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Supply of services to State Urban Development Agency under Swachh Bharat Mission/Mission Nirmal Bangla is classifiable under SAC 9994 as sewage and waste collection, treatment and disposal and other environmental protection services’ and is taxable @ 18%.
In the matter of Simoco Telecommunications (South Asia) Ltd
(2022) TaxCorp(IDT) 6803 (AAR)
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Section 171 only ensures passing of ITC benefits to consumers and leaves the Respondent free to fix his prices, profit margins of supplies and take business decisions without any intervention.
DGAP vs ATS Homes Pvt Ltd
(2022) TaxCorp(IDT) 6802 (NAA)
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Section 171 cannot be applied to compare credit in erstwhile regime with ITC under GST regime.
DGAP vs Eden Realty Ventures Pvt Ltd.
(2022) TaxCorp(IDT) 6801 (NAA)
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Allegation of discrimination falls short of any substance as reasonable classification has been adopted by the legislature in demarcating eligibility for availment of such input tax credit.
In the matter of Rameshwar Havelia (Doon Valley Logistics)
(2022) TaxCorp(IDT) 6800 (AAR)
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Value of supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services.
In the matter of State Industrial Development Corporation of Uttaranchal Ltd (SIDCUL)
(2022) TaxCorp(IDT) 6799 (AAR)
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Services rendered by applicant falls within the definition of healthcare services and qualifies to be classified as clinical establishment which is exempted.
In the matter of Arden Health Care Pvt Ltd.
(2022) TaxCorp(IDT) 6798 (AAR)
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Assessee have been in custody for nearly 14 months and co-accused have been enlarged on bail in October 2021 and May 2022.
Ramchandra Vishnoi Etc. vs. Union of India
(2022) TaxCorp(IDT) 6794 (SC)
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No ground for 2nd bail applications are made out
Ramchandra Vishnoi vs. UOI
(2022) TaxCorp(IDT) 6793 (HC-RAJASTHAN)
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Sessions Court: Granting application will ultimately cause interference in the investigation which is beyond the purview of sec. 438 of Cr.P.C. Not only this but very purpose and object of investigation is likely to frustrate.
Rohan Robert Pillai vs State of Maharashtra
(2022) TaxCorp(IDT) 6792 (SC)
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Sessions Cour: The investigation is now concluded and other accused have been enlarged on bail.
Yogeshbhai Nagindas Vora vs. The State of Gujarat
(2022) TaxCorp(IDT) 6791 (SC)
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Sessions Court: Economic offences such as tax evasion, money laundering, etc. affect the economy of the country and are considered grave in nature, considering the case in hand.
Vikram Bhanwarlal Purohit vs. The State of Maharashtra & Ors.
(2022) TaxCorp(IDT) 6790 (SC)
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Authorities must be sensitive to this fact and the impact and consequences that their orders have on the public.
Sheetal Dilip Jain vs. The State of Maharashtra & Ors.
(2022) TaxCorp(IDT) 6787 (HC-BOMBAY)
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In the present case, there is no duty cast on the Union to refund 100% of CGST.
HERO MOTOCORP LTD Vs UNION OF INDIA & ORS
(2022) TaxCorp(IDT) 6786 (SC)
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There has been pious intention to facilitate the business to be carried out so as to enable smooth payment of taxes and not to debar the taxpayers, but to bring them back to GST fold.
Durga Raman Patnaik vs. Additional Commissioner of GST
(2022) TaxCorp(IDT) 6785 (HC-ORISSA)
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There is a direct correlation between the Input Tax Credit and the amount realized from the Home/Flat buyers/recipient of supply as, the Builder is utilizing ITC while discharging his GST output liability out of ITC available basis of the turnover.
DGAP vs. Bhartiya Urban Pvt Ltd
(2022) TaxCorp(IDT) 6781 (NAA)
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DGAP is directed to conduct the investigation upto the date of Completion Certificate as per Rule 133 (4) of the CGST Rules, 2017 so that commensurate benefit of ITC in respect of all units are calculated.
Damodar Ropeways & Infra Ltd and DGAP vs. Salarpuria Signum Complex LLP
(2022) TaxCorp(IDT) 6780 (NAA)
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The actual adjudication of the dispute has not taken place which is required to be done before an order is passed either accepting or denying the ITC, therefore interfere with the Single Judge’s order is declined.
Assistant Commissioner of State Tax vs. LGW Industries Ltd & Ors.
(2022) TaxCorp(IDT) 6779 (HC-CALCUTTA)
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There is no straight jacket formula for consideration of bail to an accused as it all depends upon the facts and circumstances of each case.
Vaibhav Ghanshyambhai Pragada vs. State of Gujarat
(2022) TaxCorp(IDT) 6772 (HC-GUJARAT)
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Combined Wire Rope supplied by the Applicant is not used as a part of fishing vessel but it is used to tie the fishing net with the vessel and is not covered under entry No.252 of Schedule-l of Notification No. 01/2017-CT dated June 28, 2017.
In the matter of Shakti Marine Electric Corporation
(2022) TaxCorp(IDT) 6771 (AAR)
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HTP Kirloskar Power Sprayer is classifiable under HSN 8424 8990, covered under Entry 325 of Schedule III of Notification no. 01/2017 dated June 28, 2017, taxable at 18%.
In the matter of Kirloskar Oil Engines Ltd.
(2022) TaxCorp(IDT) 6770 (AAR)
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