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In case Petitioner’s claim is accepted, the consequential benefits shall be granted/released to the Petitioner.
Genpact India Pvt. Ltd. vs. UOI
(2021) TaxCorp(IDT) 4614 (HC-P&H)
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Activity of forfeiture nowhere involves sale of land and the applicant has not received the amount on account of sale of land but received the same on account of non-fulfillment of conditions of agreement of purchase of factory land by the customer.
In the matter of Fastrack Deal Comm Pvt. Ltd.
(2021) TaxCorp(IDT) 4612 (AAR)
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Work contract involves predominantly earthwork which is in nature of composite supply of work contract as defined in Section 2(119) of CGST Act.
In the matter of KSC Buildcon Pvt. Ltd.
(2021) TaxCorp(IDT) 4611 (AAR)
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Mere suspicion of mis-classification of goods cannot be the basis for a detention under Section 129 of the CGST Act.
Podaran Foods India Pvt. Ltd. & Ors. Vs. State of Kerala
(2021) TaxCorp(IDT) 4610 (HC-KERALA)
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When there are plethora of judgments explaining Section 83 in details, then why so much of litigation in the High Court. The only reason that can be attributed is the mechanical exercise of power under Section 83. This should stop at the earliest. So much judicial time is wasted in all such matters wherein the law is so well settled.
Vinodkumar Murlidhar Chechani, Proprietor of M/S Chechani Trading Co. Vs. State of Gujarat
(2021) TaxCorp(IDT) 4609 (HC-GUJARAT)
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The specific description of the product manufactured i.e. Urine Collection Bag is an assistive device. It would be covered under Entry No.257 of Schedule-I.
In the matter of Narendrakumar Manilal Patel
(2021) TaxCorp(IDT) 4608 (AAR)
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Since Paneer is sold in unbranded packet without a pre-determined quantity, therefore it will be exempt under GST.
In the matter of Jain Dairy Products Pvt. Ltd.
(2021) TaxCorp(IDT) 4607 (AAR)
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The Applicant does not fall under the definition of educational institution.
In the matter of Vikram A Sarabhai Community Science Centre
(2021) TaxCorp(IDT) 4606 (AAR)
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Rejection of the declaration of the petitioner is devoid of any reason and an opportunity of hearing petitioner ought to have been given before rejection of the declaration.
Joseph Daniel Massey vs. Union of India & Ors.
(2021) TaxCorp(IDT) 4603 (HC-BOMBAY)
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The order would not preclude the department from recovering the dues of Dolphin Metals by any other mode of recovery permissible in law.
Nipun A. Bhagat vs. State of Gujarat
(2021) TaxCorp(IDT) 4602 (HC-GUJARAT)
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Both the Ballast Cleaning Machine and the Tie Tamping Machine will fall under residuary entry of Chapter 86 i.e. sub-heading No. 860799.
In the matter of Clad Weld Technologies Pvt. Ltd.
(2021) TaxCorp(IDT) 4601 (AAR)
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Finished Zipper is supplied in cut length with sliders attached and is a completed product eligible to be construed as Slide Fasteners.
In the matter of Bhaveen Ramesh Shah
(2021) TaxCorp(IDT) 4600 (AAR)
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Since the Applicant failed to satisfy the very first condition in order to be eligible for the exemption. Therefore, the applicant’s services cannot be considered as pure service.
In the matter of Nepra Resources Management Pvt. Ltd.
(2021) TaxCorp(IDT) 4599 (AAR)
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The product is a mosquito repellent by virtue of its mosquito repelling characteristics and is so understood in common parlance, even the dealers identify and sell the product as a mosquito repellent and the Customers purchase the same in a like manner.
In the matter of Shukla Ashar Impex Pvt. Ltd.
(2021) TaxCorp(IDT) 4598 (AAR)
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The service of transportation of goods in barrages from mother vessel to daughter vessel from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port does not get covered in the definition of other waterway on any inland water.
In the matter of Shree Sagar Stevedores Pvt. Ltd.
(2021) TaxCorp(IDT) 4597 (AAR)
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Provision of Section 69 of Act shows that subjective satisfaction of Commissioner is sufficient for effecting arrest of a person, who has committed the offence u/s 132 of the Act.
Tejas Pravin Dugad vs. UOI
(2021) TaxCorp(IDT) 4596 (HC-BOMBAY)
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Since the goods are used primarily in automobile industry, it has been established beyond doubt that goods are suitable for use solely with articles of Chapter Heading 87.01 to 87.05.
In the matter of A Raymond Fasteners India Pvt. Ltd.
(2021) TaxCorp(IDT) 4595 (AAR)
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The provision of hostel accommodation could be principal supply but ancillary services such as food, gym, housekeeping shall not be naturally bundled.
In the matter of Kalani Infrastructure Private Limited
(2021) TaxCorp(IDT) 4594 (AAR)
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HS Code 2309 would cover only such products, which are capable of specific use as food supplements for animals and not capable of any general use.
In the matter of Madhurya Chemicals
(2021) TaxCorp(IDT) 4593 (AAR)
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The applicant is not eligible to claim refund thereof under Rule 96(10) of CGST Rules, 2017, as amended.
In the matter of Balkrishna Industries
(2021) TaxCorp(IDT) 4588 (AAR)
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