2022-TIOL-96-HC-KOL-IT

Pradip Kumar Saha Vs UoI

In writ, the High Court observes that completing the assessment well before the said time is not sustainable and it is in violation of principles of natural justice. Hence the Court quashes the assessment order in question.

- Writ petition allowed: CALCUTTA HIGH COURT

2022-TIOL-103-ITAT-DEL

World Media Pvt Ltd Vs Addl.CIT

Whether there is no need to disallow expenditure as genuineness of expenditure is not in dispute and assessee in subsequent AYs has shown income from operation - YES : ITAT

- Assessee's appeal allowed: DELHI ITAT

2022-TIOL-102-ITAT-MAD

DCIT Vs Shriram Ownership Trust

Whether there can be disallowance of expenses u/s 14A in excess of exempt income - NO : ITAT

- Revenue's appeal partly allowed: CHENNAI ITAT

2022-TIOL-101-ITAT-INDORE

Kamna Khandelwal Vs ITO

Whether taxation of proceeds from sale of immovable property under LTCG is not correct, where such conclusion is based solely on time taken in getting the sale deed registered due to a high number of sellers - YES: ITAT

- Assessee's appeal partly allowed: INDORE ITAT

2022-TIOL-100-ITAT-JAIPUR

DCIT Vs Shri Ram Gopal Sarraf

Whether Revenue's appeal can be dismissed based on findings of Coordinate Jaipur Benches where, filings and acceptance of MBDL's petition before Settlement Commission and addition has been deleted - YES : ITAT

- Revenue's appeal dismissed: JAIPUR ITAT

2022-TIOL-20-AAR-GST

Resonance Eduventures Ltd

GST -   Applicant (REL) is supplying services of coaching to students which also includes along with coaching, supply of goods/printed material/test papers, uniform, bags and other goods to students - Such supplies are not charged separately but a lump sum amount is charged, the major component of which is imparting of coaching - In such situation, applicant seeks to know as to whether such supply of coaching services shall be considered, a supply of goods or a supply of services? Held:  In the instant case, supply of a package consisting of coaching service as well as goods/printed material/test papers, uniform, bags and other goods to students when supplied for a single price constitutes a mixed supply as each of these items can be supplied separately and is not dependent on any other - Supply is a mixed supply of goods as well as services and attracts highest rate of tax @ 18% in view of clause (b) of section 8 of the Act, 2017: AAR GST - Applicant provides coaching services under a new business model through channel / Network Partners containing obligations of Applicant (REL) and such channel / Network partners - According to agreement, the channel / network partner provides the services to the students on behalf of Applicant - Applicant seeks to know as to who shall be considered as supplier of coaching service and recipient of such service. Held: In the present case, Applicant will be supplier of mixed supply to the students and Network partner will be supplier of service to the applicant - The place of supply in both the cases (i.e. mixed supply to the students and supply of service to the applicant by the channel/network partner) would be determined as per Section (1) of Section 10 of the IGST Act, 2017 in respect of supply of goods and as per clause (b) of sub section (2) of Section 12 of the IGST Act, 2017 in respect of supply of service, as the case may be: AAR GST - Applicant has been incurring the cost of goods i.e. printed material test papers, uniform, umbrellas, bags and other goods etc.) and service (coaching service etc.) supplied to the students  - Therefore, t otal consolidated amount charged for which Tax invoice is issued by the applicant to the student shall be the value of mixed supply by the applicant in the light of section 15 of the CGST Act, 2017: AAR GST - As per Section 16 of the CGST Act, 2017, the applicant shall be eligible to take ITC of the GST paid on goods or services used or intended to be used in the course or furtherance of business subject to the conditions as prescribed and the provisions of the Section 17 of the CGST Act, 2017: AAR

- Application disposed of: AAR

2022-TIOL-88-HC-MUM-GST

Futurist Innovation And Advertising Vs UoI

GST -   Petitioner has prayed for a writ, order or direction in the nature of Certiorari, to set aside the provisional attachment of their Account maintained with the M/s Canara Bank, Mumbai and ordered by way of letter dated 11 October 2019 issued by the Assistant Commissioner (Anti- Evasion), Goods & Service Tax, Faridabad, Haryana -  Petitioner submits that the said order of provisional attachment expired on 10th October 2020 in view of s.83(2) of the Act and, therefore, cannot be continued beyond the period of one year - Counsel for Revenue did not dispute this factual position. Held:  Supreme Court in case of Radha Krishan Industries - 2021-TIOL-179-SC-GST has dealt with this issue in detail and has approved the decision taken by Gujarat High Court in case of Valerius Industries Vs. Union of India- 2019-TIOL-2094-HC-AHM-GST    -  It is held by the Supreme Court that the power to order a provisional attachment is entrusted to the Commissioner during pendency of the proceedings under any of the specified provisions under Sections 62, 63, 64, 67, 73 or 74 of the CGST Act, 2017 - It is further held that under sub-section (2) of Section 83, a provisional attachment ceases to have effect upon the expiry of the period of one year of the order being passed under sub-section (1) - Bench is of the view that the provisional attachment levied by the Respondents on 11 October 2019 under Section 83(2) of the said Act ceased to have effect on expiry of one year - Writ petition is, therefore, allowed in terms of prayer (i) of the petition: High Court [para 10, 11]

- Petition allowed: BOMBAY HIGH COURT