GST Judgements

The Hon’ble Supreme Court of India in Union of India & Ors. v. M/s National Engineering Co. [Special Leave Petition (Civil) Diary No(s). 2701/2021, dated February 15, 2021] directed Union of India ("the Petitioner") to file an affidavit within 4 week

The Hon’ble Gujarat High Court in Gujarat State Petronet Ltd. v. Union of India [R/Special Civil Application No. 15607 of 2019, decided on March 5, 2020] quashed and set aside the order passed by the Appellate Authority rejecting the appeal on the gr

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