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Assessee is granted liberty to represent before tax authorities seeking transfer of the entire amount to an FD account in a Nationalized Bank so that interest may be earned.
Bytedance (India) Technology Pvt. Ltd. vs. The Union of India and Others
(2022) TaxCorp(IDT) 6392 (HC-BOMBAY)
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There’s no reason to interfere with the order passed by the AAAR as the appeal itself was preferred beyond the expiry of limitation period.
N.M.D.C. Admin Building vs. The Authority for Advance Ruling
(2022) TaxCorp(IDT) 6391 (HC-KARNATAKA)
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Interest is payable for delayed remittance of IGST refund on goods exported during transitional period.
TMA International Pvt. Ltd. & Ors. vs. UOI & Ors.
(2022) TaxCorp(IDT) 6390 (HC-DELHI)
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Pending proceedings should be relatable to the taxable person because it is the property of the taxable person which is sought to be provisionally attached.
Praful Nanji Satra vs. State of Maharashtra & Ors.
(2022) TaxCorp(IDT) 6389 (HC-BOMBAY)
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GST@18% is applicable on Supervisory Charges by applicant, a State Government Undertaking engaged in arranging facilities for Handling & Transportation for rendering Storage and Warehousing services to depositors such as Food Corporation of India for storing the agricultural produce.
In the matter of Karnataka State Warehousing Corporation
(2022) TaxCorp(IDT) 6388 (AAR)
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The petition requires consideration and hence, the same is allowed.
MBR Flexibles Ltd vs Deputy Commissioner of State Tax (Enforcement) Division 1
(2022) TaxCorp(IDT) 6384 (HC-GUJARAT)
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GST registration cannot be cancelled basis a cryptic show-cause notice.
Vinayak Metal vs State of Gujarat
(2022) TaxCorp(IDT) 6383 (HC-GUJARAT)
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Merely by recording that some investigation is going-on a drastic far-reaching action under Rule 86A of the CGST Rules cannot be sustained and same is against the provisions.
Rajnandini Metal Ltd. vs. UOI & Ors.
(2022) TaxCorp(IDT) 6381 (HC-P&H)
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Amount of stipend received by the Applicant as a pure agent from Training Institutes and paid in full to the trainees as per the NEEM Regulations, doesn’t attract GST and is not required to be added in taxable value.
In the matter of Patle Eduskills Foundation
(2022) TaxCorp(IDT) 6380 (AAR)
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Royalty is the payment made towards minerals extracted in proportionate to the quantity so extracted, hence the contract cannot be treated as leasing.
In the matter of The Singareni Collieries Company Ltd.
(2022) TaxCorp(IDT) 6379 (AAR)
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Applicant is liable to pay GST on forest permit fee paid by it as consideration for transit of vehicles carrying coal through forest area, under reverse charge mechanism.
In the matter of The Singareni Collieries Company Ltd.
(2022) TaxCorp(IDT) 6378 (AAR)
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As far as indirect taxes are concerned, an assessee can enter into a contract to shift its liability on the other party.
Angerlehner Structural and Civil Engineering Company vs Municipal Corporation of Greater Bombay
(2022) TaxCorp(IDT) 6377 (HC-BOMBAY)
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Supply from cost centres would form a ‘composite supply’ since they form a naturally bundled supply.
In the matter of Bharat Earth Movers Limited
(2022) TaxCorp(IDT) 6376 (AAR)
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Plastic Toys’ manufactured and supplied by Applicant are classifiable under Heading 95030030 of Chapter 95 of First Schedule to Customs Tariff Act, 1975, taxable at 12% GST.
In the matter of I-tech Plast India Pvt. Ltd
(2022) TaxCorp(IDT) 6375 (AAR)
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Applicant being local authority is required to obtain registration as GST TDS deductor in terms of Section 51 of CGST Act, 2017.
In the matter of Ahmedabad Municipal Transport Service
(2022) TaxCorp(IDT) 6374 (AAR)
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Sessions Court: Petitioner cannot be granted blanket protection for the reason that Petitioner, though being a sleeping partner has prima facie committed offence.
Maheshbhai Vrujilal Doshi vs. The State of Gujarat
(2022) TaxCorp(IDT) 6372 (SC)
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The language used in sub-section (1) of Section 129 of the Act of 2017 is indicative of the position that the goods in transit or under stock, which are in transit themselves must be subject matter of violation/contravention of the statutory provision.
H.R. Enterprises & Anr. vs. State of Rajasthan
(2022) TaxCorp(IDT) 6371 (HC-RAJASTHAN)
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Any sub-contractor providing services to main contractor by executing the works mentioned in Sl. No. 3, clauses (iii) & (vi) which is exclusively covered under clause (ix), will be exempted from payment of GST subject to KNNL is qualified to be called as government entity.
In the matter of Hadi Power Systems
(2022) TaxCorp(IDT) 6370 (AAR)
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Service tax liability of an individual advocate is Nil for legal services rendered to any of business entities located in the taxable territory.
Devi Prasad Tripathy vs. Pr. Commissioner, CGST & Central Excise
(2022) TaxCorp(IDT) 6369 (HC-ORISSA)
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Letting out of property by Applicant to Backward Classes Welfare Department, Govt. of Karnataka, who in turn is providing hostel facilities is nothing but renting of an immovable property for welfare of the weaker sections and hence, exempted.
In the matter of Puttahalagaiah G.H.
(2022) TaxCorp(IDT) 6368 (AAR)
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