-
If the applicant maintains common account in respect of both the premises, it needs to discharge GST @ 5% in respect of supply made at the premises of the zoological garden and invariably needs to reverse the ITC in terms of Section 17 of the CGST Act, 2017 r/w Rules 42 and 43 of the CGST Rules, 2017.
In the matter of Hotel Sandesh Private Limited
(2021) TaxCorp(IDT) 4715 (AAR)
-
Hand sanitizers are never classified as Medicaments.
In the matter of Wipro Enterprises Private Limited
(2021) TaxCorp(IDT) 4714 (AAR)
-
For challenge to the merits of the order of assessment on the ground that no opportunity of hearing had been granted to the Assessee, it is open for the latter to file an appeal u/s 107 as the dispute relating to service of notice under Section 74 of the Act would require a factual inquiry.
Siddhi Vinayak Trading Company vs. Union of India & Ors
(2021) TaxCorp(IDT) 4706 (HC-ALLAHABAD)
-
Writ application is not maintainable from the recovery order attaching assessee’s factory premise u/s 79 of the CGST Act, 2017 since appeal from such order would lie under section 107.
Alkem Laboratories Ltd vs. UOI
(2021) TaxCorp(IDT) 4705 (HC-GUJARAT)
-
Petitioner is directed to approach the proper officer for preponing the date of hearing. in view of its apprehension that the proceedings for cancellation of registration will continue for a long period and till then his registration being under suspension would cause loss to his business.
Kans Wedding Centre vs. The Commissioner of Commercial Taxes
(2021) TaxCorp(IDT) 4704 (HC-KERALA)
-
Sub-Section (7) clearly says that if the proper Officer comes to the conclusion that the amount voluntarily deposited by the assessee falls short of the amount actually payable, he shall proceed to issue the notice as provided under sub-Section (1).
Skylark Infra Engineering Pvt. Ltd. vs. Additional Director General, DGGI and Anr.
(2021) TaxCorp(IDT) 4703 (HC-P&H) · Section 74
-
The notice issued for cancellation of registration without citing any particular reason cannot survive the test of law.
Dayamay Enterprise vs. State of Tripura and 3 Ors.
(2021) TaxCorp(IDT) 4702 (HC-Tripura)
-
Composition is completely contrary to several Constitution Bench decisions of SC as said provisions envisage appointment of only Technical members as members of the coram of said authorities.
NCS Pearson Inc. v. Union of India & Ors.
(2021) TaxCorp(IDT) 4701 (HC-KARNATAKA)
-
Works undertaken are for business/commercial purposes, concludes that services supplied by Applicant are subjected to 18% GST in terms of Sl. No. 3(xii) of Not. No. 11/2017- CT (R) as amended.
In the matter of Sealwel Corporation Private
(2021) TaxCorp(IDT) 4700 (AAR)
-
The writ petition has been filed by the professional body of GST practitioners who are before us and not any individual taxable person expressing any difficulty in adhering to the extended timeline of 28.02.2021.
Goods and Services Tax Practitioners Association vs. UOI
(2021) TaxCorp(IDT) 4695 (HC-BOMBAY)
-
Under section 70 of the CGST Act tendering of evidence or production of documents is to be done in the same manner as done by a civil court under the provisions of the Civil Procedure Code, 1908.
JSK Marketing Ltd. & Anr. vs. UOI & Ors.
(2021) TaxCorp(IDT) 4694 (HC-BOMBAY)
-
The Petitioner has to credit its TDS in respect of works contract executed by it for the Metro Rail that it seeks to set off against GST levy.
Tvl. Afcons Infrastructure Limited vs. The Deputy Commissioner (ST)
(2021) TaxCorp(IDT) 4689 (HC-MADRAS)
-
There is no advance ruling issued on the Time of Supply of the Mobilization advance transitioned into GST which has not suffered any tax in the Pre-GST regime and the applicability of section 142 (11) (b) to the facts of this case.
In the matter of Shapoorji Pallonji and Co. Pvt. Ltd.
(2021) TaxCorp(IDT) 4685 (AAR)
-
Rate of tax for renting of vehicles would be the same as applicable to respective vehicles i.e. 5% for electric vehicles and 12% for bicycles.
In the matter Yulu Bikes Pvt. Ltd.
(2021) TaxCorp(IDT) 4684 (AAR)
-
Notification No. 20/2019- Central Tax (Rate) dated September 30, 2019 specifies the rate for job work in relation to diamonds, bus body building and all other items, and is applicable to the applicant.
In the matter of Spraymet Surface Technologies Pvt. Ltd.
(2021) TaxCorp(IDT) 4683 (AAR)
-
‘Laboratory Reagents’ different from all Diagnostic kits and Reagents under Tariff item 38220090
In the matter of Imperial Life Sciences Pvt. Ltd.
(2021) TaxCorp(IDT) 4682 (AAR)
-
The process of Electroplating surface coating & Electroless nickel plating would be rightly covered under manufacturing services’ since they are essential services connected to the process of manufacture of the goods which results in the emergence of the finished product.
In the matter of ENP Techno Engineers
(2021) TaxCorp(IDT) 4681 (AAR)
-
The power to attach the bank account must be exercised only in strict compliance with the statutory power, and cannot be extended to cover situations which are not expressly contemplated by the section.
Proex Fashion Pvt. Ltd. vs. Government of India & Ors.
(2021) TaxCorp(IDT) 4678 (HC-DELHI)
-
A circular cannot seek to clarify provisions of statutory notification dated 28.06.2017, which is otherwise unequivocal.
Jodhpur Vidyut Vitran Nigam Ltd. vs. UOI & Ors.
(2021) TaxCorp(IDT) 4677 (HC-RAJASTHAN)
-
Attachment of bank account will continue till passing of and subject to final orders of assessment.
EMPS Property Services vs. The State Tax Officer
(2021) TaxCorp(IDT) 4676 (HC-MADRAS)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.