2022-TIOL-453-ITAT-MUM

Tex Kare Cleaners Pvt Ltd Vs ITO

Whether addition u/s 56(2)(vii)(b) can be upheld as assessee fails to submit records of investments made by it and no valuation certificate is submitted to substantiate valuation of shares - YES : ITAT

- Assessee's appeal dismissed: MUMBAI ITAT

2022-TIOL-452-ITAT-MUM

DCIT Vs Tata Aig General Insurance Company Ltd

Whether anticipation of settlement of claim made by insurance companies can be said to be unascertained liability - NO: ITAT Whether provisions made by insurance company for IBNER and IBNR claims, on scientific basis and also certified by valuer with respect to methodology, satisfies entire ingredient for its allowance u/s 37(1) - YES: ITAT

- Revenue's appeal partly allowed: MUMBAI ITAT

2022-TIOL-451-ITAT-MUM

Akshar Developers Vs ACIT

Whether when the AO revises penalty imposed u/s 271(1)(c), then whatever order passed prior to such revised order, becomes infructuous since the concept of merger would apply - YES: ITAT

- Assessee's appeals partly allowed: MUMBAI ITAT

GST - Choosing wrong vehicle type while generating e-way bill - Not a mischievous act to derive illegal benefit - goods and conveyance to be released: HC

GST - Accommodation service constitutes predominant element, becomes 'principal supply' and Naturopathy shall form part of that composite supply - no exemption, tax is as applicable to 'accommodation service': AAAR

2022-TIOL-650-HC-AHM-GST

Dhabriya Polywood Ltd Vs UoI

GST - Applicant has inter alia prayed for quashing and setting aside the Form GST MOV-07 and GST MOV-06 and release the goods worth Rs.12,19,889/- -  Inasmuch as applicant submits that the goods and vehicle have been detained by stating the reason as ‘Wrong vehicle type (ODC)' - Petitioner submits that selection of the ODC vehicle type while generating e-way bill is just a clerical/technical error and it does not result in any tax evasion.

Held:  The short point for consideration is whether, in fact, it was a bona fide mistake on the part of the writ applicant, or whether it was a mischievous act with a view to derive some illegal benefit - Bench takes note of the fact that the goods were in transit with all the necessary documents including the E-way bill generated from the GST portal - The goods were moved through a truck whose registration number was also correct, the LR was also filled in the E-way bill - Circular  CBEC/20/16/03/2017-GST  Dated 15 September 2018 makes it clear that in case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, the proceedings under Section 129 of the CGST Act may not be ordinarily initiated, more particularly, in the situation, as highlighted in para 5 of the circular - Writ applicant is required to be given some benefit of doubt - Writ application succeeds and is hereby allowed - Goods and the conveyance shall be released at the earliest: High Court [para 5, 7, 8, 9]

- Application allowed: GUJARAT HIGH COURT

2022-TIOL-16-AAAR-GST

Corbett Nature Reserve

GST - Applicant is running a Resort namely "Aahana- The Corbett wilderness" and also runs an independent unit namely "Aahana Naturopathy Centre"  wherein they are providing various services in the form of Nature cure (drugless cure) & Yoga therapies (Health care services), which are not restricted only to the in-house customers, but also open to all - Authority for Advance Ruling, Uttarakhand, after examining the issue, observed that the supply of services provided by the applicant, which is a composite supply, is rightly classifiable under sub-heading No. 9963 11 as 'Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like', whereas, the exemption at Entry No. 74 of exemption Notification No. 12/2017- Central Tax (Rate) is applicable to services falling under the SAC 9993 - AAR held that the applicant is not eligible to get the benefit of Entry No. 74 of Exemption Notification No. 12/2017-Central Tax (Rate) - Aggrieved, appeal filed.

Held: In the instant case the applicant has advertised and marketed their accommodation service as their main service and Naturopathy as additional service - Thus, the accommodation service and other services including Naturopathy rendered during the course of said service is covered under composite service and the accommodation service constitutes the predominant element and, therefore, becomes the "principal supply" and other services including Naturopathy shall form the part of that composite supply -  Conclusion is compelling that all services provided in relation to or in addition to accommodation service are liable to GST as applicable to 'Accommodation Service' inasmuch as all such ancillary/additional activities have a proximal nexus with accommodation service - AAR ruling is upheld and appeal is dismissed: AAAR

- Appeal dismissed: AAAR