Judgements and Orders, Supreme Court and High courts of India
GST @12% leviable on contract w.r.t. construction of new railway sidings
Bimal Jain 07 January 2023 at 10:07
The AAR, West Bengal in the matter of Triveni Engicons Private Limited [Order No. 14/WBAAR/2022-23 dated December 22, 2022] has ruled that the construction work carried out by the assessee of new private sidings pertains to the railways and GST @12%
Right to use of parking space with sale of apartments is not a composite supply
Bimal Jain 07 January 2023 at 10:07
The AAR, West Bengal in the matter of M/s.Eden Real Estates Private Limited [Order No. 19/WBAAR/2022-23 dated December 22, 2022] has ruled that providing the right to use of car parking space along with the sale of apartments doesn't constitute compo
The Hon'ble Bombay High Court in Neha Agarwal v. Superintendent, Anti-Evasion, CGST [Anticipatory Bail Application No. 2644 of 2022 dated December 7, 2022] has directed the investigating officer to issue advance notice of 72 hours to the assessee to
Afforestation of plants carried out by charitable trust is exempted from the levy of GST
Bimal Jain 06 January 2023 at 09:41
The AAR, Gujarat in the matter of M/s Vikas Centre for Development [Advance Ruling No. GUJ/GAAR/R/2022/50 dated December 30, 2022] has ruled that activity of plantation is to be considered as charitable activity carried on by a Charitable Trust and i
The AAR, Gujarat in the matter of M/s. Doms Industries Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/ 2022/52 dated December 30, 2022] has held that the supply of pencil-sharpeners along with pencils will be covered under the category of 'Mixed Supply' an
Liability cannot be imposed on the customs broker for undervaluation of exported goods
Bimal Jain 06 January 2023 at 09:39
The CESTAT, Chennai in M/s. Sri Velavan Logistics Services Private Limited v. The Commissioner of Customs [Customs Appeal No. 40352 of 2022 dated December 21, 2022] has held that the valuation of any goods could never be the domain of a Customs Broke
Writ Petition not to be filed when an efficacious alternative remedy of appeal is available
Bimal Jain 06 January 2023 at 09:39
The Hon’ble Jharkhand High Court in M/s Shivam Hi Tech Steels Pvt. Ltd v. State of Jharkhand [W.P.(T) No. 1823 of 2021 dated December 21, 2022] directed the assessee to seek alternative statutory remedy of appeal against the order of demand and deten
The AAR, Rajasthan in the matter of M/s University of Kota [Advance Ruling No. RAJ/AAR/2022-23/16 dated November 11, 2022] has held that the affiliation provided by the University of Kota to its constituent colleges for imparting education is a suppl
The Hon'ble Delhi High Court in M/s. Vallabh Textiles v. Senior Intelligence Officer And Ors [W.P.(C) 9834/2022 dated December 20, 2022] has held that the amount deposited during search proceedings without an acknowledgement of acceptance issued in F
Dealer cannot be compelled to carry forward the ITC to GST regime instead of refund
Bimal Jain 05 January 2023 at 16:32
The Hon'ble Madras High Court in Easwaran Brothers India Private Limited v. The Assistant Commissioner (ST) (FAC)[W.P. No. 33593, 33048 and 33593 of 2022 dated December 15, 2022] has held that dealers cannot be compelled to carry forward Input Tax Cr
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