Allahabad High Court quashes GST order due to notice upload error. Reassessment ordered with fresh notice, citing procedural lapse. (159 Characters)
Tamil Nadu AAR rejects rectification plea, affirms tapioca flour classification as starch residue, not exempt, under GST.
TN AAR rejects ISRO Propulsion Complex’s plea on GST rate (5%/12%) for reimbursing Tata Projects. Held recipient can’t seek ruling on supplier’s liability (Sec 97(2)).
Tamil Nadu AAR rules Tiruppur Municipal Corporation’s onion market fee collection via contractor is GST exempt, as public amenity.
Tamil Nadu AAR exempts facility management services in government hospitals from GST, classifying them as public health activities.
Tamil Nadu AAR clarifies GST rate on Maida Pappad, ruling it attracts 5% GST if made via extrusion, not exempt as traditional pappad under Notification 2/2017.
TN AAR rules Hitachi Energy’s transport & other services for HVDC project are part of a single Works Contract Service (SAC 9954), taxable at 18% GST. Not GTA.
ITAT Ahmedabad overturns CIT(E)’s rejection of Indian Red Cross’s 80G approval, citing ignored submissions and directs fresh adjudication.
ITAT Raipur quashes Sec 147 reassessment in ITO Vs Bishambhar Dayal Agrawal. Held reopening based on change of opinion, not new material, is invalid. Cites Kelvinator.
The petitioner contends that the 1st respondent lacked jurisdiction to issue notice, as the 1st respondent is not the Assessing Officer. The petitioner objected on 28.03.2016, but the 2nd respondent directed compliance by 25.07.2016, threatening the imposition of penalty.
