GST Judgements

In M/s.Joseph Tea Company ltd. v. State Tax Officer [WP(C)No. 17235 of 2020 decided on June 17, 2021] M/s. Joseph Tea Company ltd. ('the Appellant') is a registered dealer under the Kerala Value Added Tax Act ('the Kerala VAT Act'), had migrated from

In M/s. Nezone Tubes Limited v. The Assistant Commissioner (CT) [W.P. No. 4176 of 2014 and M.P. No. 2 of 2014 decided on July 14, 2021] M/s. Nezone Tubes Limited ('the Petitioner') filed a writ petition on the issue that whether the benefit of Input

In Re: Global Gruh Udyog [Advance Ruling No. GUJ/GAAR/R/21/2021 decided on July 8, 2021] Global Gruh Udyog ("the Applicant") raise issue w.r.t. classification of puri papad and unfried papad ("Impugned goods").

In Re: M/s. Vajra Infracorp India Private Limited [TSAAR Order No.03/2021 decided on July 19, 2021] wherein the assesee is provider of taxable services of construction of residential complexes.

In M/s. Tuli Motors through its Managing director & Anr v. Union of India &Ors. [W.P. (C) 6766/2021 decided on July 20, 2021] M/s. Tuli Motors ('the Petitioner') challenges the show cause notice dated April 19, 2021 ('SCN'), and the summons dated Oct

In Nagri Eye Research Foundation v. Union of India[R/Special Civil Application No. 7822 of 2021 decided on July 9, 2021] Nagri Eye Research Foundation ('the Petitioner') filed an application for advance ruling to determine whether GST Registration wo

In M/s. Aanya Real Estate Pvt. Ltd. v. Deputy CIT [ITA No. 115/Mum/2020 decided on July 20, 2021] M/s. Aanya Real Estate Pvt. Ltd. ('the Appellant') is a real estate company. During assessment, it was noted that the Petitioner had disclosed payment f

In M/s Mangalore Refinery and Petrochemicals Limited v. the State of Karnataka [S.T.R.P. No. 433 of 2017 decided on July 1, 2021] M/s Mangalore Refinery and Petrochemicals Limited ('the Petitioner') is engaged in the activity of manufacture and sale

The Hon'ble Patna High Court in Pankaj Sharma vs. UOI &Ors. [Civil Writ Jurisdiction Case No. 7431 dated June 01, 2021] set aside the order dismissing the appeal of the assessee passed by the Revenue Department, on the ground that the same is cryptic

In Re: Logic Management Training Institutes Pvt. Ltd. [Order No. AAAR/13/21 dated May 05, 2021] the Logic Management Training Institutes Pvt. Ltd. ('the Appellant') appealed against the AAR, Kerala ruling wherein it was held that institutes imparting