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Submarines are Warships which are classifiable under CTH 8906.
In the matter of Bharat Dynamics Limited
(2022) TaxCorp(IDT) 5888 (AAR)
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Monetary value of any act or forbearance which causes the inducement of supply of goods or service or both is included in the definition and thereby, customer’s assurance for exclusive usage of reagents, calibrators and disposables constitutes a valid consideration.
In the matter of Abbott Healthcare Pvt. Ltd.
(2022) TaxCorp(IDT) 5887 (AAR)
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Rule 86-A has been adequately framed by the rule making authority so as to take care of any possible misuse of the power.
Dee Vee Projects Ltd. Vs. The Government of Maharashtra & Ors
(2022) TaxCorp(IDT) 5886 (HC-BOMBAY)
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The fee collected for portfolio management is also not exempt from tax under the CGST Act.
In the matter of CMEPEDIA
(2022) TaxCorp(IDT) 5883 (AAR)
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As the Applicant is providing guest lectures on law and not on arts or culture, hence, the Applicant’s claim that such guest lectures amount to services by way of training or coaching in recreational activities relating to arts or culture is untenable.
In the matter of Sairam Gopalkrishna Bhat
(2022) TaxCorp(IDT) 5882 (AAR)
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Benefit of exemption notification cannot be denied to the petitioner on the ground that the lessee is not using the premises.
Taghar Vasudeva Ambrish vs. AAAR
(2022) TaxCorp(IDT) 5881 (HC-KARNATAKA)
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Since provisional attachment order has expired therefore we direct to defreeze assessee’s bank account.
Karamjit Jaiswal vs. Commissioner of Central Taxes GST Delhi East
(2022) TaxCorp(IDT) 5872 (HC-DELHI)
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Issuance of summons is a last resort and are not issued in a casual manner. There are no allegations made by the Respondents alleging non-cooperation on the part of the Petitioner.
FSM Education Pvt. Ltd. vs. UOI
(2022) TaxCorp(IDT) 5870 (HC-BOMBAY)
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Assistant Commissioner GST Department is directed to comply with Appellate Authority’s order by allowing the Petitioner to surrender his GSTIN voluntarily.
Rakesh Kumar Garg vs. Assistant Commissioner
(2022) TaxCorp(IDT) 5869 (HC-DELHI)
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In our view the Assistant Commissioner could not have refused to comply with the Order passed by the Commissioner (Appeals-II).
Globus Petroadditions Pvt. Ltd. vs. UOI & Ors.
(2022) TaxCorp(IDT) 5868 (HC-BOMBAY)
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Drilling works for tunnel construction by sub-contractor shall be taxable@12% and will be considered as a composite works-contract.
In the matter of Kapil Sons (Rajendra Kumar Baheti)
(2022) TaxCorp(IDT) 5865 (AAR)
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Bonafide issue which is subject matter of assessment cannot be a ground to proceed u/s 130 of the Act unless the same falls within four corners of Section 130(1) of the 2017 Act.
Shiv Enterprises vs. State of Punjab & Ors.
(2022) TaxCorp(IDT) 5862 (HC-HP)
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Once final assessment order is passed provisional attachment must cease to subsist.
Fine Exime Pvt. Ltd. vs. UOI & Ors.
(2022) TaxCorp(IDT) 5859 (HC-BOMBAY)
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Liberty is being granted to Petitioner to file an appeal under the statute with the appropriate Authority.
Jain Cement Udyog vs. UOI & Anr.
(2022) TaxCorp(IDT) 5858 (HC-DELHI)
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Registration can be suspended only for thirty days and the cancellation proceeding has to be concluded within thirty days.
Shakti Shiva Magnets Pvt. Ltd. Vs Assistant Commissioner & Ors.
(2022) TaxCorp(IDT) 5855 (HC-DELHI)
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If the application for re-credit is allowed, the amount shall be re-credited to ECL within 1 week of order passing date and in case if adverse order, then petitioner is being granted liberty to file appropriate proceedings in accordance with law.
Serum Institute of India Private Limited vs Union of India
(2022) TaxCorp(IDT) 5854 (HC-BOMBAY)
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Post amendment dated February 01, 2019, ITC has been allowed on leasing, renting or hiring of motor vehicles, for transportation of persons, having approved seating capacity of more than 13 persons.
In the matter of Maanicare System India Pvt. Ltd.
(2022) TaxCorp(IDT) 5849 (AAR)
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The moratorium provision contained in Sec. 14 of the IBC would include proceedings u/s 138 of the NI Act also and by token of the same reasoning, proceedings initiated by Respondent under the GST Act would also attract the bar contained in Sec. 14.
In the matter of Associate Décor Ltd. vs. Dy. Commissioner of Commercial Taxes.
(2022) TaxCorp(IDT) 5845 (HC-KARNATAKA) · Section 14
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All activities, obligatory or voluntary, which are required to be performed by MCGM under the Mumbai Municipal Corporation Act 1888 will be considered as activities performed by MCGM as entrusted to it, by the State Government under the Mumbai Municipal Corporation Act 1888.
In the matter of Sir JJ College of Architecture Consultancy Cell
(2022) TaxCorp(IDT) 5844 (AAR)
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The RO Plant/System to be supplied to the Indian Navy/Naval department cannot be treated as part of warship as anything and everything installed on the warship cannot be blanketly said as part of the warship and in the absence of specific exemption, the applicable rate of GST is 18% on subject supply.
In the matter of Rochem Separation Systems India Pvt. Ltd.
(2022) TaxCorp(IDT) 5843 (AAR)
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