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ITC is inadmissible on construction of Pre fabricated shed intended to be used as a permanent structure for the purpose of conducting business.
In the matter of Sanghi Enterprises
(2023) TaxCorp(IDT) 7480 (AAR)
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Just because the new dispensation required exporters to pay two duties and then claim refunds, thereby inconveniencing them, could not be a ground to hold the pre-import condition as arbitrary.
UOI vs Cosmo Films Ltd
(2023) TaxCorp(IDT) 7473 (SC)
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Assessee must be extended the statutory benefit of stay under Section 112 (9) of the BGST Act. Assessee cannot be deprived of the benefit, due to non-constitution of the Tribunal by the Revenue themselves.
Flipkart India Pvt. Ltd. vs. The Additional Commissioner of State Tax & Ors.
(2023) TaxCorp(IDT) 7464 (HC-PATNA)
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The statutory relief of stay on deposit of the statutory amount, cannot be open ended.
SAJ Food Products vs. The State of Bihar & Ors.
(2023) TaxCorp(IDT) 7460 (HC-PATNA)
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Assessee cannot complain about lack of opportunity as it is under a statutory obligation to inform the change in address even if he had to relocate.
Ravi Bangalore Raghavendra vs. Deputy Commissioner of Central Tax
(2023) TaxCorp(IDT) 7459 (HC-KARNATAKA)
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The reasons assigned by the petitioner could be bonafide and the petitioner must have another opportunity of hearing to establish the same.
Rangappa Krishnappa vs. Office of the Commissioner of Central Tax
(2023) TaxCorp(IDT) 7458 (HC-KARNATAKA)
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If tax is collected without any authority of law, the same would amount to depriving a person of his property without any authority of law and would infringe his right under Article 300A of the Constitution.
Diwakar Enterprises Pvt. Ltd. Vs Commissioner of CGST & anr.
(2023) TaxCorp(IDT) 7457 (HC-P&H)
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Assessee will be entitled to file an application according to the special procedure now notified.
Anandkumar Ramdeo Singh vs Commissioner (Appeals)
(2023) TaxCorp(IDT) 7456 (HC-KARNATAKA)
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The free of cost supply of main ingredients is nothing but mutual understanding between both parties which do not debar them from the essence of supply of goods and consideration received under GST.
In the matter of Natani Precast
(2023) TaxCorp(IDT) 7455 (AAR)
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The applicant cannot seek an advance ruling in relation to the supply where he is a recipient of services.
In the matter of Anmol Industries Ltd.
(2023) TaxCorp(IDT) 7454 (AAR)
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A registered person under the CGST Act, including recipient of service, clearly fall within definition of Applicant defined u/s 95(c) and hence, have locus standi to file an application before AAR.
Anmol Industries Ltd & amr vs West Bengal Authority for Advance Ruling
(2023) TaxCorp(IDT) 7453 (HC-CALCUTTA)
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Revenue is directed to refund balance amount, excluding Rs.5,18,230 from out of total amount of Rs.2,22,97,228 to the assessee pending final adjudication of the disputed amount in accordance with law.
Omjay EV Ltd. vs. Deputy Commissioner of State Tax
(2023) TaxCorp(IDT) 7450 (HC-ORISSA)
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Mahara Jyoti Oil, which is an edible Refined Bleached Deodorised Palmolein without any additives or mixture of other Oils, is classifiable under Heading 15119020.
In the matter of KTV Health Foods Pvt. Ltd.
(2023) TaxCorp(IDT) 7449 (AAR)
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Civil Contract Services provided/to be provided by the Applicant to IIT Madras, are covered under SI.No. 3(xii) of Notification No. 11/2017 dated June 28, 2017, liable to 18% tax.
In the matter of ESVEE Constructions
(2023) TaxCorp(IDT) 7448 (AAR)
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Any registered person is having any exempted supplies, then ITC pertaining to such exempted supplies shall be reversed proportionately.
In the matter of Airports Authority of India
(2023) TaxCorp(IDT) 7447 (AAR)
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Exercise of powers to cancel the registration ab initio, must be based on material on record and some rationale.
Aditya Polymers vs. Commissioner
(2023) TaxCorp(IDT) 7446 (HC-DELHI)
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Activity of renting of warehouse is covered within the meaning of supply u/s 7 as it fulfils all the requirements to constitute supply.
In the matter of Samco Logistics LLP
(2023) TaxCorp(IDT) 7445 (AAR)
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Holder of General Power of Attorney of a commercial property given on rent by a non-resident Indian owner, is liable to be registered under GST.
In the matter of Nagabhushana Narayana
(2023) TaxCorp(IDT) 7444 (AAR)
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Even though Revenue opposes the grant of bail contending that the offences alleged are serious, apparently the police statement of crucial witnesses have been examined.
Bal Mukund Vaishnav vs State of Maharashtra & anr.
(2023) TaxCorp(IDT) 7443 (SC)
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The Ministry of Finance shall depute a senior officer to engage with the Acting President of the ITAT. If the rules are required to be amended, they should be amended to incorporate e-filing requirements.
C.C.E. and S.T. Surat vs. Bilfinder Neo Structo Construction Ltd.
(2023) TaxCorp(IDT) 7441 (SC)
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