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No coercive action shall be taken against the Petitioner.
Bhanjadeo Constructions vs. State of Odisha & Ors.
(2022) TaxCorp(IDT) 6902 (HC-ORISSA)
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Assessee cannot be permitted to forgo a sum of Rs. 39 lakhs, particularly when it is entitled to deemed excise credit, more so given that u/s 29 (3) of CGST Act, assessee’s liability continues even post registration cancellation.
Euro Pratik Sales Corporation vs. UOI & Ors.
(2022) TaxCorp(IDT) 6901 (HC-BOMBAY)
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It would be just and proper in our view, to remand the matter back to the authority to deal with the refund application in the light of the Circular and then pass orders in accordance with law.
Axis Bank vs UOI
(2022) TaxCorp(IDT) 6897 (HC-AP)
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The deposit will be converted into an interest- bearing Fixed Deposit Receipt for a period of 12 months.
Loreal India Private Limited vs UOI
(2022) TaxCorp(IDT) 6894 (SC)
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UOI is directed to take necessary steps to ensure that while the modalities for the GST tribunal are being put in place, they shall include the requirement that all filings should be in the electronic mode exclusively and that the tribunal should be paperless in its operations.
CCE and ST Surat vs. Bilfinder Neo Structo Construction Ltd
(2022) TaxCorp(IDT) 6893 (SC)
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Electronic cash ledger debit & not deposit in ECL constitutes tax- payment; Upholds interest for delayed GSTR-3B
RSB Transmissions (India) Ltd vs. UOI & Ors
(2022) TaxCorp(IDT) 6892 (HC-JHARKHAND)
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UOI is directed to place on record the relevant documents resulting in Notification No. 79/2017 dated October 13, 2017 by November 14, 2022.
Sanathan Textile Pvt Ltd vs. UOI &Anr. The matter is before Division Bench comprising
(2022) TaxCorp(IDT) 6888 (HC-BOMBAY)
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Assessee is an intermediary under section 2 (13) of the IGST Act, 2017.
Genpact India Pvt. Ltd. vs. UOI & Ors.
(2022) TaxCorp(IDT) 6884 (HC-P&H)
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Rejecting refund claim of ITC accumulated on exports, solely on an inadvertent error that had transpired would be hypothetical.
Abi Egg Traders vs. Assistant Commissioner
(2022) TaxCorp(IDT) 6883 (HC-MADRAS)
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It would be in the interest of justice if the petitioner is allowed to upload table 2 of Form GST TRAN 3 within the aforesaid period which will however be subject to due verification of the respondents and in said terms, disposes writ.
Mahavir Auto Diagnostics Pvt Ltd vs UPI & ors
(2022) TaxCorp(IDT) 6882 (HC-AP)
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The observations made by the learned Single Bench in the impugned order would have to stand vacated in its entirety.
Haldia Petrochemicals Ltd vs. Commissioner of State Taxes & Ors.
(2022) TaxCorp(IDT) 6881 (HC-CALCUTTA)
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Advance ruling authority constituted under the Telangana State Goods and Services Act cannot give a ruling on the liability arising under the CGST Act or SGST Act in a different state.
In the matter of Comsat Systems Pvt Ltd.
(2022) TaxCorp(IDT) 6880 (AAR)
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Tax paid on purchases made to meet the obligations under corporate social responsibility will be eligible for ITC since the same is an expenditure made in the furtherance of the business.
In the matter of Bambino Pasta Food Industries Pvt Ltd
(2022) TaxCorp(IDT) 6879 (AAR)
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Since the manufacture by the assessee relates to alcohol for human consumption by way of job work, the assessee is liable to pay tax at 18%.
Esveeaar Distilleries vs. Assistant Commissioner SGST
(2022) TaxCorp(IDT) 6878 (HC-AP)
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Interest of justice would be served if assessee is allowed to make the necessary correction.
Mahalaxmi Infra Contract Ltd vs Goods and Services Tax Council
(2022) TaxCorp(IDT) 6875 (HC-JHARKHAND)
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Allowing the assessee to carry out rectification of errors and omissions beyond the statutorily prescribed period would lead to complete uncertainty and collapse of the tax administration.
Yokohama India Pvt Ltd vs. The State of Telangana
(2022) TaxCorp(IDT) 6874 (HC-HP)
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Chapter Heading 30.02 is the default entry for diagnostic kits. If any product is covered by Chapter 30.02, then there is no need to visit Chapter 38.22.
In the matter of Accurex Biomedical Pvt Ltd.
(2022) TaxCorp(IDT) 6873 (AAR)
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Cooperative society cannot be construed as providing works contract service to its members while undertaking activities related to major repairs, renovation and rehabilitation works for the society by entering into agreement with the contractor.
In the matter of Mahavir Nagar Shiv Shrushti Co-op Housing Society Ltd
(2022) TaxCorp(IDT) 6871 (AAR)
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Proviso to Section 98(2) of CGST Act 2017 will be applicable only when a SCN is issued or order is passed.
In the matter of Shalby Ltd
(2022) TaxCorp(IDT) 6870 (AAR)
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Reimbursement of tree cut compensation amount paid to farmers and land owners during execution of Government Projects on tender basis is not chargeable to GST as the Applicant qualifies to be a Pure Agent.
In the matter of Sree Subha Sales
(2022) TaxCorp(IDT) 6869 (AAR)
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