I-T - Prior period expenditure cannot be disallowed, unless expenditure in question had crystallized during year under consideration: ITAT

I-T - If receivable are already surrendered during search and accepted by department and taxes are paid in respect of these amounts, then addition on same cash reciepts would amount to double taxation: ITAT

I-T - Sec 263 does not visualise case of substitution of judgment of Principal CIT for that of AO who passed assessment order, unless decision is held to be wholly erroneous: ITAT

I-T - If quantum addition made in case of assessee is already deleted, then consequential levy of penalty u/s 271(1)(c) has not legs to stand in eyes of law: ITAT

GST - Composite supply of services by way of milling of wheat into flour (Atta) to Food & Supplies Department, Govt. of WB for distribution of such flour under PDS is exempted: AAR

GST - Wheeling charges is collected for services of transmission of electricity and hence is covered under Entry No. 25 of 12/2017-CTR and exempted from levy of tax: AAR

GST - Banking charges is nothing but the amount of consideration charged for energy consumed; is covered Entry No. 104 of 2/2017-CTR and is exempt: AAR

GST - Selling of alcoholic liquor for human consumption is exempted supply - Applicant is required to reverse ITC in terms of s.17(2) r/w Rule 42: AAR

GST - Frozen Ready-to-eat, Frozen Ready-to-Cook, Frozen Processed Food Products and Frozen Semi-Processed Food Products are exigible to GST @18%: AAR

GST - Bouquet made with dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured and sold with plastic foil packaging is exempted: AAR

2023-TIOL-32-AAR-GST

Jai Lokenath Flour Mills Pvt Ltd

GST - Composite supply of services by way of milling of wheat into flour (Atta) to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under Public Distribution System is eligible for exemption under serial no. 3A of the Notification No. 12/2017 -Central Tax (Rate) since the value of goods involved in such composite supply does not exceed 25% of the value of supply - Value of supply shall be the consideration in money as well as non-cash consideration : AAR

- Application disposed of: AAR

2023-TIOL-31-AAR-GST

Chamundeshwari Electricity Supply Corporation Ltd

GST - Chamundeshwari Electricity Supply Corporation Limited cannot be considered either as "Governmental Authority" or "Local Authority" - The Applicant is not exempted from filing of Annual Return in Form GSTR-9 and Form GSTR-9C under the Second Proviso to Section 44 of the CGST and KGST Act - The Applicant is eligible to claim input tax credit on the inward supply of goods and services which are capitalized in the books of accounts if they are used or intended to be used in the course or furtherance of business - The applicant is eligible to claim input tax credit on the inward supply of services against output taxable supplies of support and auxiliary services and other supply of taxable goods subject to section 17(2) of the CGST Act read with Rule 42 and 43 of CGST Rules - The Applicant is eligible to claim input tax credit (on inputs, input services and capital goods) proportionately on the taxable output supply of support services and goods (scrap etc.) subject to section 17(2) of the CGST Act read with Rule 42 and 43 of CGST Rules - The Applicant is eligible to claim taxes paid under RCM, as input tax credit, subject to section 17(2) of the CGST Act read with Rule 42 and 43 of CGST Rules - Additional Surcharge collected from Open Access Consumer as per subsection (4) of Section 42 of the Electricity Act, 2003, clause 8.5.4 of the Tariff Policy 2016, Clause 5.8.3 of the National Electricity Policy and clause 11 (vii) of the KERC (Terms and Conditions for Open Access) Regulations, 2004, is taxable under GST Act - The "Wheeling and Banking Charges" collected by the Applicant is exempted from the payment of GST: AAR

- Application disposed of: AAR

2023-TIOL-30-AAR-GST

Karnani FNB Specialities LLP

GST - Activity of selling of alcoholic liquor for human consumption by the applicant would be treated as 'non-taxable supply' and, therefore, fall under the category of 'exempt supply' under the GST Act - The applicant is required to reverse input tax credit attributable to the exempt supply under sub-section (2) of section 17 of the GST Act read with rule 42 of the GST Rules – Argument of applicant by reference to maxim "Quando aliquid prohibetur fieri, prohibetur ex directo et per obliquum" that reversal of input tax credit would other way mean discharging of GST liability on output supply of alcoholic liquor for human consumption is unacceptable: AAR

- Application disposed of: AAR

2023-TIOL-29-AAR-GST

Sats Food Solutions India Pvt Ltd

GST - Food products namely Frozen Ready-to-eat (RTE), Frozen Ready-to-Cook (RTC) Foods, Frozen Processed Food Products and Frozen Semi Processed Food Products manufactured by the applicant are exigible to GST at 18% (CGST 9% and SGST 9%) as per entry No. 23 of Schedule III of Notification No.1/2017-CTR: AAR

- Application disposed of: AAR

2023-TIOL-28-AAR-GST

Shopinshop Franchise Pvt Ltd

GST - Bouquet made with dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental purposes and sold with plastic foil packaging will be classifiable under Tariff Item Nos. 06039000 or 06049900, depending on its constituents and supply of the aforesaid goods is exempted from payment of tax vide serial number 34 of Notification No.2/2017-Central Tax (Rate) : AAR

- Application disposed of: AAR