Bombay High Court Allows BOCW Cess Refund On Supply Portion Of Contract

The Bombay High Court has allowed the Building and Other Construction Workers Welfare (BOCW) Cess refund on the supply portion of the contract.The bench of Justice G.S. Patel and Justice Neela Gokhale has observed that a contractor who enters into a pure Supply Contract is statutorily exempt from levy under the BOCW Act.The Respondent, the Maharashtra State Electricity Transmission...

Karnataka High Court Issues Directions To Determine Tax Difference Calculation For Pre-GST Works Contract

The Karnataka High Court has issued directions determining the tax difference calculation for pre-GST works contracts.The bench of Justice S. Sunil Dutt Yadav observed that the "tax difference" should be calculated on balance works executed or to be executed after July 1, 2017, separately.The petitioners sought the declaration that the provisions of the GST Act are inapplicable in respect...

Delhi High Court Directs AO To Provide Information To Vodafone Mauritius To Drive Out The Validity Of TRC

The Delhi High Court has directed the AO to provide information to Vodafone Mauritius to determine the validity of the Tax Residency Certificate (TRC).The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia has observed that nothing in the form of information or material has been put to the petitioner, which would conclude that the TRC issued to the petitioner was not a viable...

Director Proves Lack Of Control On Financial Affairs: Bombay High Court Quashes Income Tax Recovery

The Bombay High Court has quashed the income tax recovery against the Director of a company on the grounds that the Director has sufficiently discharged the burden cast upon him in terms of Section 179(1) of the Income Tax Act.The bench of Justice K.R. Shriram and Justice M.M. Sathaye has observed that the Director has brought on record material to show a lack of financial control, a lack...

CBIC Extends Due Date For Filing GSTR-1, GSTR-3B, GSTR-7 In Manipur

The Central Board of Indirect Taxes and Customs (CBIC) has extended the due date of filing of GSTR-1, GSTR-3B, and GSTR-7 for the months of April and May 2023 for taxpayers whose principal place of business is in the State of Manipur till June 30, 2023.The notification will be effective from May 31, 2023.Form GSTR-1 is a monthly/quarterly Statement of Outward Supplies to be furnished by...

Tax Not Payable On Motor Vehicles Exclusively Used for Contract Inside Central Deposit Yard: Andhra Pradesh High Court

The Andhra Pradesh High Court has held that the motor vehicles exclusively used for the petitioner's contract inside the Central Deposit Yard of Rashtriya Ispat Nigam Limited (RINL) are not liable for taxation and are entitled to exemption.The bench of Justice V. Sujatha has observed that the subject motor vehicles were deployed to the Central Deposit Yard Premises, and with effect from April...

Failure Of Kia Motors To Furnish Information For The Entry Of Demo Car Into Madhya Pradesh: Madhya Pradesh High Court Upholds GST Levy

The Madhya Pradesh High Court has held that in the absence of information given, the entry of a demo car into the state of Madhya Pradesh renders it exigible to GST.The bench of Justice Sheel Nagu and Justice Hirdesh has observed that Rule 138(1)(ii) makes it clear that the movement of goods exceeding the value of Rs. 50,000, even for reasons other than supply, makes it incumbent upon...

‘Duty Credit Scrips’ To Be Excluded From The Value Of Exempt Supply To Compute ITC Reversal: AAR

The Telangana Authority of Advance Ruling (AAR) has ruled that "duty credit scrips" shall be excluded from the value of exempt supply.The bench of S.V. Kasi Visweswara Rao and Sahil Inamdar has observed that the relevancy of the turnover pertaining to the sale of "duty credit scrips" does not arise in the computation of the refund of an input tax credit, availed in respect of inputs...

18% GST Payable On Target-Based Incentive Received By Intel Reseller: AAAR

The Maharashtra Appellate Authority of Advance Ruling (AAAR), while upholding the Order of the AAR, ruled that 18% GST is payable on target-based incentives received by Intel resellers.The bench of D.K. Srinivas and Rajeev Kumar Mital has observed that The incentive received by the reseller from a US company is not a "trade discount."The appellant is a reseller of Intel Products. The Appellant...

GST Act Has An Inbuilt Mechanism And Impliedly Excludes The Application Of The Limitation Act: Kerala High Court

The Kerala High Court has held that Section 107 of the CGST Act is an inbuilt mechanism and has impliedly excluded the application of the Limitation Act.The bench of Justice C.S. Dias has observed that the Limitation Act will apply only if it is extended to the special statute. It is also rudimentary that the provisions of a fiscal statute have to be strictly construed and...

Life Tax On Vehicle Should Be On The Cost, Excluding GST And Cess: Andhra Pradesh High Court Directs Refund

The Andhra Pradesh High Court has held that life tax is to be collected from the vehicle owner upon sale based on the net invoice price of the vehicle and not the ex-showroom price of the vehicle.The bench of Justice V. Sujatha has observed that the life tax can be levied only on the cost of the vehicle under the 6th schedule of the A.P. Motor Vehicles Taxation Act, 1963.The assessee...

Excise Commissioner Is Duty Bound To Cancel Liquor Licence On The Application Of Legal Heirs Of The Deceased: Bombay High Court

The Bombay High Court, Goa Bench has held that when the legal heirs of the deceased license holder applied for cancellation, the excise commissioner was duty-bound to cancel it.The bench of Justice Bharat P. Deshpande has observed that the transfer of liquor licenses is at the discretion of the concerned authority.The petitioner challenged the order passed by the Commissioner of Excise,...