Whether an application under the Direct Tax Vivad Se Vishwas Scheme merits being accepted where the applicant suffers the handicap of lodging an appeal before the specified date - YES: HC

- Writ petitions disposed of: BOMBAY HIGH COURT

In writ, the High Court observes the refund amount claimed by the assessee has partially been credited to the assessee's bank account and that the refund of the remaining amount is being processed with the CPC, Bangalore. Hence the Court directs that the remaining amount be disbursed expeditiously, within four weeks' time.

- Assessee's writ petition disposed of: BOMBAY HIGH COURT

2021-TIOL-1303-ITAT-MUM

ACIT Vs Maharashtra State Transmission Company Ltd

2021-TIOL-1302-ITAT-MUM

Advait Entertainment Pvt Ltd Vs ITO

2021-TIOL-1301-ITAT-MUM

Zydus Takeda Healthcare Pvt Ltd Vs DCIT

Whether the High Court is obligated to entertain a writ petition where the petitioner-assessee has not availed the appellate remedy available - NO: HC

- Writ petition disposed of: MADRAS HIGH COURT

GST - Applicant,  National Institute of Technology, Tiruchirappalli (NITT) is a Government Entity - Applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017 read with Notification No. 50/2018-C.T - The applicant is required to discharge liability on reverse charge basis on Legal services received by them as per Section 9(3) of the CGST Act, 2017 - In respect of security services, Reverse charge mechanism will not apply as the services have been provided by a body corporate, as evidenced by the documents submitted - Furthermore,  ruling can be sought by recipient of a supply, who are made liable to pay tax under Section 9(3) only with regard to determination of their liability to pay or not and such recipients cannot seek ruling on the applicability of an exemption notification/preferential rates on such supplies received by them: AAR

- Application disposed of: AAR

GST - Dosai Mix, Idli Mix, Tiffin Mixes, Health Mixes, Porridge Mixes are food preparations in the form of powder; are appropriately classifiable under HSN 2106 and attract GST @18% as per Entry no. 23 of Schedule III of Notification 1/2017-CTR: AAR

- Application disposed of: AAR

GST -  UHT Sterilized Flavoured Milk marketed under the brand name 'Britannia Winkin' Cow Thick Shake' by the appellant is not classifiable under the Tariff heading '0402/0404" but is classifiable under CTH 22029930 as held by the AAR - Appeal dismissed: AAAR

- Appeal dismissed: AAAR

GST - Issues pertain to a concession agreement entered into by the appellant with the Government of Tamilnadu and Tirupur Municipality on 11th February 2000 by which the appellant, among others, undertook under contractual terms to abstract raw water from the river bed, treat it for making it fit for use and supply the same for domestic and non-domestic purposes to Tirupur Municipality and other purchasers - Section 2.4 of the agreement provides for royalty payment by the appellant to the Government of Tamilnadu, one of the parties to the agreement, for the abstraction of such volume of raw water from time to time - Once royalty is charged and collected for the abstraction right, the raw water abstracted becomes the property of the appellant - It is also seen from the agreement that potable water is the output after treatment of the raw water by the appellant, and which is the only supply made by the appellant to all the purchasers - From the scope, language and the terms and conditions of the agreement, it is clearly seen that the appellant has been awarded a contract for the sole purpose of supply of potable water to the purchasers, among others, after treating the raw water from the river bed - The activity of the appellant is thus only a supply of potable water to its purchasers - In other words, supply of goods and not of services - There is no dispute regarding the classification of water as such under 2201 - Potable water is never to be equated to 'purified water' - Potable water has only one meaning, water fit for human and animal consumption and has dissolved minerals - In chemical terms, purified water is pure H2O and only contains Hydrogen and Oxygen and no minerals - Once it is distinctly clear that the supply is of 'water' only, and NOT purified water, the same falls under the entry 99 of the notification no. 02/2017-CT (R) and is qualified for the exemption - Reference made by the AAR on the divergent views as well as the ruling sought by the appellant, is answered as affirmative with regard to exemption available to the supply of potable water made by the appellant under notfn. No. 2/2017-CT (R) ibid - With regard to the other questions raised in the appeal, Appellate authority concurs with the reasoning and the ruling given by the AAR - Appeal is disposed of: AAAR

- Appeal disposed of: AAAR