In re D M Net Technologies (Isha Chirag Patel) (GST AAAR Gujarat) Whether the services provided by the applicant in affiliation to/partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujarat University, for which degrees are awarded by the Gujarat University are exempt from GST […]
In re Shiv Flour Mill (GST AAAR West Bengal) Whether the supply of service provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification […]
AAAR rule that in the instant case the supply of fortified wholemeal flour to the Food & Supplies Department, Government of West Bengal will fall under entry no. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and exempt from taxation.
GAAR held that flavoured milk is not classifiable under Tariff Heading 0402/0404 but classifiable under CTH 2202 99 30.
Merely because a capital receipt is utilized for incurring revenue expenditure it will not change the nature of capital receipt into a revenue item.
Zoom Communications Pvt. Ltd Vs Par Excellence Real Estate Pvt. Ltd (NCLAT Delhi) NCLAT in the present case are considering the initiation of the CIRP, the Adjudicating Authority had sufficient reason to believe that debt itself is doubtful. No error has been committed by the Adjudicating Authority in refusing to initiate the CIRP on such suspicious […]
GST registration cannot be cancelled on mere whims and fancies of Proper Officer. It may be cancelled under section 29(2) of CGST Act 2017
CESTAT held that there is no case of short payment of service tax as the appellant has paid the service tax in the next financial year.
Court have categorically held that recovery of demand against issues which have been decided in favour of Assessee is wholly unwarranted.
CESTAT held that debit of amount of refund claim in cenvat credit account suo moto before adjudication, is sufficient compliance of Condition No. 2(h) of Notification No. 27/2012-CE
