2023-TIOL-674-HC-ORISSA-GST
Nilamadhaba Enterprises Vs CT & GST
GST - Petitioner challenges the first appellate order passed by Jt. Commissioner of State Tax(Appeal) - It is contended that the petitioner has already deposited 10% of the demanded tax amount before the first appellate authority and as there is no second appellate forum, this Court should entertain this writ petition.
Held: Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted, as an interim measure, subject to the Petitioner depositing entire tax demand within a period of fifteen days from today, the rest of the demand shall remain stayed during the pendency of the writ petition - Petition is disposed of: High Court [para 8, 9]
- Petition disposed of: ORISSA HIGH COURT
2023-TIOL-85-AAR-GST
Innovations Mediresearch Pvt Ltd
GST - Applicant is providing treatment to the patients suffering from Cancer - Supply of medicines and other procedures such as chemotherapy during treatment of in-patients admitted to hospital is a composite supply - Principal supply is healthcare services falling under SAC 999311, which is exempted as per entry at SI. No. 74 of Notification No. 12/2017 Central Tax(R): AAR
- Application disposed of: AAR
2023-TIOL-84-AAR-GST
Rudrabhishek Enterprises Ltd
GST - Services rendered under the contract with State Urban Development Agency, Uttar Pradesh (SUDA) and for PMAY-U are in relation to functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243G of the Constitution of India - Such services would qualify as Pure Service (excluding works contract service or other composite supplies involving supply of any goods) and accordingly exempt from the payment of GST duly covered in Sl. No 3 of Notification No. 12/2017-CTR issued under Central Goods and Services Tax Act, 2017 and corresponding notifications issued under Uttar Pradesh Goods and Services Tax Act, 2017 : AAR
- Application disposed of: AAR |
