Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Page of 4800
Press 'Enter' after typing page number.
181 to 200 of 96000 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The ruling pertains to the applicability of GST on electricity charges recovered by IIT Roorkee from its commercial occupants. The key points are: IIT Roorkee sought an advance ruling on whether GST is applicable on the electricity charges it recovers from commercial occupants, representing only reimbursement of actual costs charged by the power corporation. The authority held that the issue raised is identical to the one already decided in the applicant's own case under audit proceedings. As per Section 98(2) of the CGST Act, the authority can reject an application if it concerns an issue already decided for the applicant. Since the applicant approached the authority again on an identical issue already decided, the application was rejected without examining the merits, as it is not maintainable u/s 98(2) of the CGST Act and UK GST Act.
The ruling pertains to the applicability of GST on electricity charges recovered by IIT Roorkee from its commercial occupants. The key points are: IIT Roorkee sought an advance ruling on whether GST is applicable on the electricity charges it recovers from commercial occupants, representing only reimbursement of actual costs charged by the power corporation. The authority held that the issue raised is identical to the one already decided in the applicant's own case under audit proceedings. As per Section 98(2) of the CGST Act, the authority can reject an application if it concerns an issue already decided for the applicant. Since the applicant approached the authority again on an identical issue already decided, the application was rejected without examining the merits, as it is not maintainable u/s 98(2) of the CGST Act and UK GST Act.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
