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Quarterly Digest Of Tax Cases: January-March, 2023

Indirect TaxesSupreme CourtSabka Vishwas Scheme : Supreme Court Grants Relief To Company Which Missed Deadline Due To IBC MoratoriumCase Title: Shekhar Resorts Limited vs Union of IndiaCitation : 2023.

West bengalJammu and kashmirSingareni collieriesAndhra pradeshIndia generalState of jharkhandMadhya pradeshTamil naduUttar pradeshState of madhya pradeshState of tripuraLiberia generalState of haryanaNew delhiState of odishaState of karnataka

Abhivahan Shulk (Transit Fee) to transit Coal from Forest Area attracts 18% GST under RCM basis: AAR

The Chhattisgarh Authority for Advance Ruling (AAR) ruled that 18% Goods and Services Tax attracted towards the Abhivahan Shulk (Transit Fee)

Abhivahan shulkRasheela basheerRajesh kumar singhMinistry of coalForest departmentChhattisgarh state power generation company limitedServices taxChhattisgarh authority for advance rulingChhattisgarh state generation co ltdTransit feeForest areaChhattisgarh authorityAdvance rulingReverse charge mechanismCentral taxTaxscan premium

No GST on Washed/rejected Coal from Washery on which Compensation Cess is paid and ITC not availed: AAR

The Chhattisgarh Authority for Advance Ruling (AAR) ruled that no GST can be levied on washed/rejected Coal from washery on which Compensation

State of chhattisgarhKalyanib nairRajesh kumar singhRajasthan rajya vidyut utpadan nigamMining servicesChhattisgarh authority for advance rulingA two member bench of the authorityCompensation cessChhattisgarh authorityAdvance rulingInput tax creditParsa kente colleriesCoal miningRajasthan rajya vidyut utpadan nigam limitedCentral governmentElectronic cash ledger

Sale of Biomass Power Plant of a Corporate Debtor as a going concern is Supply of Goods and liable to GST: AAR

The Chhattisgarh Authority of Advance Ruling ruled that the sale of Biomass Power Plant as a going

Sonalik mishraRajesh kumar singhNational company law tribunal under insolvencyVandana vidyutServices taxChhattisgarh authority of advance rulingBiomass power plantCorporate debtorChhattisgarh authorityAdvance rulingShikhar commoditiesNational company law tribunalBankruptcy codeServices tax actVandana vidyut limitedCentral tax

Rice Used For Industrial Purposes and Not Used For Human Consumption To Attract 5% GST Soon

The Chhattisgarh Authority for Advanced Rulings (AAR) said the rejected paddy seeds that are not fit for human consumption will merit classification under Chapter heading 100610, which attracts 5 per cent GST.

New delhiChhattisgarh authority for advanced rulingsRice used for industrial purposesChhattisgarh authorityAdvanced rulingsShraddha tradersRejected riceGst on rejected paddyGst on riceGst council meet 2022

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