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The moratorium provision contained in Sec. 14 of the IBC would include proceedings u/s 138 of the NI Act also and by token of the same reasoning, proceedings initiated by Respondent under the GST Act would also attract the bar contained in Sec. 14.
In the matter of Associate Décor Ltd. vs. Dy. Commissioner of Commercial Taxes.
(2022) TaxCorp(IDT) 5845 (HC-KARNATAKA) · Section 14
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All activities, obligatory or voluntary, which are required to be performed by MCGM under the Mumbai Municipal Corporation Act 1888 will be considered as activities performed by MCGM as entrusted to it, by the State Government under the Mumbai Municipal Corporation Act 1888.
In the matter of Sir JJ College of Architecture Consultancy Cell
(2022) TaxCorp(IDT) 5844 (AAR)
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The RO Plant/System to be supplied to the Indian Navy/Naval department cannot be treated as part of warship as anything and everything installed on the warship cannot be blanketly said as part of the warship and in the absence of specific exemption, the applicable rate of GST is 18% on subject supply.
In the matter of Rochem Separation Systems India Pvt. Ltd.
(2022) TaxCorp(IDT) 5843 (AAR)
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Club and its members are distinct persons and fees received by Applicant from its members is nothing but consideration received for supply of goods/services as a separate entity.
In the matter of The Poona Club Ltd.
(2022) TaxCorp(IDT) 5842 (AAR)
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Legislative intent was to reduce the GST rate on all reagents from the rate which was prevalent in the earlier tax regime.
In the matter of Kaustubha Scientific Research
(2022) TaxCorp(IDT) 5839 (AAR)
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The tax is not demanded on rice stored and seized but on the quantity of rice already supplied which was assessed from the bill books and invoices seized from the premises of the assessee-company.
Sarvasiddhi Agrotech Pvt. Ltd vs. Union of India
(2022) TaxCorp(IDT) 5838 (HC-Tripura)
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For the period prior to February 28, 2021, the Petitioner need not pay any GST to Airport Director.
Flemingo Dutyfree Shop Private Limited vs. Union of India and Ors.
(2022) TaxCorp(IDT) 5837 (HC-MADRAS)
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The services rendered by the applicant are not covered under Export of services as envisaged in Section 2(16) of the IGST Act.
In the matter of Manoj Bhagwan Mansukhani
(2022) TaxCorp(IDT) 5836 (AAR)
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The goods under reference merit classification under 8419 attracting 9% CGST and 9% CGST.
In the matter of SKF Boilers and Driers
(2022) TaxCorp(IDT) 5835 (AAR)
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Paragraph 2.5 of the circular, insofar as it is contrary to the statutory provisions of Section 54(3) is bad in law.
Chaizup Beverages LLP vs. The Asst. Commissioner
(2022) TaxCorp(IDT) 5834 (HC-MADRAS)
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Assessee is directed to appear before the investigating officer within 3 weeks and cooperate with invetsigation.
Abdul Shaji vs. The Commr. Of Central Tax and Central Excise
(2022) TaxCorp(IDT) 5833 (HC-KARNATAKA)
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Revenue does not appear to have taken any recovery action against the seller nor has taken a stand that the assessee has not even received the goods and had availed ITC on the strength of generated invoices.
D. Y. Beathel Enterprises vs. State Tax Officer
(2022) TaxCorp(IDT) 5832 (HC-MADRAS)
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When the collection of tax is in consonance with the provisions of the Act, the provisions of Section 32, cannot be invoked at all.
M.Srinivasan vs. Union of India
(2022) TaxCorp(IDT) 5831 (HC-MADRAS)
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The question of being naturally bundled or supplied in conjunction with each other does not arise where there is only one supply of service involved.
In the matter of Shree Dipesh Anilkumar Naik
(2022) TaxCorp(IDT) 5827 (AAR)
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Inputs like Gold and Silver Dore bars, etc. are undisputedly intended to be used in the course or furtherance of the business of the Appellant, therefore, ITC of GST paid on such inputs would be admissible.
In the matter of Aristo Bullion Pvt. Ltd.
(2022) TaxCorp(IDT) 5826 (AAR) · Section 16
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Revenue is directed to pass a reasoned order after giving an opportunity of being heard to the Petitioner in compliance with the provisions of Rule 92(3) of the CGST Rules, 2017.
Colgate Global Business Services Pvt Ltd vs. UOI & Ors.
(2022) TaxCorp(IDT) 5825 (HC-BOMBAY)
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Ruling sought is not for the activities undertaken by him but sought for the activity in general
In the matter of Erode City Municipal Corporation
(2022) TaxCorp(IDT) 5819 (AAR)
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Services of providing Artificial Teeth, Crown, Bridges, etc. falls under SAC 999312 as Human Health and Social Care services, attracting NIL rate of GST, only when the same are provided as health-care services and not as cosmetic services.
In the matter of Jyoti Ceramic Industries
(2022) TaxCorp(IDT) 5818 (AAR)
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Despite not being in a position to respond in such a short time, the SCN was issued a day after the pre-consultation hearing was fixed.
Tribeni Processors Pvt. Ltd. V. UOI
(2022) TaxCorp(IDT) 5816 (HC-GUJARAT)
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Officers shall not act in an arbitrary manner and should respect the orders which are passed by this Court.
Manish Scrap Traders vs. Principal Commissioner
(2022) TaxCorp(IDT) 5815 (HC-GUJARAT)
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