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If order passed by Assistant Commissioner of State Tax, is to stand confirmed, it tantamount to recovery of 200% tax and 100% penalty and Revenue would not be justified in recovering taxes twice on same transaction therefore, the Authority has to take into consideration as to whether there was any mala fide intention on part of Assessee in not extending e-way bill.
KDG Projects Pvt Ltd & Anr vs. The Assistant Commissioner of State Tax
(2022) TaxCorp(IDT) 6734 (HC-CALCUTTA)
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Where the issue has been finally decided by passing final order, that final order would alone be construed as precedent and not an interim order passed in some of the cases as they do not decide the issue.
Sudershan Lal Gupta vs. Union of India & Ors.
(2022) TaxCorp(IDT) 6730 (HC-RAJASTHAN)
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Revenue is directed to pay the assessee, the sale proceeds of the auction after deducting the penalty prescribed under Section 129(1)(a).
Rajeev Traders vs. UOI & Ors.
(2022) TaxCorp(IDT) 6726 (HC-KARNATAKA)
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Orders issued under Chapter III of the rules to be authenticated by a E-signature Form GST-REG requires the signature of the officer passing the order.
Ramani Suchit Malushte Vs Union of India and Ors
(2022) TaxCorp(IDT) 6724 (HC-BOMBAY)
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Impugned legislative action that has clamped an absolute embargo on all games of skill defies the principle of proportionality and is far excessive in nature and therefore violates Article 14 of the Constitution on the ground of manifest arbitrariness.
All India Gaming Federation & ors vs State of Karnataka & ors
(2022) TaxCorp(IDT) 6723 (HC-KARNATAKA)
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Allegations as levelled in the show cause notice should be clear and specific and the findings cannot go beyond the allegations as levelled in the show cause notice.
Principal Commissioner CGST vs. Bushrah Export House Two Star Lucknow and Anr.
(2022) TaxCorp(IDT) 6719 (HC-ALLAHABAD)
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The provisional attachment order dated August 14, 2020 has not been renewed even though adverse order was passed on September 28, 2020, and more than one year has passed since provisional attachment order was issued.
Neutron Steel Trading Pvt Ltd vs UOI & Ors
(2022) TaxCorp(IDT) 6718 (HC-DELHI)
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The only allegation levelled against the Assessee was that Part-B of the e-way bill was not filled up and there is no allegation that the goods being transported were being transported without payment of tax.
Citykart Retail Pvt Ltd vs. The Commissioner Commercial Tax U.P.
(2022) TaxCorp(IDT) 6717 (HC-ALLAHABAD)
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Revenue is directed to remit interest w.r.t. refund concerning CGST, IGST and SGST in terms of Section 54 of CGST Act, before the next hearing date.
Steelex Exports Pvt Ltd vs. Chief Commissioner, CGST
(2022) TaxCorp(IDT) 6716 (HC-DELHI)
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The acts of interception and retention, though an invasion into the rights of citizens, have been accorded statutory sanction in pursuance of the aims and objects of the Goods and Services Act.
D.K. Enterprises vs. The Assistant/Deputy Commissioner (ST)
(2022) TaxCorp(IDT) 6715 (HC-MADRAS)
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Renting or leasing of vacant land with or without structure incidental to its use comes under Negative list as per section 66D(d)(iv) and thereby, no credit of any amount paid towards one time lease premium for vacant land can be allowed.
Dhiraj Shetty & DGAP vs Bhagwati Infra
(2022) TaxCorp(IDT) 6713 (NAA)
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Revenue cannot advocate for penny by penny compliance of anti-profiteering provision which itself do not prescribe any methodology as same was not based on exact science but approximation.
Meenal Gupta and DGAP vs Kanakia Spaces Realty Pvt Ltd.
(2022) TaxCorp(IDT) 6712 (NAA)
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Mangoes under CTH 0804 including mango pulp, but other than fresh mangoes and sliced, dried mangoes, attract GST at 12% rate.
Foods and Inns Ltd. vs UOI & ors
(2022) TaxCorp(IDT) 6711 (HC-AP)
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There is, certainly, an infraction of the provisions of Rule 25 of the CGST, and that apart, as indicated above, the impugned order has gone beyond the frame of the SCN.
Balaji Enterprises vs Pr. ADGGSTI
(2022) TaxCorp(IDT) 6710 (HC-DELHI)
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Joint Commissioner (ST) is a proper officer empowered to issue authorization to Assistant Commissioner (ST) u/s 71(1) to conduct inspection/search etc. of the business premises of the assessee.
Bommineni Ramanjaneyulu vs Joint Commissioner of State Taxes
(2022) TaxCorp(IDT) 6709 (HC-AP)
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Kingfisher Radler having different variants merits classification as carbonated beverages of fruit drink, all covered under tariff heading 2202 99 90 attracting GST @ 28% along with applicable Compensation Cess of 12%.
In the United Breweries Ltd
(2022) TaxCorp(IDT) 6706 (AAR)
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All goods purchased online by customers after verifying the information, ingredients and usage of the products, are sold as medicaments and therefore are eligible to be taxed as Ayurvedic medicaments.
In the matter of IncNut Lifestyle Retail Pvt Ltd
(2022) TaxCorp(IDT) 6705 (AAR)
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Assessee is directed to give his explanation to the jurisdictional assessing officer, and it is for the assessing officer to see whether the triangular transaction Bill to, Ship to is complete and thereafter, process the same.
Macmet Engineering Ltd vs. The Commissioner of Commercial Taxes
(2022) TaxCorp(IDT) 6701 (HC-MADRAS)
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GST is inapplicable on consideration and advance received for sale of residential plots proposed to be converted by Applicant from own land.
In the matter of Rabia Khanum
(2022) TaxCorp(IDT) 6700 (AAR)
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E-Commerce Retailer Myntra is ineligible to avail ITC on vouchers and subscription packages procured from third-party vendors and made available to eligible customers participating in the loyalty program.
In the matter of Myntra Designs Pvt Ltd.
(2022) TaxCorp(IDT) 6694 (AAR)
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