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Showing 121 to 123 of 123 Records

• 2022 (6) TMI 93 - GUJARAT HIGH COURT
  

  Provisional attachment - blocking of Input Tax Credit (ITC) - Revenue sought extension of time period for investigation which this Court has allowed of eight weeks - HELD THAT:- It is noticed that this was in the back drop that the hearing in relation to the provisional attachment had already been completed on 27/08/2021 in wake of pending investigation, the order was not being passed and this Court had needed to issue the directions - As not disputed, the personal presence of opponent was not procured because of his moving to the Apex Court for anticipatory bail and his having been protected for a particular period. Thereafter till his date of arrest, though it was feasible for the officers to get his presence secured, as the State has today not pressed the prayer made in para-11.1, this Court is not desirous to go into this aspect any further.

  Now, no longer that grievance continuous in wake of order of the Coordinate Bench dated 04/05/2022. Moreover, as fairly admitted, this is a pre SCN stage in post search period and hence, unlimited period also would not be warranted.

  The State has volunteered that this inquiry/investigation should be over in three months’ period but to be on safer side, we would grant four months’ period to the State to complete the present exercise, so that it may not have to once again approach for extension.

  Application disposed off.

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• 2022 (6) TMI 92 - PUNJAB AND HARYANA HIGH COURT
  

  Grant of anticipatory bail - utilization of input tax credit for himself with dishonest intention to evade payment of taxes - fake and forged documents - HELD THAT:- Hon'ble Supreme Court in NEEHARIKA INFRASTRUCTURE PVT. LTD. VERSUS STATE OF MAHARASHTRA AND ORS. [2021 (4) TMI 1244 - SUPREME COURT] has categorically held that the courts should not thwart an investigation into the commission of a cognizable offence. The Court cannot and should not embark upon an enquiry as to the reliability or genuineness or otherwise of the allegations made in the FIR/complaint and save in exceptional cases where non interference would result in miscarriage of justice, the Court and the judicial process should not interfere at the stage of the investigations of the offences. It has also been held that it would be premature to pronounce the conclusion based on hazy facts that the complaint/FIR does not deserve to be investigated. Effectively the Hon'ble Supreme Court has reiterated and further expounded the principles enunciated in the judgment of State of STATE OF HARYANA VERSUS BHAJAN LAL [1990 (11) TMI 386 - SUPREME COURT].

  In NEEHARIKA INFRASTRUCTURE PVT. LTD. VERSUS STATE OF MAHARASHTRA AND ORS. [2021 (4) TMI 1244 - SUPREME COURT] it is clear that the interference of the High Court at the stage of investigation has to be in exceptional circumstances and the High Court is not to embark upon an enquiry as to the genuineness or otherwise of the allegations levelled in the FIR. In the present case the petitioner has raised a number of grounds, all of which are a matter of his defence or at best would be placed before the investigating agency when he joins investigation. This Court cannot examine the veracity or the genuineness of the documents attached to this petition and come to the conclusion that no case is made out against the petitioner.

  There is no merit in the present quashing petition, which is hereby dismissed.

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• 2022 (6) TMI 34 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
  

  Exemption from CGST/SGST - Healthcare services provided to business entity - composite supply or not - supply of medicines, surgical items, implants, consumables and other allied services & items provided by the hospital through their hospital in-house pharmacy, as well as food, room rent, other services to the in-patients - supply of Occupational Health Check-up (OHC) service by the hospital i.e. nursing staff, Doctors, Paramedical staff on hospital’s payroll, working in different corporate for providing health check-up service, ambulance facility, and allied medical services to their employees and also the camps conducted for health check-up outside the hospitals - HELD THAT:- It is clear that objective of medical examination is diagnosis. The definition of diagnosis, as per Cambridge dictionary means a judgement about what particular illness or problem is, made after examining and as per freedictionary.com is the act of process of identifying or determining the nature and cause of a disease or injury through evaluation of patient’s history, examination and review of laboratory data, are broad enough to include occupational health check –ups within the meaning of word diagnosis. Further, occupational health check-ups provide preventive care which falls in the scope of the word ‘care’ - As per Entry at Sr. No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 12/2017-State Tax (Rate) dated 30.06.2017 Health Care Services must be supplied by clinical establishment, an authorized medical practitioner or para-medics and these services are not limited to specified or particular conditions, diseases or anatomical reasons as well as these services can be provided in general practitioner’s practices and also delivered by outpatient clinics, at home, in firms, schools etc or by phone, internet or other means.

  In view of definition of Health Care Services, it is clear that there is no disparity when provided by a clinical establishment to a patient inside the clinical establishment or outside the said establishment.

  The supply of Occupation Health Checkup Service by the hospital i.e. nursing staff, Doctors, Paramedical staff on hospital’s payroll working in different corporate for providing health check-up services, ambulance facility and allied medical services to their employees and also the camps conducted for health check-up outside the hospitals to be treated as Health Care Service and exempted under GST in terms of Entry at Sr.No.74 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 12/2017-State Tax (Rate) dated 30.06.2017, as amended.

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