GST Judgements

The Hon'ble Madras High Court in the case of India Cement Limited v. Commissioner of Customs [C.M.A.(MD) Nos.910 to 914 of 2018 dated January 30, 2024] allowed the appeal filed by the Appellant wherein it was held that the electricity was not sold bu

The Hon'ble Madras High Court in the case of Engineers India Ltd. v. Assistant Commissioner (Central Tax) [W.P. No. 26927 of 2021 dated February 07, 2024] set aside the Impugned Order and held that, the refund claim should not be rejected on the grou

The Telangana AAR, in the case of In Re. Navya Nuchu [TSAAR Order No. 05/2024 dated February 09, 2024], held that the act of renting the property to the Schedule Caste Development Department, Government Welfare Departmental Hostels and Government Soc

The Hon'ble Madras High Court in the case of Global Calcium (P.) Ltd. v. Assistant Commissioner (ST) [Writ Petition No. 170 of 2024 dated February 01, 2024], held that the Assessing Officer must consider the relevant aspects before passing any order.

The Hon'ble Allahabad High Court in the case of Hawkins Cookers Ltd. v. State of UP [Writ Tax No. 739 of 2020 dated February 12, 2024] set aside the penalty errors and held that, typographical or clerical error in e-way bill is not a ground for impos

The West Bengal AAR, in the case of In Re. Dredging and Desiltation Company (P.) (Ltd.)  [Order No. 25/WBAAR/2023-24 dated December 20, 2023] ruled that, no tax is leviable on the supply of service of removal of hump by dredging to the Government as

The Hon'ble Supreme Court in the case of M/s. MPPKVV Co. Ltd. v. GST and Central Excise Commissioner [Special Leave Petition (Civil) No. 14223 of 2019 dated February 15, 2024], allowed the civil appeal and held that the Appellant could have no doubt

The Hon'ble Delhi High Court in the case of GS Exim International LLP Through its designated Partner Bhakti Pada Ghosh v. Commissioner, Central Excise/ (GST) Appeal-I, Through Join Commissioner and Anr. [Writ Petition (Civil) 3300 of 2022 dated Febru

The AAR Karnataka in the case of In Re. M/s. Global Marketing [KAR ADRG 02/2024 dated January 29, 2024] held that, Tree Pruners being an agricultural tool, would fall within the purview of HSN Code 8201 6000, and is therefore, exempt from levy of GST

The Karnataka AAR in the case of In Re. M/s. Spandana Rehabilitation Research and Training Centre Private Limited [KAR ADRG 06/2024 dated January 29, 2024] held that GST is not leviable on supply of medicines and food to in-patients in the course of