In re Amneal Pharmaceuticals Pvt. Ltd. (GST AAAR Gujarat) We observe that the GAAR has ruled that the Goods and Services Tax is applicable on the amount recovered from employees, mainly on the premises that ‘the appellant is supplying food to its employees’, which would be covered under the definition of the term ‘business’ under […]
Case No. AD-SSR-12/2020 Sunset review investigation concerning imports of 2-Ethyl Hexanol Originating in or exported from European Union, Indonesia, Korea RP, Malaysia, Taiwan and United States of America.
In this case, it is not the case of the Corporation that the employees concerned did not need to avail any conveyance expenditure to report for duty to their place of work, or otherwise in connection with their duties under their contracts of employment. Nor is there any such finding. We see no reason why Conveyance Allowance should not be excluded from the definiti
Hindustan Unilever Limited Vs Union of India (Madras High Court) Bill of Entry amendment in manual form when ICES portal not supports such amendment: In a case involving erroneous mention of GSTIN in the Bill of Entry, the Madras High Court has allowed manual correction. The Petitioner’s request for amendment of GSTN in Bill of […]
Sakul Nazar Mohmd Vs State of Gujarat (Gujrat High Court) Mr. Varis Isani, the learned counsel appearing for the writ applicant informs this Court that during the pendency of this writ application, the final order of confiscation in Form GST MOV 11 has already been passed. In that view of the matter, we relegate the […]
The brief facts of the case are that the appellant M/s Gujarat Eco Textile Park Limited floated integrated textile park under the scheme of integrated textile parks (SITP) formed by the Government of India (Ministry of Textiles).
DCIT Vs Charotar Gas Sahakari Mandali Limited (ITAT Ahmedabad) Briefly stated, the assessee is a co-operative society and engaged in providing CNG Gas and purchase and sale of natural gas to domestic and commercial consumers and earns commission on CNG. In the course of the scrutiny assessment, the AO observed that a revised return was […]
Real Prince Spintex Pvt. Ltd. Vs Union of India (Gujarat High Court) It was held that the refund of the IGST paid on the exports cannot be denied on the ground that the higher rate of duty drawback is claimed and circulars are issued only to clarify the statutory provision and it cannot alter or […]
ACIT Vs Mittal Roadways Pvt. Ltd. (ITAT Jabalpur) From the above correspondence between the A.O. on one hand and the JCIT on the other hand and the letter addressed by the JCIT to the Commissioner clearly shows that it was at the stage of discussion and the JCIT could not able to make his mind. […]
Shri Praveen Garg Vs ITO (ITAT Delhi) There is no dispute with regard to the legal proposition that the First Appellate Authority cannot consider new source of income. However, in the present case the A.O. reopened the assessment because it was found that there were cash deposits in several Bank accounts of the assessee which […]
