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Obesity is not a disease and hence reduction of weight cannot be seen as a treatment against a disease.
In the matter of Spansules Formations
(2022) TaxCorp(IDT) 5963 (AAR)
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TSIIC organization works to further the policies of the State Government, Central Government and Local Government for development of industries in the State of Telangana.
In the matter of Siddhartha Constructions
(2022) TaxCorp(IDT) 5962 (AAR)
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Ready-to-cook products such as Dosai mixes, Idly mix, Tiffin mix, sweet mixes, Health mix, and porridge mixes sold in the name of brand name ‘Krishna’ by appellant are rightly classifiable under the residuary heading 2106 and will be taxable@18% GST.
In the matter of Krishna Bhavan Foods and Sweets
(2022) TaxCorp(IDT) 5957 (AAR)
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The entire crux of decision in present appeal rests on determining on what constitutes a principal supply.
In the matter of Temple Packaging Pvt. Ltd.
(2022) TaxCorp(IDT) 5956 (AAR)
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The order of cancellation of the registration made by the state authorities as well as central authorities was unsustainable and the order rejecting the application for revocation dated October 06, 2021 was also not tenable.
Latika Ghosh vs. The Commercial Tax Officer/Assistant Commissioner
(2022) TaxCorp(IDT) 5955 (HC-CALCUTTA)
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Rule 5 of the CENVAT Credit Rules provides for refund only when the inputs are used in relation to export, which is not the case here and the miscellaneous transitional provisions as contained in section 142(3) of CGST, Act continue to be governed by Section 11B(2) of Central Excise Act, 1944.
Rungta Mines Limited vs. The Commissioner of Central Goods & Services Tax and Ors.
(2022) TaxCorp(IDT) 5951 (HC-JHARKHAND)
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A notice should be issued in a particular format giving 15 days time to the applicant to respond in a particular format and only thereafter, order should be passed either to accept or reject the refund claim made by the applicant.
S.B. Homes vs. The Commissioner of CGST & C.Ex and Ors.
(2022) TaxCorp(IDT) 5947 (HC-MADRAS)
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Petitioners shall get refund of penalty and tax paid under protest subject to compliance of all legal formalities.
Ashok Kumar Sureka vs. Assistant Commissioner, State Tax, Durgapur Range, Government of West Bengal
(2022) TaxCorp(IDT) 5946 (HC-CALCUTTA)
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Any computing of period of limitation for any such appeal, application of proceeding, the period from March 15, 2020 till October 02, 2021 shall stand excluded and in the present case admittedly the application for refund having been filed on April 12, 2021 thus the Assessee was entitled to the benefit of such order.
A.G Exports vs. The Assistant Commissioner of State Tax & Ors.
(2022) TaxCorp(IDT) 5945 (HC-AP)
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Once all technical problems are resolved, the practice of sending physical copy through registered post or speed post or courier with acknowledgment may be dispensed with.
Pushpam Reality & ors vs State Tax Officer & ors
(2022) TaxCorp(IDT) 5940 (HC-MADRAS)
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It cannot be said that bail should invariably be refused in cases involving serious economic offences. It is not in the interest of justice that the Petitioners should be in jail for an indefinite period.
Smruti Ranjan Mohanty & Anr. vs. State of Odisha
(2022) TaxCorp(IDT) 5939 (HC-ORISSA)
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In the case in hand, the Applicant is the owner of the properties and also holds 2/3rd of the shares in the partnership firm and controls the firm, therefore the Applicant and the firm who are separate persons are Related Persons under CGST Act.
In the matter of Shanmuga Durai
(2022) TaxCorp(IDT) 5935 (AAR)
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Revenue is directed to process claim of refund made by the Assessee for the unutilized IGST Credit lying in the Electronic Credit Ledger under Sec. 54 of the CGST Act 2017.
IPCA Laboratories Ltd. vs. Commissioner
(2022) TaxCorp(IDT) 5934 (HC-GUJARAT)
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Revenue is directed to issue norms as to how many times, such summons can be issued against the parties and for what purpose.
Shalaka Infra-Tech India Pvt. Ltd. & Anr. vs. The Union of India & Ors.
(2022) TaxCorp(IDT) 5933 (HC-BOMBAY)
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If representation is allowed, the Revenue shall permit the assessee to carry out rectification in the relevant GST number within 1 week and if not, assessee would be at liberty to file appropriate proceedings.
Mahle Anand Termal Systems Pvt. Ltd. Vs. Union of India & Ors.
(2022) TaxCorp(IDT) 5932 (HC-BOMBAY)
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Revenue is directed to decide the application of refund within 8 weeks, and if the application for refund filed by the Assessee is allowed, Revenue shall release the amount of refund to the Assessee within two weeks from the date of passing of such Order.
C.P. Ravindranath Menon & Anr. vs. Union of India & Ors.
(2022) TaxCorp(IDT) 5928 (HC-BOMBAY)
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At this point of time, we should not touch the issue as regards the constitutional validity of the Sub Rule (4B) of Rule 89 as we are in a position to dispose of this writ application on a short legal ground.
Messers Filatex India Ltd. Vs UOI
(2022) TaxCorp(IDT) 5927 (HC-GUJARAT)
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Chapter 86 covers Railway or Tramway locomotives, rolling-stock and parts thereof, fixtures and fittings thereof and mechanical traffic signalling equipment of all kind.
In the matter of Prag Polymers
(2022) TaxCorp(IDT) 5924 (AAR)
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Any person against whom an enquiry is undertaken under the relevant provisions of the tax laws, does not ipso facto become an accused until prosecution is launched.
Saurabh Mittal vs Union of India, Department of Revenue & Ors.
(2022) TaxCorp(IDT) 5923 (HC-DELHI)
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After deletion of sub-clause (ii), activities which were earlier covered by Entry 3(ii) would now get covered under residual entry.
In the matter of Sterlite Technologies Ltd.
(2022) TaxCorp(IDT) 5922 (AAR)
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