GST Judgements

The AAR, Gujarat, in M/s. EimcoElecon India Ltd. [Advance Ruling No. Guj/Gaar/R/2023/28 dated August 24,2023] ruled that, assessee will not get Input Tax Credit ("ITC") of GST on canteen facility provided to contract worker because contract worker ar

The CESTAT, Chandigarh in Tower Vision India Private Limited v. Commissioner of Service Tax-Delhi [Service Tax Appeal No. 55227 of 2013 dated September 06, 2023] set aside the demand order passed by the Adjudicating Authority and held that, Cenvat cr

The Hon'ble Punjab and Haryana High Court in M/s Parsvnath Traders v. Principal Commissioner, CGST and Another [CWP No.10923 of 2021 dated July 27, 2023] held that the deposited amount which was collected from assessee during the search proceedings i

The Hon'ble Kerala High Court in Diya Agencies v. The State Tax Officer [WP(C) No. 29769 of 2023 dated September 12, 2023] held that, if the taxpayer is able to prove that tax amount is paid to the seller and the Input Tax Credit claim is bonafide so

The Hon'ble Patna High Court in Gobinda Construction v. Union of India [Civil Writ Jurisdiction Case No. 9108 of 2021 dated September 08, 2023] held that, Section 16(4) of the Central Goods and Services Tax Act, 2017 ("the CGST Act") is constitutiona

The Hon'ble Delhi High Court in Aman Gupta v. State [Bail Application No. 3408 of 2022 dated September 06, 2023] refused the anticipatory bail of a Chartered Accountant who is an alleged offender and being charged with issuing fake invoices and e-way

The Hon'ble Bombay High Court in Saket Agarwal v. Union of India [Writ Petition (L) No. 22585 Of 2023 dated August 31, 2023] held that, the State Tax Officer does not have any jurisdiction to issue notice/communication under Section 83 of the Maharas

The AAR, West Bengal, in Indranil Chatterjee [Advance Ruling No. 19/WBAAR/2023-24 dated August 10, 2023] held that, Jac Olivol Body Oil which serves the primary function of care of skin and not cure of skin will be classified under HSN 3304 and attra

The Hon'ble Madras High Court in Tvl. Raja Stores v. The Assistant Commissioner (ST), West Veli Street Circle [W.P.(MD). No. 15291 of 2023 dated August 11, 2023] held that, that Section 65 ("Audit by tax authorities") of the Central Goods and Service

The Hon'ble Kerala High Court in Koduvayur Constructions v. Assistant Commissioner-Works Contract [WP(C) No. 21212 of 2023 dated August 07, 2023] held that, it is assessee’s responsibility to check the GST portal for any notice or order that had been