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In similar circumstances the court has granted an interim order in P. Venkataramaniah & Co.
Distributory Committee vs. Assistant Commissioner
(2022) TaxCorp(IDT) 5704 (HC-AP)
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It was incumbent on the part of Revenue to issue a notice of personal hearing to the Assessee before passing the order, and since revenue has not done so therefore matter is being remitted back to the revenue.
Prime Alloys vs. The State Tax Officer & Ors.
(2022) TaxCorp(IDT) 5700 (HC-MADRAS)
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Revenue is free to transfer the seized/confiscated goods in the respective vehicles to any Government warehouse.
C. Ranganathan & Anr. vs. The Commissioner of Commercial Tax & Anr.
(2022) TaxCorp(IDT) 5699 (HC-MADRAS)
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Since the investigation has not progressed, therefore revenue is being directed to defreeze Petitioner’s current bank account.
Vardhman Exim vs. Union of India
(2022) TaxCorp(IDT) 5697 (HC-DELHI)
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Upon filing of objections by the Petitioner, same shall be decided by competent authority in accordance with law.
Nitin Singhania vs. Commissioner of GST
(2022) TaxCorp(IDT) 5696 (HC-DELHI)
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Revenue is directed to decide the representations by way of a reasoned order in accordance with law.
Wipro Ltd. vs. Assistant Commissioner of GST
(2022) TaxCorp(IDT) 5695 (HC-DELHI)
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IGST will not be levied if a person is supplying goods from free-trade warehousing zone.
In the matter of AIE Fibre Resource and Trading (India) Pvt. Ltd.
(2021) TaxCorp(IDT) 5692 (AAR)
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Vouchers are not claim to any debt and in present case, voucher is in possession of claimant at the time of claim and hence, cannot be considered as actionable claim.
In the matter of Premier Sales Promotion Pvt. Ltd.
(2021) TaxCorp(IDT) 5686 (AAR)
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Denial of refunds on hyper technicalities, will be a blot on the statutory intent.
Dantara Jewellers vs. The State of Kerala & Ors.
(2021) TaxCorp(IDT) 5683 (HC-KARNATAKA)
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Construction of pit cannot be termed as an apparatus or equipment or machinery.
In the matter of Mother Earth Environ Tech Ltd
(2021) TaxCorp(IDT) 5680 (AAR)
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Dried and Polished Turmeric being a processed spice is not an Agricultural Produce and hence, is not exempted from GST.
In the matter of Nitin Bapusaheb Patil
(2021) TaxCorp(IDT) 5675 (AAR)
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Bus Rental Services to Navi Mumbai Transport Undertaking shall be taxable at rate of 12% (with availment of ITC) and 5% (without ITC availment).
In the matter of MH EcoLife E-Mobility Pvt. Ltd.
(2021) TaxCorp(IDT) 5674 (AAR)
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Revenue is directed to give a hearing to the Assessee on a date to be intimated at least seven days in advance, and to pass fresh adjudication orders.
JSW Steel Ltd. vs. Union of India & Ors.
(2021) TaxCorp(IDT) 5672 (HC-ORISSA)
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Part recovery of transportation charges from employees will not attract GST.
In the matter of Integrated Decisions and Systems India Pvt. Ltd.
(2021) TaxCorp(IDT) 5671 (AAR)
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Unless from the contract it is ascertained that the supply of goods as well as service are to be separately charged, the nature of supply remains a composite supply.
In the matter of M/s South Indian Federation of Fisherman Societies
(2021) TaxCorp(IDT) 5670 (AAR)
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Any condition/restrictions attached with the advance do not alter its character, it remains advance which later gets adjusted in payment once bills/invoices are issued.
In the matter of Uttar Pradesh Avas Evam Vikas Parishad
(2021) TaxCorp(IDT) 5669 (AAR)
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The two supplies of setting up of FGD plant and its O&M are separate supplies, not naturally bundled and not supplied in conjunction with each other but one after the other.
In the matter of Shapoorji Pallonji and Company Private Limited
(2021) TaxCorp(IDT) 5665 (AAR)
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Manufacturing generators for renewable energy will attract preferential GST rate.
In the matter of Coral Coil India Private Limited
(2021) TaxCorp(IDT) 5664 (AAR)
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Boarding, Lodging facilities to candidates of Apollo Med Skills is exempt.
In the matter of Healersark Resources Pvt. Ltd.
(2021) TaxCorp(IDT) 5663 (AAR)
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Supply of OMR/Answer Sheets printed with logo of educational will attract GST@18%.
In the matter of Vardhman Infotech
(2021) TaxCorp(IDT) 5662 (AAR)
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