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Since the audit history is a document generated by the respondent, it is clear that the respondent has not been able to discharge the onus which is placed on it, to demonstrate that a date had been fixed for grant of personal hearing.
Richie Rich Exim Solutions vs Commissioner of CGST, Delhi South
(2022) TaxCorp(IDT) 6145 (HC-DELHI)
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Impugned order was the second round of litigation since it was passed immediately after the instant court quashed the provisional attachment order which attached the same bank account.
Global Enterprises vs Commissioner Central Goods and Service Tax, Delhi East & anr
(2022) TaxCorp(IDT) 6144 (HC-DELHI)
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An opportunity of hearing is required to be given where a request was made in writing to the person chargeable with taxes and penalty or where any adverse decision is contemplated against such person.
Sree Constructions vs The Assistant Commissioner (ST) & ors
(2022) TaxCorp(IDT) 6143 (HC-AP)
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Despite the assessee making a representation for release of goods on April 11, 2022 against a bank guarantee equal to penalty amount, no order has been passed by the Revenue and assessee is yet to prefer appeal u/s 107 of CGST Act.
Tvl.Asian Paints Ltd. vs The Assistant Commissioner (ST)
(2022) TaxCorp(IDT) 6142 (HC-MADRAS)
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We would have declined to entertain this writ application at the stage of a show cause notice, however view taken by the Appellate Authority for Advance Ruling will have some bearing on this litigation.
J.K Foods Industries vs. UOI
(2022) TaxCorp(IDT) 6141 (HC-GUJARAT)
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Since the registration of certificate of the Assessee came to be cancelled solely on the ground of non-filing of the returns, which was on account of non-payment of tax and the Assessee now having paid such outstanding tax, the registration certificate now must be restored so that they are able to continue with their business.
Tahura Enterprise vs. Union of India
(2022) TaxCorp(IDT) 6135 (HC-GUJARAT)
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The circular explains the provisions of the drawback and it has nothing to do with the IGST refund.
Swastik International vs UOI
(2022) TaxCorp(IDT) 6134 (HC-GUJARAT)
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Wherever a statute specifies or regulates the interest, the interest will be payable in terms of the provisions of the statute.
Union of India & Ors. Vs Willowood Chemicals Pvt. Ltd. & Anr.
(2022) TaxCorp(IDT) 6130 (SC)
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The provisions of section 140 and 117 are directory and not mandatory.
Ambica Fertilizers vs The Union of India
(2022) TaxCorp(IDT) 6129 (HC-BOMBAY)
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Revenue is permitted to secure the original data by availing necessary certificate under Section 65B of the Information and Technology Act.
Arya Metacast Pvt. Ltd. & Ors. vs. State of Gujarat
(2022) TaxCorp(IDT) 6127 (HC-GUJARAT)
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Applicant entitled to ITC of IGST paid on import of goods if said goods are sold directly from port of importation to customers located across different states in India, without bringing such goods into Telangana
In the matter of Euroflex Transmissions (India) Private Ltd.
(2022) TaxCorp(IDT) 6126 (AAR)
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Consideration in relation to the supply of goods or services or both includes the monetary value of an act of forbearance, thus, such a toleration of an act or a situation under an agreement constitutes supply of service and the consideration or monetary value is exigible to tax.
In the matter of The Singareni Collieries Company Ltd.
(2022) TaxCorp(IDT) 6125 (AAR)
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Applicant is covered under Sr. No. 3 (x of Notification No. 11/2017 – CTR dated June 28, 2017 as amended vide Notification No. 15/2021- CTR dated November 18, 2021 only upto December 31, 2021.
In the matter of B.T. Patil & Sons Belgaum Construction Pvt. Ltd.
(2022) TaxCorp(IDT) 6124 (AAR)
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There was no question of any refund of the ITC at all, but of restoration of the ITC in the electronic credit ledger and not a refund thereof, hence, any reference to sub-rule (10) of rule 96 of the CGST Rules was completely misconceived and not tenable.
I-Tech Plast India Pvt Ltd vs. State of Gujarat
(2022) TaxCorp(IDT) 6123 (HC-GUJARAT)
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The goods and vehicles in question detained by the STO shall be released on payment of 25% of the demand of the penalty in each case.
RKS Agencies vs. State Tax Officer
(2022) TaxCorp(IDT) 6120 (HC-MADRAS)
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Where there is no reduction in GST rates and Respondent continues to pay GST at the old rate of 12% on Construction Service, provisions of Section 171 cannot be made applicable in view of the fact that there was no additional ITC which had been utilised by the respondent relevant for establishing allegation of profiteering.
DGAP vs Lodha Developers Ltd.
(2022) TaxCorp(IDT) 6118 (NAA)
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Apparently, there was no pre-GST tax rate or ITC availability that could be compared to determine whether there was any benefit that was required to be passed to buyer.
DGAP vs Alton Buildtech India Pvt. Ltd.
(2022) TaxCorp(IDT) 6117 (NAA)
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Department needs to correct itself not only as regards their understanding of the entire procedure, but even the contents of the Forms are incorrect.
Agrometal Vendibles Pvt Ltd. vs. State of Gujarat
(2022) TaxCorp(IDT) 6116 (HC-GUJARAT)
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Reasons are heart and soul of the order and non communication of same itself amounts to denial of reasonable opportunity of hearing, resulting in miscarriage of justice.
Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors.
(2022) TaxCorp(IDT) 6113 (HC-GUJARAT)
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If this court comes across any such vague order or SCN duly signed by the concerned state tax officer, then that will be his last day in the office.
Vahanvati Steels vs. State of Gujarat
(2022) TaxCorp(IDT) 6112 (HC-GUJARAT)
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