GST Judgements

The Hon'ble Delhi High Court in Proex Fashion Private Limited v. Government of India &Ors. [W.P.(C) 11245/2020 & CM APPL. 35053/2020, decided on January 6, 2021] quashed the order passed for attaching the bank account of the assessee pursuant to proc

The Hon’ble AAR Gujarat in M/s Gujarat Industrial Security Force Society [Advance Ruling No. GUJ/GAAR/R/100/2020 decided on October 14, 2020] held that the security services would be taxable to GST @18% on the entire amount received including the wag

The Hon'ble Delhi High Court in Del Ice Cream Manufacturers Welfare's Association v. Union of India and Anr. [Writ Petition No. 5252/2019 and others dated February 9, 2021] directed the GST Council to reconsider the exclusion of small scale manufactu

The Hon'ble Madras High Court in The Daily Thanthi v. Commissioner of Customs (Appeals) [W.P.No.1879 of 2007 and M.P.Nos.1 of 2007 & 01 of 2008, decided on January 25, 2021] set aside the order passed by the Commissioner of Customs demanding document

The Hon'ble High Court of Gujarat in Syed Jafar Abbas v. Commercial Tax Officer [R/Special Civil Application No. 14423 of 2020 decided on January 27, 2021] has quashed the order of cancellation of GST registration as it was passed without issuing sho

The Hon’ble AAR Madhya Pradesh in M/s. Khatwani Sales and Services LLP [Order No. 13/2020 dated July 23, 2020] held that since the demo vehicles do not comply to any of the conditions prescribed in Clause (A), (B) and (C) of Section 17(5)(a) of the C

The Hon’ble AAR Haryana in M/s. JSL India Private Limited [Advance Ruling No. HAR/HAAR/R/2018-19/51 decided on April 24, 2019] held that supply of un-assembled rail coach from one unit to another unit where these goods would be assembled together (in

The Hon'ble AAR, Haryana in the matter of M/S. VDM Hospitality Pvt. Ltd. [Advance Ruling No. HAR/HAAR/R/2019-20/02, decided on June 21, 2020] held that, temporary structure (i.e., hall or pandal or shamiana or any other place) built up with iron/stee

The Hon'ble AAR Haryana in M/s. Informage Reality Private Limited [Advance Ruling No. HAR/HAAR/R/2018-19/15 dated October 5, 2018] has held that booking/ selling of plots to be done by the Applicant and the Landowners during the development of the to

The Hon'ble AAR Haryana in M/s. Musashi Auto Parts Pvt. Ltd. [Advance Ruling No. HAR/HAAR/R/2019-20/18 dated February 4, 2020] has held that Input Tax Credit ('ITC') is not available with respect to canteen services provided by the employer to their