GST Judgements
Mere E-Way Bill Expiry Does Not Establishes Intention to Evade Taxes
Bimal Jain 12 December 2022 at 10:03
The Hon'ble Gujarat High Court ("the High Court") in the case of M/s. Shree Govind Alloys Pvt. Ltd. v. State of Gujarat (R/Special Civil Application No. 23835 of 2022)dated December 01, 2022, held that mere expiry of the e-way bill during transit of
GST is not applicable on amount towards unparalled insurance scheme
FCS Deepak Pratap Singh 12 December 2022 at 09:45
The Maharashtra Appellate Authority of Advance Ruling (AAAR)- has ruled that the GST is not applicable on charges collected under an unparalleled health scheme.
Oxygen not a 'Raw-Material' for Manufacture of Steel, not Eligible for Concessional Sales Tax Rate
Bimal Jain 09 December 2022 at 10:13
The Hon'ble Supreme Court of India ("the Supreme Court") in the case of State of Jharkhand and Others v. Linde India Limited and Another (Civil Appeal Nos. 8061-8064 of 2022) dated December 02, 2022, held that to qualify as raw material the product m
GST registration restored which was cancelled without due service of Show Cause Notice
Bimal Jain 09 December 2022 at 10:13
The Hon’ble Kerala High Court ("the High Court") in the case of Western offshore & marine projects Pvt. Ltd. v. State Tax Officer [WP (C) No. 29765 of 2022 dated November 11, 2022] set aside the order cancelling Goods and Service Tax ("GST") Registra
Bombay HC orders restoration of GST registration cancelled u/s 29(1) of the CGST Act
Bimal Jain 29 November 2022 at 16:41
The Hon'ble Bombay High Court ("the High Court") in the case of M/s. Euro Pratik Sales Corporation [W.P No.3380 OF 2022dated November 17,2022] allowed Petitioner to submit a physical application for restoration of Goods and Services Tax ("GST") regis
The Hon'ble High Court, Jharkhand ("the High Court") in the case of M/s. Usha Martin Ltd. v. Additional Commissioner & Ors. (W.P.(T) No. 3055 of 2022) dated November 10, 2022, quashed the proceedings initiated by Joint Commissioner ("the Respondent")
Medical Insurance premium for employees, pensioners and their family members are taxable under GST
Bimal Jain 26 November 2022 at 09:19
The Telangana State Appellate Authority for Advance Ruling ("TAAAR") in the case of M/s. Hyderabad Metropolitan Water Supply and Sewerage Board (Order in Appeal No. AAAR/12/2022) upheld the ruling passed by Advance Ruling Authority ("the AAR") of not
Writ petition during Notice stage would frustrate tax administration
Bimal Jain 25 November 2022 at 17:14
The Hon'ble Orissa High Court, ("the High Court") in Sri MunaPani v. State of Odisha (W.P.(C) No. 20996 of 2022) held that entertaining Writ Petition at the stage of notice would interrupt adjudication process and frustrate tax administration. Assess
The Hon'ble Madras High Court in the case of Abi Egg Traders v. Assistant Commissioner, Salem II Division, O/o The Assistant Commissioner of Goods and Services Tax Central Excise [W.P.No.3773 of 2020] ruled in favor of the assessee by directing the d
Differential Tax Amount Post-GST Not Reimbursed to Contractors
Bimal Jain 24 November 2022 at 09:40
The Hon'ble Orissa High Court, in the case of M/s. Bhanjadeo Constructions v. State of Odisha & Others, [W.P.(C) No.38497 of 2021] granted major relief to contractors by staying the coercive steps against the contractors and ordered the State GST dep
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