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Matter has been hanging fire without the revenue taking requisite steps, either vis-a-vis the petition or with regard to imposition and/or recovery of penalty.
Uflix Industries vs UOI & Ors
(2022) TaxCorp(IDT) 6939 (HC-DELHI)
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Rule 21A contains provision of suspension but only where the registered person himself applies for the cancellation of registration. but in this case, petitioner has not applied for cancellation of the registration and, therefore, there cannot be any deemed suspension.
Trishul Asphalt Products vs Deputy Commissioner & Others
(2022) TaxCorp(IDT) 6938 (HC-RAJASTHAN)
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GST TRAN-1/revised GST TRAN-1 filed by units/offices will be basis the manual ISD invoices issued/to be issued by ISD of assessee subject to aggregate credit cumulatively not exceeding the ISD credit available with assessee of Rs.13 crores.
Nuvoco Vistas Corporation Ltd vs. UOI & Ors
(2022) TaxCorp(IDT) 6937 (HC-BOMBAY)
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When exemption contained in a notification is to be claimed, an applicant is to satisfy the conditions prescribed therein. The wordings of any notification have to be strictly read to allow or deny any exemption.
In the matter of Magnetic Infotech Pvt Ltd
(2022) TaxCorp(IDT) 6932 (AAR)
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Section 171(2) empowers this Authority to examine whether a supplier has passed on the benefits of tax reduction or ITC irrespective of the provisions of Rule 133(5) which is only explanation of section 171(2).
DGAP vs NY Cinemas LLP
(2022) TaxCorp(IDT) 6931 (NAA)
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We are not inclined to interfere in declaring the services of the petitioners in either of the heading at this stage.
GTS Coal Sales vs. DGGSTI & Ors.
(2022) TaxCorp(IDT) 6930 (HC-JHARKHAND)
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The initiation of proceedings under section 73 of the CGST Act for alleged contravention of the C.E.A. and Finance Act, read with C.C.R is beyond jurisdciton.
Usha Martin Ltd vs. Additional Commissioner & Ors
(2022) TaxCorp(IDT) 6926 (HC-JHARKHAND)
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Scope of Entry SI.No. 142 of exemption notification no. 02/2017 dated June 28, 2017 is confined only to hearing aids under heading 9021 and doesn’t include parts and accessories of hearing aids.
In the matter of Sivantos India Pvt Ltd
(2022) TaxCorp(IDT) 6925 (AAR)
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Lower Authority was incorrect in not passing a ruling on the question of taxability of the transaction of selling advertisement space on web portal.
In the matter of Myntra Designs Pvt Ltd
(2022) TaxCorp(IDT) 6922 (AAR)
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Revenue is directed to accord a leeway of eight weeks to the Assessee to upload the returns for the period during which its registration stood cancelled.
Bimal Kothari vs. Assistant Commissioner (DSGST) & Ors.
(2022) TaxCorp(IDT) 6917 (HC-DELHI)
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Seeds is not an agricultural produce in terms of the definition in the Notification No. 11/2017-CT and No. 12/2017 dated June 28, 2017, thus, not exempt from GST.
In the matter of Narsimha Reddy & Sons
(2022) TaxCorp(IDT) 6916 (AAR)
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The services provided to the applicant are not eligible for exemption w.e.f. Jan 1, 2022.
In the matter of Hyderabad Metropolitan Water Supply And Sewerage Board
(2022) TaxCorp(IDT) 6915 (AAR)
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It was always the intention of the Central Government to exempt imports of capital goods under the EPCG Scheme from payment of additional duty under Section 3 of the Customs Tariff Act.
Sanathan Textile Pvt Ltd vs. UOI &Anr.
(2022) TaxCorp(IDT) 6912 (HC-BOMBAY)
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The proceedings u/s 74 have to be preceded by proper SCN, a summary of SCN issued in Form GST DRC-01 in terms of Rule 142(1) cannot substitute the requirement of a proper SCN.
Vinayak Metal and Chemicals vs The State of Jharkhand
(2022) TaxCorp(IDT) 6910 (HC-JHARKHAND)
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The entire composite supply would be treated as a supply of services by way of printing and the tax rate applicable to such printing would be applicable on the entire value of such supply.
In the matter of Dachepalli Printers
(2022) TaxCorp(IDT) 6909 (AAR)
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Procrastination on the part of the petitioner got compounded in the appeal being filed well beyond the time prescribed under the Act.
Bansal Surinder vs Commissioner, Department of Trade and Taxes/GST (State) & Ors.
(2022) TaxCorp(IDT) 6908 (HC-DELHI)
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Applicant will be released only if he is not required in connection with any other offence for the time being.
Hitesh Gaurishankar Patel Vs State of Gujarat
(2022) TaxCorp(IDT) 6906 (HC-GUJARAT) · Section 132(1)(a)
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The explanation offered by the petitioner in not making GST payment, filing returns and preferring an appeal deserves to be accepted.
Kolapudi Enoch Washington vs Additional Commissioner, GST and Central Tax
(2022) TaxCorp(IDT) 6905 (HC-KARNATAKA)
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Suspending registrations on the basis of direction of the Head Office cannot be a reason for cancellation of GST.
S.B. Traders vs. The Superintendent
(2022) TaxCorp(IDT) 6904 (HC-AP)
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DGAP in its investigation has provided a completely arbitrary formula, which has no sanction in law, to compute how benefits are to be determined.
Airmid Real Estate Ltd vs. UOI & Ors
(2022) TaxCorp(IDT) 6903 (HC-DELHI)
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