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AAR - Kerala AAR Rules Residential Villas' Construction Taxable at 7.5% Regardless of whether the agreement for construction is entered into with a purchaser before the execution of the sale deed for land in favour of the purchaser or after the execution of the sale deed for land.
In the matter of Prime Property Developers
(2023) TaxCorp(IDT) 7841 (AAR)
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Kerala AAR: Right to Desilt Reservoir and Extract Minerals Taxable at 18% on Reverse Charge Basis.
In the matter of Dharti Dredging and Infrastructure Ltd.
(2023) TaxCorp(IDT) 7840 (AAR)
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HC - Upholding Validity of Time-Limit for ITC as prescribed u/s 16(4) of APGST Act/CGST Act, 2017 is not violative of Articles 14, 19(1)(g) and 300-A of Constitution of India; Late-Fee Return Not a Basis for Claiming ITC.
Thirumalakonda Plywoods vs. The Assistant Commissioner – State Tax
(2023) TaxCorp(IDT) 7838 (HC-AP)
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HC - Jharkhand HC Holds Fresh Show Cause Notices Wholly Without Jurisdiction After Final Appellate Order and also barred by principles of res-judicata.
Ambey Mining Pvt. Ltd vs Commissioner of State Tax
(2023) TaxCorp(IDT) 7837 (HC-JHARKHAND)
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HC - Calcutta HC Rules Loan to Credit Card Holder is Loan Simpliciter, Not Credit Card Service and was not exigible to IGST.
Ramesh Kumar Patodia vs City Bank N.A. and Ors.
(2023) TaxCorp(IDT) 7836 (HC-CALCUTTA)
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HC - Delhi HC Criticizes Revenue for Preponing Hearing Before Expiry of SCN-reply Time.
HT Media Ltd vs UOI & Ors.
(2023) TaxCorp(IDT) 7835 (HC-DELHI)
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HC - Allahabad HC Orders Assessee to File Reply to SCN Absent Case Foundation Details.
Abhay Traders vs. Commissioner of Commercial Tax
(2023) TaxCorp(IDT) 7834 (HC-ALLAHABAD)
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HC - Orissa HC Quashes Order Rejecting Appeal for Non-Supply of Certified Copies and Remits the Matter.
Ashish Kumar Kar vs. Central Board of Indirect Taxes and Customs Dept of Revenue & Ors.
(2023) TaxCorp(IDT) 7833 (HC-ORISSA)
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HC - Calcutta HC Quashes Order Imposing 200% Penalty on Detained Consignment; Directs recalculate the penalty.
Usha Gupta vs. Assistant Commissioner of Revenue
(2023) TaxCorp(IDT) 7832 (HC-CALCUTTA)
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AAR - Reverse Charge Liability under Notification No. 13/2017 dated June 28, 2017 on Change of Wetland Description to Ordinary Land Taxable under RCM, Kerala AAR Rules.
In the matter of Manappuram Finance Ltd
(2023) TaxCorp(IDT) 7830 (AAR)
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AAR - 18% GST on Shifting Transmission Lines on NHAI request for Road Widening Projects classifiable under service head 998631- Punjab AAR Ruling.
In the matter of Punjab State Transmission Corporation Ltd.
(2023) TaxCorp(IDT) 7829 (AAR)
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HC - Delhi High Court Stresses Meaningful Personal Hearing for CGST Adverse Decisions. Visits by an assessee's representative or telephonic conversations could not be considered substitutes for an authentic personal hearing.
Jupiter Exports Vs Commissioner of GST
(2023) TaxCorp(IDT) 7828 (HC-DELHI)
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HC - Allahabad HC grants interim bail in alleged ITC-fraud case, satisfied with "a case for proper construction of Section 69 of the CGST Act, 2017" and noting Revenue's uncertainty regarding the offense committed.
Ashish Kakkar vs. UOI & Anr.
(2023) TaxCorp(IDT) 7824 (HC-ALLAHABAD)
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HC - Allows Bail, Citing Co-Accused Already Enlarged on Bail, Filing of Charge-Sheet, and Compoundable Offence under CGST Act, 2017 as Grounds to Grant Interim Relief.
Amit Gupta vs. DGGI
(2023) TaxCorp(IDT) 7823 (HC-ALLAHABAD)
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HC - Gujarat High Court Rules in Favor of Exporter's Claim for Interest on Delayed IGST Refund
Panji Engineering Pvt Ltd vs. UOI
(2023) TaxCorp(IDT) 7822 (HC-GUJARAT)
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AAR - Karnataka AAR Distinguishes GST Rate for Chikkies Containing Cocoa vs. Chikkies Without Cocoa.
In the matter of Sirimiri Nutrition Foods Products Pvt Ltd
(2023) TaxCorp(IDT) 7821 (AAR)
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CESTAT - Allows CENVAT credit of service tax availed at the factory by Assessee Usha Martin for input services received at their captive iron-ore and coal mines, based on ISD invoices issued by the Mines Office.
Usha Martin Ltd vs Commissioner of Central Excise
(2023) TaxCorp(IDT) 7820 (CESTAT-KOLKATA)
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HC - Bombay High Court Rules Customs Action "Ex-Facie Illegal" in Trademark Dispute.
UPS Sales vs UOI & ors
(2023) TaxCorp(IDT) 7819 (HC-BOMBAY)
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AAR - Gujarat AAR Declines Advance Ruling Citing Lack of Jurisdiction and Ambiguous Facts.
In the matter of Pooja Construction Co.
(2023) TaxCorp(IDT) 7818 (AAR)
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AAR - Rajasthan AAR Declines Advance Ruling on Supplies Made Prior to Application
In the matter of Mangala Product Pvt. Ltd.
(2023) TaxCorp(IDT) 7817 (AAR)
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