State of Andhra Pradesh cannot retain Central sales tax paid by assessee on transaction of inter-state sale with respect to vehicles sold to APSRTC, which was actually payable to State of Jharkhand.
Tata Motors Ltd. v. Central Sales Tax Appellate Authority, 2022-TIOL-81-SC-VAT.
Consulting Engineering service received from abroad prior to 18-04-2006 was not taxable under reverse charge mechanism in hand of recipient in India.
GST Delhi v. Sojitz Corporation – [2022] 142 taxmann.com 391 (SC).
Penalty was not imposable on assessee having bonafide belief on credit admissibility.
SAIL (SC).
Irrespective of number of judges constituting majority in Larger Bench, Majority Decision of a Larger Bench would prevail over decision of lower bench.
Trimurthi Fragrances (P.) Ltd. v. Govt. of NCT of Delhi – [2022] 142 taxmann.com 390 (SC).
When assessee – insurance company had received entire premium prior to date of enhancement of tax rate, was not liable to pay tax at enhanced rate.
Commissioner of Central Excise Pune III v. Bajaj Allianz General Insurance Company Ltd. – [2022] 142 taxmann.com 342 (SC).
Goods in transit cannot be detained for expiry of e-way bill if there is no intent to evade tax.
Hanuman Ganga Hydroprojects (P.) Ltd. v. Jt. Commissioner, State Tax Authority, Siliguri – [2022] 142 taxmann.com 348 (Calcutta).