Home Highlights January 2013 Year 2013 This

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1. Cancellation of GST registration of petitioner - non-conduct of any business from the declared place - The petitioner did not file any document for the change of his...

2. Requirement of separate registration - Execution of contract in different state - The applicant has only one principle place of business, for which registration has been...

3. Refund of tax paid on purchase of inputs - inputs disallowed - The order passed by the Joint Commissioner of Commercial Taxes cannot be said to be erroneous. The...

4. Refund of Service Tax paid on construction activity - commercial construction or not - there is no doubt that building constructed by the Contractor is medical college...

5. Multiple GST registration from the same premises - Option for separate registration may be availed by a registered person provided such registered person has multiple...

6. Revocation of cancellation of registration of applicant - non-filing of returns - Since the registration of certificate of the writ-applicants came to be cancelled...

7. GST - registration - For the purpose of auction of tea, coffee, rubber, etc, the principal and the auctioneer may declare the warehouses, where such goods are stored, as...

8. Business of civil construction of buildings, godowns, roads etc. against works contract - Prima facie, the argument that activities of HAFED or Haryana Seeds Development...

9. Cancellation of registration of the petitioner-Firm - cancellation on the ground that he was not functioning/not existing at the principal place of business - The first...

10. Cancellation of GST registration of petitioner - The SCN was incapable of eliciting any meaningful response as it provided no intelligible reasons for proposing...

11. Cancellation of GST registration of petitioner - assessee was not found to be existing at its principal place of business - it is noted that the petitioner had made an...

12. Commercial or industrial construction service - construction of colleges, Government hospitals or open university - they are non-commercial or non-industrial in...

13. Evasion of tax - mismatch in the e-way bill and the branch transfer invoice - levy of penalty and tax on the petitioner - The High Court observed that, even if there was...

14. Cancellation of GST registration of petitioner - Validity of SCN - Probably what the Authority is trying to convey is that the registration had been merely on paper and...

15. Requirement for registration levy of service tax - renting of commercial building - Location of GPA holder - Place of supply - the GPA holder is the supplier of service...