The ITAT Raipur held that prior to 1 June 2015, there was no enabling provision under Section 200A to levy late filing fees under Section 234E while processing TDS returns. The Tribunal ruled the demand for A.Y. 2013-14 unsustainable and deleted the levy.
Maharashtra AAR held that ElectroInk supplied with consumables under the Click Model is a mixed supply as no principal supply exists, attracting the highest applicable GST rate.
GST AAR Maharashtra ruled that commission received from foreign universities qualifies as export of services since the applicant is not an intermediary. Place of supply was held outside India, making the transaction zero-rated and eligible for ITC refund.
The Authority ruled that ITC on works contract services used to construct a breakwater is blocked since it results in an immovable property. The structure does not qualify under the plant and machinery exception.
Supreme Court held that possession without an Occupancy Certificate cannot be forced upon the homebuyers. Accordingly, orders of NCDRC are affirmed and held that appellant shall continue to pay compensation as determined by the NCDRC without any default.
Delhi High Court held that prior testimony inadmissible under section 33 of the Indian Evidence Act, 1872 since prosecution didn’t prove that witness is unavailability for post charge cross-examination. Accordingly, appeal is dismissed.
Supreme Court held that commercial wisdom of Committee of Creditors [CoC] is non-justiciable. Stalling CIRP on account of settlement proposal without approval by CoC is not justifiable.
NCLAT Chennai amendment application in company law matter not allowable since the order doesn’t record any reasoning. Accordingly, order stand quashed and question of maintainability is remitted back to be considered afresh.
The Supreme Court held that grounds of arrest must be furnished in writing and at least two hours before remand, failing which the arrest and custody become illegal.
The Authority held that a works contractor registered in Uttar Pradesh is not required to obtain separate GST registration in Rajasthan for a turnkey substation project. As no fixed establishment existed in Rajasthan, the location of supplier remained Uttar Pradesh.
