GST Judgements

The Hon’ble Andhra Pradesh High Court in M/s. Varshan Enterprises v. Office of the GST Council [Writ Petition No.10637 of 2021, dated December 12, 2022]held that the Revenue Department cannot retain any amount that has been paid as tax as a result of

The AAR, West Bengal in the matter of M/s Purple Distributors Pvt. Ltd.  [Advance Ruling No. WBAAR 18 of 2022 dated December 22, 2022] has ruled that welding process on the railway tracks along with supply of labour services shall be treated as 'Comp

The AAR, Chhattisgarh in the matter of M/s. Abhay Singh Gill [Advance Ruling No. STC/AAR/07/2021 dated November 25, 2021] has ruled that a bus operator is entitled to avail Input Tax Credit ("ITC") on the rent bill issued by the service provider, who

The Hon'ble Delhi High Court in Aditya Narayan Ojha (Amit Associates) v. Principal Commissioner, CGST &Anr. [W.P.(C) No. 8508 of 2022, dated August 2, 2022] has directed the Department to restore GST registration of the assessee within one week upon

The AAR, West Bengal in the matter of Triveni Engicons Private Limited [Order No. 14/WBAAR/2022-23 dated December 22, 2022] has ruled that the construction work carried out by the assessee of new private sidings pertains to the railways and GST @12%

The AAR, West Bengal in the matter of M/s.Eden Real Estates Private Limited [Order No. 19/WBAAR/2022-23 dated December 22, 2022] has ruled that providing the right to use of car parking space along with the sale of apartments doesn't constitute compo

The Hon'ble Bombay High Court in Neha Agarwal v. Superintendent, Anti-Evasion, CGST [Anticipatory Bail Application No. 2644 of 2022 dated December 7, 2022] has directed the investigating officer to issue advance notice of 72 hours to the assessee to

The AAR, Gujarat in the matter of M/s Vikas Centre for Development [Advance Ruling No. GUJ/GAAR/R/2022/50 dated December 30, 2022] has ruled that activity of plantation is to be considered as charitable activity carried on by a Charitable Trust and i

The AAR, Gujarat in the matter of M/s. Doms Industries Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/ 2022/52 dated December 30, 2022] has held that the supply of pencil-sharpeners along with pencils will be covered under the category of 'Mixed Supply' an

The Hon’ble Jharkhand High Court in M/s Shivam Hi Tech Steels Pvt. Ltd v. State of Jharkhand [W.P.(T) No. 1823 of 2021 dated December 21, 2022] directed the assessee to seek alternative statutory remedy of appeal against the order of demand and deten