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The amended Section 83 of the Act was not available as on the date when the impugned provisional attachment order dated 22.10.2021 was passed.
Varun Gupta vs. UOI & Anr.
(2022) TaxCorp(IDT) 6316 (HC-ALLAHABAD) · Section 83
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Interest should accrue to the Petitioner at the rate of 6% from the date of issuance of notice in the writ petition.
Gujarat Nippon International Pvt. Ltd. vs. UOI & Anr.
(2022) TaxCorp(IDT) 6315 (HC-DELHI)
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A voluntary statement cannot substitute a statutory notice, which is contemplated under Rule 142(1A) of the 2017 Rules.
Gulati Enterprises vs Central Board of Indirect Taxes and Customs & ors
(2022) TaxCorp(IDT) 6314 (HC-DELHI)
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Value of car sold after being used for business purpose shall be the difference between consideration received for supply of said car and depreciated value of said car on date of supply as per Section 32 of Income Tax Act, 1961.
In the matter Dishman Carbogen Amcis Ltd
(2022) TaxCorp(IDT) 6313 (AAR)
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Exemption shall be available if the vehicles are directly used for to provide services under Schedule XII of the Constitution.
Hyderabad Metropolitan Water Supply And Sewerage Board
(2022) TaxCorp(IDT) 6312 (AAR)
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The society cannot at all accept voluntary donations from transferor or transferee in transgression of the Model Bye Laws and therefore the amounts received by the society from the transferor cannot be considered as voluntary donations.
In the matter of Monalisa Co-operative Housing Society Ltd.
(2022) TaxCorp(IDT) 6311 (AAR)
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HC - No interim-stay on SCN for demand over ITC-transfer dispute.
JSW Steel Ltd. vs. UOI & Ors.
(2022) TaxCorp(IDT) 6307 (HC-ORISSA)
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AAAR - Supply of Occupation Health Check-up Service by hospital to their employees and holding health check-up camps outside the hospitals to be classified as ‘Health Care Service’. Exempt in terms of Sr.No.74 of Notification No.12/2017-C.T. (R) dated June 28, 2017 and Notification No. 12/2017-S.T. (R) dated June 30, 2017, as amended.
In the matter of Baroda Medicare Pvt Ltd
(2022) TaxCorp(IDT) 6303 (AAR)
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HC - The goods in question were intercepted and seized by the Revenue on hyper-technical ground and assumptions (generating a second e-way bill owing to Covid-19 situation), without there being any allegation of intention to evade payment of tax.
Gobind Tobacco Manufacturing Co. and anr vs State of U.P. and 2 ors
(2022) TaxCorp(IDT) 6298 (HC-ALLAHABAD)
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HC - Since interest is a part of tax and such tax being belated payment in respect of self-assessment, the Commissioner is not conferred with power to allow such instalment in respect of amount due as per self-assessment return(s) furnished.
P.K. Ores Pvt. Ltd vs Commissioner of Sales Tax & Anr
(2022) TaxCorp(IDT) 6297 (HC-ORISSA)
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Availability of alternative remedy is not a complete bar to entertain a writ petition under Article 226.
Bharat Mint And Allied Chemicals vs Commissioner Commercial Tax And 2 Others
(2022) TaxCorp(IDT) 6289 (HC-DELHI)
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SCN issued to the Assessee is completely deficient in material particulars and no purpose would be served in remanding the matter to the appellate authority.
FADA Trading Pvt Ltd. vs. Commissioner of GST
(2022) TaxCorp(IDT) 6288 (HC-DELHI)
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Demand Order is bad in law as it violates of principles of natural justice.
Shree Murliwala Textile vs. UOI & Ors.
(2022) TaxCorp(IDT) 6287 (HC-PATNA)
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Till such time decision is taken by the authority, no coercive action for recovery of the amount shall be taken against the petitioner.
Shirdi Sai Electricals Ltd. vs. State of Bihar
(2022) TaxCorp(IDT) 6286 (HC-PATNA)
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The very fact that there is no denial by applicant that provisions of the Circular are applicable to the facts of present case, is indirect admission. Therefore, the decision given earlier cannot be founded on sound legal footing.
In the matter of MH Ecolife E-Mobility Pvt. Ltd.
(2022) TaxCorp(IDT) 6285 (AAR)
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Fees/contributions from the members, recovered for expending the same for the administration of the club, its maintenance and for provision of services, etc, to its member amounts to supply.
In the matter of Navi Mumbai Sports Association
(2022) TaxCorp(IDT) 6284 (AAR)
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Renting of immovable Property Services by the applicant to a government entity is not exempt under the relevant provisions of Notification no. 12/2017 dated June 28, 2017, and is taxable at 18%.
Auto Cluster Development and Research Institute
(2022) TaxCorp(IDT) 6283 (AAR)
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The items in entries 4907-00, 4907-00-10 have a recognized face value. But, the Pattadar Pass Book does not have a face value. Even it does not have fiduciary or intrinsic value. It is a mere pass book printed with blank columns to be filled up by the revenue authorities.
Manipal Technologies Ltd. Vs State of Karnataka
(2022) TaxCorp(IDT) 6282 (HC-KARNATAKA)
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The Applicant is also not eligible to claim exemption benefit either under Sl. No. 5 or Sl. No. 66 (a) & (aa) of Notification No.12/2017 in respect of services supplied for the Departmental Exams.
In the matter of State Examination Board
(2022) TaxCorp(IDT) 6279 (AAR)
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The proposed services is not an export of Service as per section 2(6) of IGST Act, 2017 in as much as the Place of Supply is not outside the taxable territory.
In the matter of Translog Direct Pvt Ltd.
(2022) TaxCorp(IDT) 6277 (AAR)
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