Cus - An authority seized with a particular case is required to test the facts of that case in order to come to the conclusion that the law declared is applicable to the facts of the case pending before the said authority: SC

GST - Mattresses [HSN 940429] supplied in the State of Tamil Nadu to hostel students of Govt. Schools, educational institutions of Govt. of Karnataka attract tax @18%: AAR

GST - Civil Contract services provided to IIT attracts tax @18% w.e.f 01.01.2022: AAR

2023-TIOL-489-HC-AHM-GST

Lakshmi Cot Gin Pvt Ltd Vs State of Gujarat

GST - Petitioner prays for a direction to the Assistant Commissioner to pass rectification order u/s 161 of the Act with reference to the adjudication order passed u/s 74 - Counsel for respondent submits that the Deputy Commissioner of State Tax has initiated the revisional process under section 108(1) of the GST Act.

Held: In light of the above, there is no gainsaying that the issue raised by the petitioner and for which the rectification has been sought for, would be under examination by the revisional authority - In view of the revisional proceedings having been commenced as above, the present petition and the prayers made therein are rendered not liable to be gone into - Revisional authority to pass order within eight weeks - Order granting interim relief by directing the respondents not to take coercive action to continue to operate till the date of decision in the revisional proceedings - Petition disposed of: High Court [para 4, 6, 7]

- Petition disposed of: GUJARAT HIGH COURT

2023-TIOL-63-AAR-GST

Hosur Coir Foams Pvt Ltd

GST - Mattresses, classified under HSN 940429 and supplied by the applicant in the State of Tamil Nadu to hostel students of Government Schools, educational institutions of Government of Karnataka under Department of Social Welfare, through M/s Coir Industrial Co-operative Society Limited/ supplied to any hostel of educational institutions in other State is liable to IGST @ 18% vide serial number 438 under Schedule III of Notification No. 01/2017 I.T (Rate): AAR

- Application disposed of: AAR

2023-TIOL-62-AAR-GST

Esvee Constructions

GST - Indian Institute of Technology Madras is a 'Government Entity' - After omission of 'Government Entity' from the description of service under the said entry 3(vi) of Notification No. 11/2017 C.T (Rate), Civil contract services provided / to be provided to IIT Madras is covered under serial number 3 (xii) of Notification No. 11/2017 C.T (Rate) and attracts CGST @ 9% and SGST @ 9% with effect from 01.01.2022: AAR

- Application disposed of: AAR

2023-TIOL-61-AAR-GST

ILE Company

GST - Applicant had sought a ruling on the question as to whether supply of scientific and technical instruments, apparatus, equipment to their customer M/S Mahesh Value Products Pvt. Ltd. is eligible for concessional rate of GST@5% - However, as the Applicant has requested for withdrawal of their Advance Ruling Application as the said Notification No.45/2017 - Central Tax (Rate) dated 14.11.2017 has been rescinded and they no longer require clarification, the application is treated as withdrawn without going into the merits or detailed facts of the case: AAR

- Application disposed of: AAR

2023-TIOL-490-HC-AHM-CT

Bharat Heavy Electricals Ltd Vs UoI

CST - Petitioner seeks a direction to the respondent to disburse the refund amount along with interest - It is the case of the petitioner that the said amount pertains to the tax collected in excess by the authorities as the C forms with the petitioner were not available at the relevant time; that the tax came to be levied at 15% instead of at concessional rate of 2%; that subsequently the C forms were made available and given to the authorities which made the petitioner entitled to the benefit of tax at concessional rate on it - Counsel for respondent submits that the refund claim of the petitioner is under process and within four weeks, the appropriate orders of refund of the amount could be passed.

Held : It is directed that the competent authority shall finalize the refund claim of the petitioner on or before 31.5.2023 and if the competent authority fails to abide by the aforesaid outer limit of 31.5.2023 in issuing the refund order, the petitioner shall become entitle to interest @ 7.5% from the date of filing of the petition till actual payment - Petition disposed of: High Court [para 4, 6]

- Petition disposed of: GUJARAT HIGH COURT

2023-TIOL-43-SC-CUS

Vijay Kumar Ghai Vs State of West Bengal

Cus - Clarification is being sought that the law laid down by the Court vide judgment dated 22.03.2022 rendered in Criminal Appeal No. 463 of 2022 ought not to be restricted to the facts of the case but made applicable to all cases including those pending against the applicant.

Held : Application is totally misconceived - It goes without saying that the law declared is binding on everybody but an authority/court seized with a particular case is required to test the facts of that case in order to come to the conclusion that the law declared by this Court is applicable to the facts of the case pending before the said authority or Court - Permission for intervention is refused and accordingly, the intervention and the clarification application stands dismissed – Miscellaneous application disposed of: Supreme Court [para 5, 7]

- Application disposed of: SUPREME COURT OF INDIA