M/S NORTH AMERICAN COAL CORPORATION INDIA PRIVATE LIMITED [2018 (10) TMI 1339 (AAR, MAHARASHTRA) : Background: North American Coal Corporation India Private Limited (NACC) provided technical consultancy services related to coal mining under an Association Agreement with Sasan Power Limited (SPL). Due to breaches by SPL, NACC terminated the agreement …
M/S SANTHOSH DISTRIBUTORS [2021 (7) TMI 789 (AAAR, KERALA)] : Background: Santhosh Distributors, an authorized distributor of Castrol India Ltd., supplied goods to dealers at prices pre-fixed by Castrol’s billing software. Castrol India Ltd. reimbursed Santhosh Distributors for discounts provided to dealers through commercial credit notes. A dispute arose regarding …
M/S VIJAY BABURAO SHIRKE [2020 (10) TMI 48 (AAAR, MAHARASHTRA)] : Background: Vijay Baburao Shirke, the assessee, is involved in providing specialized and trained horses for participation in horse racing events. The assessee receives prize money from race conducting entities when the horses owned by him win races. This led …
M/S HP INDIA SALES PVT. LTD. [2019 (8) TMI 30 (AAAR, MAHARASHTRA)] : Background: HP India Sales Pvt. Ltd. is involved in supplying HP Indigo printers and related consumables to resellers, who then distribute them to end customers. The supplies include ElectroInk and various consumables like binary ink developer, print …
M/S CUMMINS INDIA LTD. [TS-747-AAAR (MAH)-2021- GST (AAAR, MAHARASHTRA): Background: Cummins India Ltd. operates across various states in India through multiple units, including manufacturing, service, and sales. The head office (HO) in Maharashtra procures common input services and avails GST input tax credit (ITC) on these services. The costs incurred …
M/S CALTECH POLYMERS PVT. LTD. [2018 (10) TMI 1313 (AAAR, KERALA)] : Background: Caltech Polymers Pvt. Ltd., engaged in manufacturing footwear, provided canteen services exclusively to its employees within its factory premises. The company incurred expenses for running the canteen, including the cost of food items purchased directly from suppliers. …
M/S ABBOTT HEALTHCARE PVT. LTD. vs. THE COMMISSIONER OF STATE TAX [2020 (1) TMI 338 (KERALA HIGH COURT) : Background: Abbott Healthcare placed its own diagnostic instruments at various hospitals and labs without charging any fee for their use. The hospitals and labs were allowed to use these instruments for …
M/s. Friends Media Add Company v. Principal Commissioner of Goods and Service Tax : In the case of M/s. Friends Media Add Company v. Principal Commissioner of Goods and Service Tax, the Delhi High Court addressed the issue of retrospective cancellation of GST registration by tax authorities. The company challenged …
M/s. Ralco Synergy Pvt. Ltd. v. Joint Commissioner of State Tax and Ors. : In the case of M/s. Ralco Synergy Pvt. Ltd. v. Joint Commissioner of State Tax and Ors., decided by the Madras High Court, the central issue revolved around the validity of a GST demand order issued …
Yash Building Material v. State of Uttar Pradesh : In the case of Yash Building Material v. State of Uttar Pradesh, the Allahabad High Court addressed a fundamental procedural issue under the GST laws. Yash Building Material, the petitioner, received a tax demand notice under Section 74(5) of the CGST …
