner of State Tax
(2022) TaxCorp(IDT) 6002 (HC-CALCUTTA)
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Issue at hand stands covered by the ratio rendered by this Court in the case of Mahadeo Construction Co.
RK. Transport Pvt Ltd. Vs The Union of India & Ors
(2022) TaxCorp(IDT) 6001 (HC-JHARKHAND)
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The orders passed by the Supreme Court shall be applicable in the context of refund applications.
Anita Agarwal vs. Assistant Commissioner CGST & Ors.
(2022) TaxCorp(IDT) 6000 (HC-DELHI)
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Assessee’s application for refund was rejected twice on the ground of deficiencies and third application dated October 14, 2020, was rejected as time-barred and appeal against the same was dismissed by Appellate Authority.
Interproductee Virtual Labs Pvt. Ltd. vs. Union of India & Ors.
(2022) TaxCorp(IDT) 5999 (HC-BOMBAY)
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It was within the capacity of the department itself to resolve the controversy and see to it that the needful is done.
EZZY ELECTRICALS Vs STATE OF GUJARAT
(2022) TaxCorp(IDT) 5998 (HC-GUJARAT)
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A pure agent would be a person who enters into a contractual agreement with the recipient of supply to act as recipient’s pure agent to incur expenditure or costs, in the course of supply of goods or services or both.
In the matter of Teamlease Education Foundation
(2022) TaxCorp(IDT) 5991 (AAR)
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The chapter headings of the tariff items which qualify as cattle feed at the S.No.102 of Notification No. 02/2017 do not include the HSN 2303, thus, S.No.102 of Notification No. 02/2017 specifically excludes brewing or distillery dregs and waste and hence, the impugned products are excluded from the exemption Notification.
In the matter of Allied Blenders and Distillers Pvt Ltd.
(2022) TaxCorp(IDT) 5990 (AAR)
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Since Applicant uses electricity, procured from UPCL and also water to perform maintenance & facility services for service recipients, Applicant’s act is in contradiction to Rule 33 (c) and hence, cannot be called a pure agent.
In the matter of Antara Purukul Senior Living Limited
(2022) TaxCorp(IDT) 5984 (AAR)
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Activity of sending raw materials for manufacture of Industrial Gases by Applicant to M/s Praxair, and receiving back the said Industrial Gas, doesn’t qualify for Job Work u/s 2(68) of CGST Act, 2017.
In the matter of IOCL
(2022) TaxCorp(IDT) 5983 (AAR)
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At that point the AAR ruling in above terms was confirmed by the AAAR, hence, as the earlier entity is taken over by the applicant who is dealing in the same goods, the earlier decision of AAR and AAAR will be squarely applicable.
In the matter of Astaguru Auction House Pvt Ltd.
(2022) TaxCorp(IDT) 5982 (AAR)
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The applicant is covered under the definition of Job work services, Entry at item (id), Heading 9988 of Notification No.11/2017-Central Tax Rate dated June 28, 2017.
In the matter of Ionbond Coatings Pvt. Ltd.
(2022) TaxCorp(IDT) 5981 (AAR)
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The crate is an article of plastic, peruses Chapter 39 which covers Plastics and Articles thereof that involves all kinds of plastic articles commonly used for packing.
In the matter of Nilkamal ltd.
(2022) TaxCorp(IDT) 5979 (AAR)
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The reasons stated by the Revenue in these cases in passing the orders impugned to reject the claim made by the petitioners are not tenable or these reasons would not stand in the legal scrutiny.
Ganges International Pvt. Ltd. & Ors. vs. The Assistant Commr. of GST & Ors.
(2022) TaxCorp(IDT) 5978 (HC-MADRAS)
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Demo Vehicles received by the Applicant have never been received with the intent to be further supplied as such, thus ITC on these vehicles cannot be allowed.
In the matter of Platinum Motocorp LLP
(2022) TaxCorp(IDT) 5975 (AAR)
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To avoid ambiguities, Section 15 authorises the inclusion of fee, charges etc in the value of supply of service and moreover, EDC and IDC charges are not under any sort of BOOT Scheme.
In the matter of Ashiana Housing Ltd
(2022) TaxCorp(IDT) 5974 (AAR)
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None of the uses to which the BMW Vehicles are put to, fits into the uses which find mention in sub-Section 17(5).
In the matter of BMW India Pvt Ltd
(2022) TaxCorp(IDT) 5973 (AAR)
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Absent issuance of DRC-01 notice u/s 74(1) of CGST Act, which is also mandatory to be issued before passing the order of assessment, the proceedings, which are culminated in order of assessment, is vitiated.
VRS Traders vs. Assistant Commissioner (State Taxes)
(2022) TaxCorp(IDT) 5972 (HC-MADRAS)
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There is no delay or laches in filing the writ petition and the claim for refund filed by assessee is well within time.
UOI vs. Bundl Technologies Pvt. Ltd.
(2022) TaxCorp(IDT) 5969 (HC-KARNATAKA)
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Revenue is directed to grant an opportunity of being heard to the Assessee before passing the final order and shall withdraw the provisional attachment order in Form GST DRC-23 if the bank accounts of the Assessee were no longer liable for attachment, and if not satisfied, may reject such objection.
Originative Trading Pvt. Ltd. vs. Union of India & Ors.
(2022) TaxCorp(IDT) 5968 (HC-BOMBAY)
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Activity of offering of various courses of Yoga for improving mental and physical wellness for consideration in form of fees is covered under supply as per Section 7 of the Act.
In the matter of Stonorti MarketplacePvt. Ltd.
(2022) TaxCorp(IDT) 5964 (AAR)
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