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Flavoured Milk is classifiable under Tariff item 22029930 of First Schedule of Customs Tariff Act, 1975 as a Beverage containing milk.
In the matter of Vadilal Industries Ltd.
(2022) TaxCorp(IDT) 6655 (AAR)
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Unless an assessee actually files a return and debits the respective registers, the authorities cannot be expected to assume that available credits will be set-off against tax liability, thus upheld demand.
India Yamaha Motor Pvt Ltd vs. The Assistant Commissioner & Ors.
(2022) TaxCorp(IDT) 6651 (HC-MADRAS)
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Question of ITC eligibility on receipt of direct services from the same line of business for rendering car hire services to AMC is not maintainable.
In the matter of Varunbhai Satyendrakumar Panchal (Varun Travels)
(2022) TaxCorp(IDT) 6650 (AAR)
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Transport could continue only after e-way bill had been extended in the manner provided for in Rule 138(10) of the CGST Rules.
Sanskruthi Motors vs. The Joint Commissioner (Appeals)
(2022) TaxCorp(IDT) 6647 (HC-KERALA)
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Revenue Authorities closed their eyes to the power and jurisdiction that never existed as they chose to exercise the vested powers of search and seizure against a godown premises, an immovable property.
Mahavir Polyplast Pvt Ltd vs. State of U.P.
(2022) TaxCorp(IDT) 6646 (HC-ALLAHABAD)
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Activity of bus body building on chassis provided/supplied by Principal is covered under the category of Service, liable to GST at 18%.
In the matter of Hasmukhlal Jivanlal Patel
(2022) TaxCorp(IDT) 6645 (AAR)
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Uttar Pradesh Jal Nigam is a Government authority and Applicant rendering services of implementation of water supply, sewerage treatment and disposal is liable to pay GST 18% on supply of works contracts services in relation to sewage treatment plant.
In the matter of Suez India Pvt Ltd
(2022) TaxCorp(IDT) 6644 (AAR)
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All questions of law decided by the respective High Courts concerning Section 140 of the Central Goods and Service Tax Act, 2017 read with the corresponding Rule/Notification or direction are kept open.
UOI vs Filco Trade Centre Pvt Ltd
(2022) TaxCorp(IDT) 6643 (SC)
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Supply of fortified wholemeal flour to Food & Supplies Department for distribution under Public Distribution falls under entry no. 3A of Notification No. 12/2017-Central Tax dated June 28, 2017 exempt from GST.
In the matter of Maa Laxmi Enterprise
(2022) TaxCorp(IDT) 6641 (AAR)
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Agricultural manually hand operated Seed dressing, Coating and Treating drum used to cover, coat and treating chemicals on seeds before sowing is classifiable at HSN 84368090, liable to 12% GST.
In the matter of Adarsh Plant Protect Ltd.
(2022) TaxCorp(IDT) 6640 (AAR)
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Supply of food by applicant to its contractual worker would definitely come under clause (D) of Section 2(17) as a transaction incidental or ancillary to the main business.
In the matter of Troikaa Pharmaceuticals Ltd.
(2022) TaxCorp(IDT) 6639 (AAR)
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Association of Farmers engaged in supply of agricultural produce through concept of fair trade is liable to pay GST on component of Fair Trade Premium as it forms part of consideration or additional consideration and value of taxable supply of goods.
In the matter of Fair Trade Alliance Kerala
(2022) TaxCorp(IDT) 6635 (AAR)
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CBIC is directed to issue a clarification, keeping in mind the problems faced by various parties, after due deliberation, in relation to the distribution of ISD credit preferably within 21 days from the date this Order is uploaded, keeping in mind the approach adopted by the Hon’ble SC.
Unichem Laboratories Limited vs Union of India & Ors.
(2022) TaxCorp(IDT) 6634 (HC-BOMBAY)
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Supply, erection, commissioning and installation of tailor made lifts undertaken by the applicant for single residential use falls under SAC 995466, liable to GST at 18%.
In the matter of Smartech Elevators
(2022) TaxCorp(IDT) 6633 (HC-CALCUTTA)
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The direction issued by the learned Writ Court by directing the deposit of 10% of the demand in question should be construed to be in compliance with Rule 51.
Imax Infrastructure Pvt. Ltd. & Ors. vs. Deputy Commissioner, DRI
(2022) TaxCorp(IDT) 6632 (HC-CALCUTTA)
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AAR was not justified in rejecting the application basis an investigation initiated by Directorate General of GST Intelligence post filing an application by Assessee.
Srico Projects Pvt. Ltd. vs Telangana State Authority For Advance Ruling
(2022) TaxCorp(IDT) 6629 (HC-AP)
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Revenue did not comply with the requirement of serving notice on the concerned person as per Rule 25 as this did not form part of the order cancelling the registration.
Aditya Narayan Ojha vs Principal Commissioner
(2022) TaxCorp(IDT) 6628 (HC-DELHI)
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Notices under section 73(1) of the CGST Act, 2017 is in the standard format and neither any particulars have been struck off, nor specific contravention has been indicated to enable the assessee to furnish a proper reply to defend itself.
Roushan Kumar Chouhan vs. Commissioner of State Tax & Anr.
(2022) TaxCorp(IDT) 6627 (HC-JHARKHAND)
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The assessee had no intention of evading tax from the fact that the vehicle transporting the goods was intercepted 21 hours after the expiry of the e-way bill.
Ajay Shaw vs Assistant Commissioner of State Tax.
(2022) TaxCorp(IDT) 6626 (HC-CALCUTTA)
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An Indian importer is liable to pay IGST on the composite supply, comprising of supply of goods and supply of services of transportation, insurance, etc. in a CIF contract, a separate levy on the Indian importer for the supply of services by the shipping line would be in violation of Section 8 of the CGST Act.
Indorama Industries Ltd vs. Union of India & Ors.
(2022) TaxCorp(IDT) 6625 (HC-HP)
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