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It was for assessee to have responded to the notices and furnish the break-up of the ITC claimed under GSTR 3B as sought by the officer and attempted to reconcile its claim of ITC in the GSTR 3B return with the ITC reflected in GSTR 2A and GSTR 9.
Seoyon E-Hwa Summit Automotive India Pvt. Ltd. vs. The Deputy Commissioner
(2023) TaxCorp(IDT) 7654 (HC-MADRAS)
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In the absence of information given, the entry of demo car into the State of Madhya Pradesh renders it exigible to GST.
Kia Motors India Pvt Ltd vs State of Madhya Pradesh & ors
(2023) TaxCorp(IDT) 7653 (HC-MP)
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Without proper verification, it cannot be said that there was any failure on the part of the Assessee in compliance of any obligation required under the statute before entering into the transactions in question.
Gargo Traders vs. The Joint Commissioner, Commercial Taxes (State Tax) & Ors
(2023) TaxCorp(IDT) 7651 (HC-CALCUTTA)
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In the absence of any material or patent illegality such satisfaction cannot be disturbed or substituted for the sake of substitution and we have satisfied ourselves that background of fact is such where the process cannot be intercepted when it has already commenced.
Royal Corporation vs. State of Gujarat
(2023) TaxCorp(IDT) 7650 (HC-GUJARAT)
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Only tobacco which is cured at farm level before supply to market would fall under classification of unmanufactured tobacco and perfuming that Applicant claims is by mixing scent doesn’t get covered under it as only natural fermentation is covered thus, not classifiable under Heading 24012090.
In the matter of Pandey Traders
(2023) TaxCorp(IDT) 7648 (AAR)
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The applicant is entitled for exemption if the specified services are provided to SUDA under sub-contract with main contractor.
Consultancy services rendered by sub-contractor for Urban Development Agency and PMAY are ‘pure services’
(2023) TaxCorp(IDT) 7647 (AAR)
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Supply of medicines and allied items provided by the hospital through pharmacy to the in-patients is part of composite supply of health care treatment and not separately taxable.
In the matter of Innovations Mediresearch Pvt Ltd.
(2023) TaxCorp(IDT) 7640 (AAR)
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While supply of medicines during healthcare service may be a part of composite supply, but in this case of SUD, there is no supporting documents to establish that medicine form part of counselling services provided by physiatrist and therefore, the supply of medicines provided to outdoor patient by applicant are not composite supply.
In the matter of Sanjeevani Psychiatric Clinic
(2023) TaxCorp(IDT) 7639 (AAR)
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Assessee appears to be under mistaken belief that, they are outside the purview of authority of respondents and hence exempted from any investigation or inspection.
RHC Global Exports Pvt. Ltd. Vs. UOI
(2023) TaxCorp(IDT) 7632 (HC-GUJARAT)
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We are pained by the delay of almost five years on account of the intransigence of the Union Territory due to which, the Budgetary Support could not be made available to the Petitioner.
Greenland Cements Private Limited vs. Union of India & Ors.
(2023) TaxCorp(IDT) 7628 (HC-JHARKHAND)
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The provisions of Section 13(8)(b) and Section 8(2) of the IGST Act is legal, valid and constitutional.
Dharmendra M. Jani vs UOI & ors
(2023) TaxCorp(IDT) 7623 (HC-BOMBAY)
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The issue of applicability of explanation was not urged by the department when the appeal was heard and therefore, on such new ground the review application cannot be maintained.
The Commissioner of CGST & CX vs Bisweswar Midhya & Ors.
(2023) TaxCorp(IDT) 7622 (HC-CALCUTTA) · Section 75(12)
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The petitioner shall also be at liberty to approach the Assistant Commissioner of State Taxes with his grievance, who shall also look into the matter and pass appropriate orders in accordance with law.
M.N. Walnut Company vs. Govt. of India & Ors.
(2023) TaxCorp(IDT) 7621 (HC-JHARKHAND)
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The applicants created the fake firm named Vandana Fabrics and illegally supplied goods in the market after purchasing the same amounting to Rs. 3 cr from complainants without payment.
Sheetal Mittal vs State of Rajasthan & Anr.
(2023) TaxCorp(IDT) 7620 (HC-RAJASTHAN)
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Assessee is directed to approach the competent authority to avail the benefit of the Notification and seek revocation of the cancellation of registration.
Radhe Packaging vs. UOI
(2023) TaxCorp(IDT) 7619 (HC-GUJARAT)
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When a written request is made from the person chargeable with tax or penalty seeking for personal hearing, the same is required to be considered.
Principle Mahendra Pvt Ltd vs Dy Commissioner of Commercial Taxes
(2023) TaxCorp(IDT) 7617 (HC-KARNATAKA)
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Looking to the role attributed to the petitioner and the observations made by the High Court that the GST number, name of the firm were fabricated and other details were found to be nonexistent. No case for anticipatory bail is made out. The Special Leave Petitions stand dismissed.
Sheetal Mittal vs State of Rajasthan & Anr.
(2023) TaxCorp(IDT) 7616 (SC)
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Since the order impugned is appealable, this Court is not inclined to entertain this writ petition.
Twisha Educational Pvt Ltd vs. Addl. CT & GST Officer
(2023) TaxCorp(IDT) 7615 (HC-ORISSA)
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Relegates assessee to remedy before appellate forum over bank account attachment
Twisha Educational Pvt Ltd vs. Addl. CT & GST Officer
(2023) TaxCorp(IDT) 7614 (HC-ORISSA)
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The SCN is inadequate and fails to meet the requisite standards, as it doesn’t disclose any discernible reason for proposing adverse action against the Assessee.
Roxy Enterprises vs. Union of India & Ors.
(2023) TaxCorp(IDT) 7609 (HC-DELHI)
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