-
The planning authority for the impugned project is Chennai Metropolitan Development Authority and by extension, the impugned project falls within the ambit of Metropolitan City of Chennai.
In the matter of VGK Property Developers Pvt Ltd.
(2022) TaxCorp(IDT) 6769 (AAR)
-
Subsidized deduction made by the Applicant from the employees who are availing food in the factory/corporate office would NOT be considered a supply u/s 7 of CGST Act and Gujarat GST Act.
In the matter of Zydus Lifesciences Ltd.
(2022) TaxCorp(IDT) 6768 (AAR)
-
GST is not leviable on the amount representing the employees’ portion of canteen and transportation charges, which is collected by employer and paid to canteen and bus transporter service provider.
In the matter of SRF Ltd.
(2022) TaxCorp(IDT) 6767 (AAR)
-
CNG dispensers are classifiable under Heading 9032 and not 8413.
In the matter of Parker Hannifin India Pvt Ltd.
(2022) TaxCorp(IDT) 6766 (AAR)
-
Section 171 casts an obligation of every supplier of goods and services/registered person to pass on the benefit of rate reduction of GST or the benefit of ITC on every supply and not on some supplies.
L’oreal India Pvt Ltd vs UOI & ors
(2022) TaxCorp(IDT) 6765 (HC-DELHI)
-
Reimbursement amount paid by Maharashtra Government to Appellant for undertaking specific activities under One Stop Crisis Centre Scheme introduced by Ministry of Women & Child Development will not be subject to levy of GST.
In the matter of Jayshankar Gramin and Adivasi Vikas Sanstha
(2022) TaxCorp(IDT) 6764 (AAR)
-
Notice in Form GSTR-3A came to be issued and the same is served immediately without waiting for statutory period of 15 days, as contemplated under Section 46 and the Assessment Order came to be passed under Section 62 on the very next day directing payment of tax, interest and penalty. .
Nandi PVC Products Pvt Ltd vs. UOI
(2022) TaxCorp(IDT) 6763 (HC-AP)
-
It cannot be said that the application for refund was made beyond the period of limitation while remanding the matter back to original authority for fresh consideration.
Gandhar Oil Refinery (India) Ltd vs Assistant Commissioner of Sales Tax
(2022) TaxCorp(IDT) 6762 (HC-AP)
-
Assessee missed the bus in regard to several opportunities extended post-cancellation of registrations by way of Amnesty Schemes wherein assessee was granted time extensions to take necessary steps for restoring cancelled registrations.
M. Mallika Mahal vs Commissioner of Central GST and Central Excise
(2022) TaxCorp(IDT) 6761 (HC-MADRAS)
-
Residential accommodation taken on rent for personal use will be treated as exempt and all the respondents are held bound by the same and accordingly, disposes the writ petition.
Seema Gupta Vs UOI & Ors
(2022) TaxCorp(IDT) 6760 (HC-DELHI)
-
There has been total violation of principles of natural justice, the order of rejection of the revocation application is a non-speaking order without considering the vital facts.
Swarupa Ghosh vs. The Assistant Commissioner Of State Tax
(2022) TaxCorp(IDT) 6757 (HC-CALCUTTA)
-
This Court cannot go into the sufficiency of the reason or the merit of the impugned order and this is the job of the appellate authority.
Swarupa Ghosh vs. Assistant Commissioner of State Tax
(2022) TaxCorp(IDT) 6756 (HC-CALCUTTA)
-
Applicant is not entitled to claim ITC on the goods/services used in installation of Solar Power Panels for generation of electricity.
In the matter of VBC Associates
(2022) TaxCorp(IDT) 6752 (AAR)
-
Revenue is directed to give personal hearing to Assessee with at least 7 days advance notice.
Metal One Corporation India Pvt Ltd vs. Union of India & Ors.
(2022) TaxCorp(IDT) 6744 (HC-BOMBAY)
-
Since the audit proceedings u/s 65 of the Act has already commenced, it is but appropriate that the proceedings should be taken to the logical end. The proceedings initiated by the Anti Evasion and Range Office for the very same period shall not be proceeded with any further.
RP Buildcon Pvt Ltd & anr. Vs Superintendent, CGST & CX
(2022) TaxCorp(IDT) 6743 (HC-CALCUTTA)
-
The impugned notice is almost a show-cause notice and same is neither without jurisdiction nor there is any procedural irregularities nor the impugned proceeding has been initiated in contravention of any statutory provisions.
RP Buildcon Pvt Ltd & Anr vs Superintendent, CGST & CX
(2022) TaxCorp(IDT) 6742 (HC-CALCUTTA)
-
In view of the categorical pronouncement by the Hon’ble Supreme Court, there is absolutely no scope for this Court to continue with the interim order passed earlier.
Schlumberger Solution Pvt Ltd. vs. Oil India Ltd & Ors.
(2022) TaxCorp(IDT) 6740 (HC-GAUHATI)
-
A party can pay 10% of the disputed Tax either using the amount available in the Electronic Cash Ledger or the amount available in the Electronic Credit Ledger.
Oasis Reality vs UOI & ors
(2022) TaxCorp(IDT) 6739 (HC-BOMBAY)
-
Revenue is directed to pass a final order within 3 weeks in writ challenging Revenue’s action in not disposing appeal filed on March 27, 2019.
Diamond Beverages Pvt Ltd & Anr vs. The Commissioner of CGST & CD
(2022) TaxCorp(IDT) 6736 (HC-CALCUTTA)
-
The petitioner is entitled to the benefit of Notification, in particular clause (iii) since refund application has been filed on May 02, 2020.
Supernova Engineers Ltd vs. Joint Commissioner (Appeals)
(2022) TaxCorp(IDT) 6735 (HC-GUJARAT)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.