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When the language in the statute is plain and unambiguous, the Court has to read and understand the plain language as such, and there is no scope for any interpretation.
Pappachan Chakkiath vs. Assistant Commissioner and Ors.
(2023) TaxCorp(IDT) 7148 (HC-KERALA)
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Commissioner, State Tax is directd to take a decision on the Assessee’s representation within a time frame of four weeks.
Deepsons Auto Centre vs. Union of India and Ors.
(2023) TaxCorp(IDT) 7143 (HC-JHARKHAND)
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SEZ unit procuring renting of immovable property or any other service from SEEPZ Special Economic Zone for carrying out the authorized operation in SEZ is not required to pay GST under RCM subject to furnishing of LUT or bond as a deemed supplier of such services.
In the matter of Portescap India Pvt Ltd
(2023) TaxCorp(IDT) 7142 (AAR)
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Show cause notice must contain the requisite details for the person to meet with the challenges.
Ankit J Agarwal (Proprietor of J.P. Corporation) vs. State of Gujarat
(2023) TaxCorp(IDT) 7140 (HC-GUJARAT)
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As the amount is already debited from the Bank account of the Assessee, it shall be entitled to seek recredit, barring the amount of pre-deposit which shall be decided by the authority concerned including of the grant of further stay.
Manjeet Cotton Pvt Ltd vs Commissioner of State Tax
(2023) TaxCorp(IDT) 7139 (HC-GUJARAT)
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Alternative remedy is not an absolute bar if there is violation of principles of natural justice.
Mahendra Sponge and Power Limited vs. Assistant Commissioner State Tax
(2023) TaxCorp(IDT) 7138 (HC-CHHATTISGARH)
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Supply of Aluminium Foil Type Winding Inverter Duty Transformer IDT along with supervisory services for setting-up the Solar Power Generating System, is to be taxed at 70:30 ratio on the total value of supply.
In the matter of Shilchar Technologies Ltd.
(2023) TaxCorp(IDT) 7137 (AAR)
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By hosting a slew of online games like Rummy, Poker, Fantasy sports etc., Petitioner is dealing in actionable goods rather than services.
Myteam11 Fantasy Sports Pvt Ltd vs UOI
(2023) TaxCorp(IDT) 7136 (HC-RAJASTHAN)
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Action of the officers of dispossessing the petitioners of their currency is concerned is illegal and without any authority of law.
Arvind Goyal vs. UOI & Ors.
(2023) TaxCorp(IDT) 7134 (HC-DELHI)
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Writ Court should not act as an expertise to scrutinise the composition and mode of manufacture of a product like of this nature and do the job of classifying a product.
Harsh Polyfabric Pvt Ltd Vs UOI & ors.
(2023) TaxCorp(IDT) 7133 (HC-CALCUTTA)
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The High Court has materially erred in entertaining the writ petition against the show cause notice and quashing and setting aside the same.
State of Punjab Vs Shiv Enterprises & Ors.
(2023) TaxCorp(IDT) 7129 (SC)
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Serving Forms GST DRC-01 and GST DRC-01A before passing an order u/s 73 of the TNGST Act is optional for Proper Officer and not compulsory after amendment to Rule 142(1A) of TNGST Rules w.e.f October 15, 2020.
Vishaka Exports vs Assistant Commissioner (ST) (FAC)
(2023) TaxCorp(IDT) 7128 (HC-MADRAS) · Section 73
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The absence of breach of fundamental rights and violation of principles of natural justice, writ petition is not maintainable, in view of the availability of statutory alternative remedy.
Tanushree Logistics Pvt Ltd vs. State of Rajasthan and Ors.
(2023) TaxCorp(IDT) 7114 (HC-RAJASTHAN)
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Outstanding demand of tax is nil, that means before August, 2021, assessee had regularly filed its return and it was only because of the reasons financial hardship, assessee could not file its return thereafter.
World Steel Tech (India) Pvt. Ltd. vs. State of Gujarat
(2023) TaxCorp(IDT) 7113 (HC-GUJARAT)
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The Appellate Authority should be directed to allow admission of the appeal on merits subject to the petitioner taking steps in terms of the Appeal by 11th January, 2023.
Suraj Mangar vs. Assistant Commissioner of WBGST
(2023) TaxCorp(IDT) 7111 (HC-CALCUTTA)
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The aforementioned refund application was followed by as many as four reminders and it is rather intriguing that a simple refund application u/s 54 of CGST Act has been kept pending for such length of time.
Peiner Smag Machinery (India) Pvt Ltd vs. Assistant Commissioner of Customs
(2023) TaxCorp(IDT) 7110 (HC-MADRAS)
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Affiliation provided by University to its constituent colleges for imparting education is a supply and amount collected by way of affiliation fees is not exempted.
In the matter of University of Kota
(2023) TaxCorp(IDT) 7107 (AAR)
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Advance ruling under GST can be obtained for a proposed transaction as well as transaction already undertaken by the applicant but the transactions on which GST is being paid are out of purview of advance ruling.
In the matter of Vyom Food Craft Pvt Ltd
(2023) TaxCorp(IDT) 7105 (AAR)
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Only the services supplied as Approved Training Partner to NSDC in relation to any other scheme are eligible for exemption, the services which do not fall in the aforesaid category shall not be eligible for exemption.
In the matter of Nxtwave Disruptive Technologies Pvt Ltd.
(2023) TaxCorp(IDT) 7104 (AAR)
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Exemption notification should not be read liberally construed and beneficiary must fall within the ambit of exemption and fulfil the conditions thereof and if the conditions are not fulfilled, the issue of application of notification does not arise at all by implication.
Godrej Consumer Products Ltd vs. UOI & Ors.
(2023) TaxCorp(IDT) 7092 (HC-J&K)
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