New Jai Hind Transport Service Vs Union of India
Date: September 26, 2024
Subject Matter
GTA: Value of the free diesel cannot be added to the value of the taxable supply
Summary
In this case, the petitioner, a sole proprietor registered under the Uttarakhand Goods and Service Tax Act, challenges an order from the Appellate Authority for Advance Ruling (AAAR) that ruled against him. The petitioner had entered an agreement wit…
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT The petitioner M/s New Jai Hind Transport Service is a proprietorship firm and providing services of Goods Transport Agency ( in short GTA) to its customers / service recipients. 2) The petitioner is challenging the order passed by learned Appellate Authority for Advance Ruling for the State of Uttarakhand Goods and Service Tax dated 30.01.…