GST Judgements

The AAAR, Tamil Nadu in the matter of M/S. ICU Medical India LLP [Order-in-Appeal No. AAAR/10/2021(AR), dated March 10, 2021] modified the ruling of AAR, Tamilnadu, to the extent that Goods and Services Tax ('GST') is leviable on the reimbursement by

The Hon'ble Madras High Court in Ramakrishnan Mahalingam vs. State Tax Officer & Anr. [W.P. No. 15081 of 2020 and WMP. Nos. 18799, 18801 & 18797 of 2020, dated April 30, 2021] directed the Revenue Authority to pass an order reviving the GST registrat

The Hon'ble Orissa High Court in Devi Prasad Tripathy v. the Principal Commissioner CGST and Central Excise [W.P.(C) No. 27727 of 2020, dated April 22, 2021] quashed the notice demanding to pay service tax/GST issued to the advocates. Held that, prac

The AAAR, Tamil Nadu, in the matter of M/S Tamil Nadu Generation and Distribution Corporation Limited, [Order-in-Appeal No. TN/AAAR/12/2021 of dated March 30, 2021] has upheld the ruling of the AAR and held that GST is applicable on supply of operati

The Hon'ble Madras High Court in Tvl. Mehar Tex v. the Commissioner of CGST & Ors. [W.P.(MD) Nos. 22996, 22999 & 23001 of 2019 and W.M.P.(MD) Nos. 19733, 19736 & 19739 of 2019 dated March,18 2021] set aside the order rejecting refund claim of CGST an

The AAR, Karnataka in the matter of M/s. Bow-ring Institute [Order No. KAR ADRG 27/2021, dated April 22, 2021] held that, the members-club is not liable to pay Goods and Services Tax ("GST") on subscription fees and infrastructure development fund co

The AAR, Gujarat in the matter of M/s. Aristo Bullion Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/15/2021, dated January 27, 2021] has held that Bullion trader cannot use the Input Tax Credit ("ITC") balance available in the electronic credit ledger leg

The Hon'ble Kerala High Court in case of Abdul Shaji v. The Commissioner of Central Tax and Central Excise, The Superintendent of Central Tax and Central Excise (Order dated April 22, 2021 against Bail Application No. 220 of 2021) allowed anticipator

The Hon’ble Madras High Court in M/S. Chaizup Beverages LLP v. the Assistant Commissioner & Ors. [W.P. Nos. 10969, 10972 and 10978 of 2020 and WMP. Nos. 13335, 13339 and 13343 of 2020, dated March 26, 2021] set aside orders of Appellate Authority rej

The Hon’ble Allahabad High Court in G. K. Trading Company v. Union of India & Ors. [Writ Tax No. 666 of 2020, dated December 2, 2020] dismissed the petition filed for prohibiting another proper officer to initiate any inquiry/proceeding on the same s