Samsung India Electronics (P.) Ltd. V/s State of U.P. {HIGH COURT OF ALLAHABAD}: Date of Order : 12-03-2024 simplified explanation of the ruling by the High Court of Allahabad in the case of Samsung India Electronics (P.) Ltd.: Case Overview: Assessee: Samsung India Electronics (P.) Ltd., engaged in the export …
Jai Matadi Enterprises V/s Commissioner of State Tax {HIGH COURT OF BOMBAY} : Date of Order : 12-01-2023 simplified explanation of the case involving Jai Matadi Enterprises versus the Commissioner of State Tax, as decided by the Bombay High Court: Background: Petitioner: Jai Matadi Enterprises filed a writ petition seeking …
Abhay Singh Gill {AUTHORITY FOR ADVANCE RULINGS, CHHATTISGARH} : Date of Order : 25-11-2021 simplified explanation of the ruling by the Authority for Advance Rulings (AAR) in Chhattisgarh regarding Input Tax Credit (ITC) eligibility for passenger transport service providers on rent bills issued by bus providers: Background: Applicant: The ruling …
Karnani FNB Specialities LLP {AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL} : Date of Order : 09-02-2023 simplified explanation of the rulings by the Authority for Advance Rulings (AAR) in West Bengal regarding Input Tax Credit (ITC) reversal related to the sale of alcoholic liquor for human consumption under GST: …
Varachha Co. op. Bank Ltd. {AUTHORITY FOR ADVANCE RULINGS} : Date of Order : 30-07-2021 simplified explanation of the rulings by the Authority for Advance Rulings (AAR) in Gujarat regarding the classification of services and availability of Input Tax Credit (ITC) under GST: Central Air Conditioning Plant Service Type: The …
Coral Manufacturing Works India (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, TAMILNADU} : Date of Order : 31-03-2022 simplified explanation of the ruling by the Authority for Advance Rulings (AAR) in Tamil Nadu regarding the availability of Input Tax Credit (ITC) on steel, cement, and other consumables used for reinforcing the …
HCC-CPL (JV) V/s Union of India {HIGH COURT OF GAUHATI}: Date of Order : 26-06-2023 simplified explanation of the ruling by the Gauhati High Court regarding reimbursement of GST on account of price variation in a government works contract: Context HCC-CPL (JV) filed a petition against the Union of India …
Pinstar Automotive India (P.) Ltd. V/s Additional Commissioner {HIGH COURT OF MADRAS} : Date of Order : 20-03-2023 simplified explanation of the rulings by the Madras High Court regarding Input Tax Credit (ITC) denial due to non-payment of tax by suppliers and the violation of principles of natural justice in …
Rajesh Kumar Gupta {AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH} : Date of Order : 06-01-2022 simplified explanation of the ruling by the Authority for Advance Rulings (AAR) in Madhya Pradesh regarding Input Tax Credit (ITC) on credit notes issued for cash discounts and incentives: Context Rajesh Kumar Gupta, a dealer …
Vishnu Chemicals Ltd. {APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH}: Date of Order : 24-01-2022 simplified explanation of the ruling by the Appellate Authority for Advance Ruling (AAAR) in Andhra Pradesh regarding the availment of Input Tax Credit (ITC) on an invoice issued for services pertaining to a previous financial …
