In re Mahavir Nagar Shiv Srushti Co-operative Housing Society Limited (GST AAR Maharashtra) Where the contractor has provided works contract service for repairs, renovations & rehabilitation, ITC can’t be availed by Housing Society In M/s Mahavir Nagar Shiv Srushti Co-operative Housing Society Ltd. [GST-ARA-19/2021-22/B-94 dated November 10, 2021] Hon’ble Maharashtra Authority for Advance Ruling (MAAR) […]
Godrej & Boyce Mfg. Co. Ltd. Vs Union of India and Ors. (Bombay High Court) SCN quashed by Bombay HC for allegedly availing inadmissible transitional credit as has been issued on an erroneous legal premise The Hon’ble Bombay High Court (Bombay HC) in the matter of Godrej & Boyce Mfg. Co. Ltd. v. Union of […]
AAAR reversed the ruling of AAR which held that GST is applicable on recovery of Notice pay from an employee by employer in lieu of notice period, Telephone charges, Group Medical Insurance Policy recovered from employees and providing Canteen facility to employees free of cost.
AAR held that no separate registration is required for supply of works contract services in Karnataka by M/s L&T, Karnataka by the assessee registered at Noida, Uttar Pradesh as invoice can be raised by the assessee charging IGST from its registered office in Noida, Uttar Pradesh.
Sherly Sany Vs C.C, Cochin (CESTAT Bangalore) It is arbitrary not to give option to pay fine in lieu of confiscation to the person in possession of Gold While quashing an order of the customs authorities, CESTAT, Bangalore held that the order of confiscation without offering an option to pay fine to the person in […]
HC directed the Authority to refund GST worth Rs. 108 crores paid under the wrong head along with applicable interest as the money was lain with the Authority for the past two and a half years.
In re Meerabai Tukaram Borade (GST AAR Maharashtra) No GST exemption on renting of property to Govt for under-privileged Girl in absence of Proper Info: AAR AAR, Maharashtra held that, services provided by M/s Meerabai Tukaram Borade (Applicant) to Samaj Kalyan Department (SKD), Government of Maharashtra (GOM), for residential accommodation of underprivileged girls is not […]
AAAR modified the ruling passed by the AAR, Gujarat and held that, supply of installation/up-gradation of machines and training services for and on behalf of the Company located outside India, by the supplier in India will not fall under the definition of ‘intermediary’.
Smt. Smrutisudha Nayak Vs Union of India (Orissa High Court) Orissa High Court held that assessment proceedings cannot be initiated if no incriminating materials are seized at the time of the search. Smrutisudha Nayak (Petitioner”)filed the petition challenging the initiation of the assessment proceedings under Section 153A of the Income Tax Act, 1961 (IT Act). […]
PCIT Vs Sonu Realtors Private Limited (Bombay High Court) Wrong deduction claimed which resulted in reduction of Tax liability can’t amount to concealment of income Pr. Commissioner of Income Tax (Appellant) filed the appeal being aggrieved against Order dated July 20, 2016 passed by Income Tax Appellate Tribunal (ITAT) in which the order of Appellant […]
