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The authority concerned is directed to consider afresh and pass a reasoned and speaking order after giving an opportunity of hearing to the petitioners.
Precious Trade Link Pvt. Ltd. & Anr. vs. Asst. Commr. Of State Tax
(2022) TaxCorp(IDT) 6077 (HC-CALCUTTA)
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Applicant is located in India and represents its overseas OEMs/Machinist as their representative and is effectively connecting the third party vendors in India with the OEM requirements.
In the matter of Precision Camshafts Ltd.
(2022) TaxCorp(IDT) 6076 (AAR)
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Term business as defined u/s 2(17) of Act includes any trade, commerce, etc., whether or not, it is for pecuniary benefit.
In the matter of PSK Engineering Construction & Co.
(2022) TaxCorp(IDT) 6073 (AAR)
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It was an inadvertent mistake committed by the Chartered Accountant which led to cancellation of the registration number of the proprietary ship.
Dilipkumar Chandulal & 1 other vs. State of Gujarat & 1 other
(2022) TaxCorp(IDT) 6072 (HC-GUJARAT)
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This Authority is not the appropriate forum in terms of Section 96 of the CGST Act, 2017.
In the matter of Rajasekhar Reddy Tummuru
(2022) TaxCorp(IDT) 6071 (AAR)
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A general entry or a residual entry will be preferred for a classification of commodity only in the absence of a specific entry.
In the matter of Agro Tech Foods Limited
(2022) TaxCorp(IDT) 6070 (AAR)
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If a person has submitted to the jurisdiction of the authority, he cannot challenge the proceedings on the ground of lack of jurisdiction of the said authority in further appellate proceedings.
Ajay Verma vs Union Of India and 5 Others
(2022) TaxCorp(IDT) 6068 (HC-ALLAHABAD)
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Revenue is directed to verify the documents including Form-W, after which the refund claim shall be disposed at the earliest and till such time, the impugned order shall be kept in abeyance.
Rainbow Stones Pvt Ltd. vs. Assistant commissioner
(2022) TaxCorp(IDT) 6067 (HC-MADRAS)
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All the monies paid to the contractor by the applicant including the interest on delayed payments is liable to tax under CGST Act, 2017 under this provision.
In the matter of Hyderabad Metropolitan Water Supply And Sewerage Board
(2022) TaxCorp(IDT) 6063 (AAR)
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Appellant is eligible for exemption as activity satisfies twin conditions of exemption entry.
In the matter of Healersark Resources Pvt. Ltd.
(2022) TaxCorp(IDT) 6055 (AAR)
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DWGS cannot be categorized as cattle feed mere being slight valuable in market and mere installation of huge machinery for its production and the items described at Entry no. 102 are quite different from DWGS and only for the purpose of availing benefits of exemption under Notification no. 02/2017.
In the matter of ADS Agro Industries Pvt Ltd.
(2022) TaxCorp(IDT) 6054 (AAR)
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As per the arrangement, part of the Canteen charges is borne by Applicant whereas the remaining part is borne by its employees and the said employee’s portion canteen charges is collected by Applicant and paid to the CSP.
In the matter of Astral Ltd.
(2022) TaxCorp(IDT) 6053 (AAR)
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Agreement has been entered on a principal to principal basis and there is no scene in respect of any employment.
In the matter of Rahul Goyal
(2022) TaxCorp(IDT) 6052 (AAR)
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There should be no question of denying ITC merely on the ground that one of the constituent services of mixed supply attracts Nil rate of tax, if provided separately.
In the matter of Shree Arbuda Transport
(2022) TaxCorp(IDT) 6051 (AAR)
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Petitioner has deposited Rs. 100 crores and vows to make deposit of Rs. 100 crores in 12 weeks.
Vinay Kant Ameta vs UOI
(2022) TaxCorp(IDT) 6050 (SC)
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The economic offender should not be dealt as general offender because economic offenders run parallel economy and they are serious threat to the national economy.
Sohan Singh Rao vs UOI
(2022) TaxCorp(IDT) 6049 (HC-RAJASTHAN)
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TKP falls under third group other as it is neither Agar-agar nor a thickener derived from locust beans/ locust bean seeds/guar seeds.
In the matter of Colourtex Industries Private Limited
(2022) TaxCorp(IDT) 6048 (AAR)
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If items assembled, or erected at site and attached by foundation to earth cannot be dismantled without substantial damage to its components then, the items would not be considered as movable and therefore, not excisable goods.
In the matter of Intellecon Pvt. Ltd.
(2022) TaxCorp(IDT) 6047 (AAR)
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The definition of Job Work u/s 2(38) of CGST Act, and Government Circular 126/45/2019-GST dated November 22, 2019, makes this issue crystal clear.
In the matter of Shell Energy India Pvt. Ltd.
(2022) TaxCorp(IDT) 6046 (AAR)
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Carbonated Fruit Beverages of Fruit Drink and Carbonated Beverages with Fruit Juice is classifiable under heading 220210.
In the matter of Mohammed Hasabhai Karbalai
(2022) TaxCorp(IDT) 6045 (AAR)
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