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The maximum punishment under Section 132(1)(a) of the Act, 2017 is five years which is triable by Magistrate.
Vivek Mishra vs. UOI
(2023) TaxCorp(IDT) 7714 (HC-ALLAHABAD)
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It is clear that in the instant case, as no supply has happened during the GST regime as per Section 142(10) of the act ibid no GST shall be payable. Further the additional payment received by way of compensation through award by Hon’ble Tribunal for Arbitration is not falling under Section 142(2)(a) and hence not chargeable to GST.
In the matter of TPSC (India) Pvt Ltd
(2023) TaxCorp(IDT) 7713 (AAR)
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Order of assessment shall be treated as a show cause notice by the petitioner.
Hatsun Agro Product Ltd. vs. The Deputy Commissioner (ST) & Ors.
(2023) TaxCorp(IDT) 7711 (HC-MADRAS)
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A communication is privileged if it is made to a legal advisor by a client after the commission of a crime and with a view to his defence but not so if made before the commission of the crime or wrong and for the purpose of being guided or assisted in furthering or committing it.
Himangshu Kumar Ray vs State of West Bengal
(2023) TaxCorp(IDT) 7705 (HC-CALCUTTA)
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Applicant is eligible to take full credit of GST charged and is not required to reverse ITC to the extent of financial/commercial credit notes issued by the supplier as the amount received by the applicant is in the form of post supply discount and it will not affect transaction value between supplier and applicant.
In the matter of Vedmutha Electricals India Pvt. Ltd.
(2023) TaxCorp(IDT) 7704 (AAR)
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GST would be applicable on the supply of pre-packaged and labelled rice upto 25 kgs in all these scenarios viz on export to a foreign buyer, on supply to the exporter on ‘bill to ship to’ basis (bill to exporter and ship to customs port), on supply to the factory of exporter.
In the matter of Sri Seetharamnjaneya Sortex.
(2023) TaxCorp(IDT) 7702 (AAR)
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The impugned orders of attachment are declared to be no longer in operation from the expiry of the period of one year as stipulated under Section 83(2) of the Act.
Sri Om Traders vs. Principal Additional Director
(2023) TaxCorp(IDT) 7695 (HC-KARNATAKA)
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There is definite service being provided by IVL Sweden located outside India that enables the Applicant to perform the. Services under contract therefore, there is no doubt that the services are being supplied in taxable territory i.e. India.
In the matter of IVL India Environmental R&D Pvt Ltd
(2023) TaxCorp(IDT) 7680 (AAR)
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The support services received by the Appellant from IVL Sweden will come under the ambit of import of services as the said services fulfill all the criteria of the import of services and therefore, the same shall be liable to IGST under RCM.
In the matter of IVL India Environmental R&D Pvt Ltd
(2023) TaxCorp(IDT) 7678 (AAR)
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It was incumbent upon the officer to fix the matter for hearing, heard the petitioners and thereafter determined the tax payable.
Sri Krishna Timbers & Ors. vs. State Tax Officer
(2023) TaxCorp(IDT) 7674 (HC-MADRAS)
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It does not show NEEM Trainer’s authorization to Appellant to make payment of stipend as its ‘pure agent' and neither does the Company own the payment of stipend to the trainees as its liability, both of which are essential first condition of Rule 33.
In the matter of Beeup Skills Foundation
(2023) TaxCorp(IDT) 7673 (AAR)
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If the appeal is allowed by the Appellate Authority, it is always open for the petitioner to make such request before the Appellate Authority that direction be issued to the respondents to refund the amount.
Stallion Energy Pvt. Ltd. vs. UOI
(2023) TaxCorp(IDT) 7672 (HC-GUJARAT)
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To qualify as a trade discount, the same must be known prior to removal of goods however, in the present case, the quantum of discount was not known at the time of removal of goods rather that was linked to the purchases done by the Appellant from the authorised distributors of Intel.
In the matter of MEK Peripherals India Pvt Ltd
(2023) TaxCorp(IDT) 7671 (AAR)
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When no detailed adjudication order, as required under Section 73 (9) of JGST Act, 2017, has been passed or issued to the Petitioner, the Petitioner is not liable to pay any tax, interest or penalty only on the basis of the said Form DRC-07.
Shree Ram Agrotech vs State of Jharkhand
(2023) TaxCorp(IDT) 7670 (HC-JHARKHAND)
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Relevancy of turnover pertaining to sale of ‘Duty credit scrips’ does not arise in the computation of refund of ITC availed in respect of inputs received under the said notifications for export of goods and ITC availed in respect of other inputs or input services to the extent used in making such export of goods by a person who has availed the benefit of notifications mentioned in Rule 89(4B) of CGST Rules.
In the matter of Kaveri Exports
(2023) TaxCorp(IDT) 7669 (AAR)
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It is the duty of the officer to inform the taxpayers regarding the provisions of voluntary tax payment through DRC-03.
Samyak Metals Pvt. Ltd. vs. UOI & Ors.
(2023) TaxCorp(IDT) 7663 (HC-P&H)
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Assessee’s GST registration was cancelled and appeal against the same was also rejected in pursuance of SCN which didn’t specify any reason for proposing such cancellation and merely mentioned the reason as ‘others’, thus the impugned SCN is vague and fails to satisfy the necessary requirement of a valid SCN.
Panna Impex vs. Commissioner of CGST and Ors.
(2023) TaxCorp(IDT) 7662 (HC-DELHI)
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Would not be impeded to operate the bank accounts, on account of the impugned order and the concerned banks shall not obstruct operation of the bank accounts on account of the provisional attachment.
Balaji Enterprises Vs Pr Addl Director General, DGGSTI
(2023) TaxCorp(IDT) 7661 (HC-DELHI)
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Movement of goods from Karnataka to Tamil Nadu as per the instruction received from Maharashtra will be treated as supply of lease rental services by CIPL Maharashtra to CIPL Tamil Nadu.
In the matter of CHEP India Pvt. Ltd
(2023) TaxCorp(IDT) 7660 (AAR)
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A show Cause Notice must set out the reasons for proposing an adverse action in order for the noticee to respond to the same
APJ Investments Pvt. Ltd. vs. Assistant Commissioner of CGST
(2023) TaxCorp(IDT) 7659 (HC-DELHI)
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