GST Judgements

The Hon'ble AAR Haryana in M/s. KSC Buildcon Private Limited [Advance Ruling No. HAR/HAAR/R/2019-20/26 decided on August 28, 2020] observed that major part of the contract involves earthwork (more than 75%) provided to a Government Entity. Hence, the

The Hon'ble AAR Rajasthan in M/s. Jeet & Jeet Glass and Chemicals Private Limited[Advance Ruling No.RAJ/AAR/2020-21/08 decided on August 24, 2020] held that the activity of job work consisting of bullet proof body building on the motor vehicles provi

The Hon'ble Allahabad High Court in M/s. Anandeshwar Traders v. State of UP [Writ Tax No. 503 of 2020 decided on January 18, 2021] held that the order demanding tax and penalty passed by Revenue under Section 129(3) of the Central Goods and Services

The Hon'ble Gujarat High Court, in M/s Surat Mercantile Association v. Union of India [R/Special Civil Application No. 13289 of 2020 with Civil Application No. 1 of 2020 in R/Special Civil Application No. 13289 of 2020, decided on December 18, 2020]

The Hon'ble Delhi High Court in RCI Industries and Technologies Ltd. v. Commissioner DGST Delhi &Ors. [W.P.(C) 121/2021 decided on January 7, 2021] dismissed the writ application filed to impugn the search action at the business premises on the groun

The Hon'ble Bombay High Court in Sunil Kumar Jha and Akshay Chhabra v. Union of India &Ors. [Writ Petition (ST) No. 5484 of 2021 & Writ Petition (ST) No. 5486 of 2021, decided on March 11, 2021] granted bail to the accused arrested under Section 69 o

The Hon'ble AAR, Uttar Pradesh in the matter of M/S. Dwarikesh Sugar Industries Limited [Order No. 52, dated January 22, 2020] held that expenses incurred towards Corporate Social Responsibility ('CSR') by the Company in order to comply with requirem

The Hon'ble AAAR, Uttar Pradesh in the matter of SPFL Securities Ltd. [Order No. 06/AAAR/18/4/2019, dated April 18, 2019] held that Goods and Services Tax ('GST') is not liable to be paid on delayed payment charges recovered from the client towards t

Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of COST ACT/TNGST Act 2017 within 30 days from the date on which the ruling so

Any appeal against the Advance Ruling order shall be filedbefore the Tamil Nadu State Appellate Authority for Advance Ruling,Chennai under Sub-section ( 1) of Section 100 of COST ACT /TNGST Act201 7 within 30 days from the date on which the ruling so