GST Judgements

In PIL filed against Union of India, the petitioner seeks the Supreme Court ('the SC') to direct Central Government ('CG') to constitute Goods and Services Tax Appellate Tribunal ('Appellate Tribunal').

In KuppanGounder P.G. Natarajan v. Directorate General of GST Intelligence and others  [TS-400-HC(MAD)-2021-GST decided on July 29, 2021], KuppanGounder P.G. Natarajan ('the Petitioner';) filed a writ petition challenging the summons issued by the Di

In M/s. Goodwill Auto's [Advance Ruling No. KAR ADRG 44/2021 decided on July 30, 2021], M/s. Goodwill Auto's ('the Applicant') has sought an advance ruling on applicability of Goods and Services Tax ('GST') on cost of the diesel incurred in the form

In Re: Raja Radesh [Order No. 24/ARA/2021 dated June 18, 2021] the Raja Radesh ('the Applicant') of Krishna Bhawan Foods and Sweets approached Tamil Nadu Authority for Advance Rulings ('AAR') to seek advance ruling of 49 of its ready-to-cook products

In the matter of Premier Sales Promotion Pvt. Ltd. [Advance Ruling No. KAR ADRG 37/ 2021 decided on July 30, 2021] Premier Sales Promotion Pvt. Ltd. ('the Applicant') was engaged in trading of vouchers (Gift vouchers, Cash-back vouchers and Multiple

The Hon'ble High Court of Delhi on finding that the relevant refund applications had not yet been disposed of, directed the original Adjudicating Authority to decide the above matter within a period of six weeks in accordance with the law.

In [Writ Petition no. 7063 of 2021], Telangana HC in it's order dated August 03, 2021 held that, M/S Deem Distributors Private ("the assessee/ the petitioner") cannot be asked to make payment towards tax, interest or penalty while investigation is un

In Indian Institute of Management, Tiruchirappalli ('IIMT/ the Applicant') vide order no. 20/AAR/2021 dated June 18, 2021 the Hon’ble Tamil Nadu Authority for Advance Ruling ('TAAR') held that, Applicant is a government entity liable to TDS provision

In the matter of M/s. KLF Nirmal Industries Pvt. Limited [Order No. 19/ARA/2021 dated June 18, 2021], M/s. KLF Nirmal Industries Pvt. Limited ('the Applicant') has sought the Advance Ruling before the Tamil Nadu Authority for Advance Ruling ('AAR')

It is admitted that no notice in the first instance ought to have been issued to the Petitioner, who is a practising advocate. The Commissioner GST is directed to issue clear instructions to all the officers in the GST Commissionerates in Odisha that