GST Judgements
IGST not payable on residential dwelling rented for the purpose hostel
Bimal Jain 17 February 2022 at 12:18
The Hon'ble Karnataka High Court in Taghar Vasudeva Ambrish v. Appellate Authority for Advance Ruling Karnataka [W.P. No. 14891 of 2020 (T-RES) dated February 07, 2022] quashed the order passed by the AAAR, denying exemption to the assessee on the se
The Hon’ble Delhi High Court in Shakti Shiva Magnets Private Limited v. Assistant Commissioner & Ors [W.P.(C) 1559/2022 dated January 31, 2022] quashed the Show Cause Notice (‘’SCN’’) issued by the Revenue Department suspending GST registration of th
The Hon'ble Punjab and Haryana High Court in M/s. Shiv Enterprises v. State of Punjab and others [CWP-18392-2021 dated February 04, 2022] held that, GST Authorities cannot detain goods in conveyance without passing appropriate orders if goods are acc
GST leviable on the sale of land provided with construction of primary amenities
Bimal Jain 07 February 2022 at 14:32
The AAAR, Gujarat in the matter of Shree Dipesh Anilkumar Naik [Advance Ruling No. GUJ/GAAAR/APPEAL/2021/35, dated December 12, 2021] affirmed the order passed by the AAR holding that GST is leviable on sale of plot of land, where primary amenities s
GST payable on membership/ subscription fee received from members of a club
Bimal Jain 07 February 2022 at 14:31
The AAR, Maharashtra in the matter of M/S the Poona Club Limited[Advance Ruling No.GST-ARA-123/2019-20/B-12 dated January 31, 2022]held that, club of membership association and its members are distinct persons and the membership/ subscription fee, an
Limitation period not applicable to refund claim of service tax paid mistakenly
Bimal Jain 04 February 2022 at 09:37
The CESTAT, Delhi in M/s Ishwar Metal Industries v. Commissioner, Central Excise and CGST, [Service Tax Appeal No. 51834 of 2018-SM dated January 28, 2022] set aside the order rejecting the refund claim of the assessee for the Service tax paid mistak
The AAAR, Gujarat in the matter of M/S. Aristo Bullion Private Limited [Advance Ruling No. GUJ/GAAAR/APPEAL/2021/36 dated December 22, 2021] modified the ruling passed by the AAR, and held that, the assessee is entitled to use the Input Tax Credit ("
GST Authority cannot block the bank accounts or ECL beyond an year if assessee is cooperating
Bimal Jain 30 January 2022 at 09:57
The Hon'ble Delhi High Court in M/S Krishna Fashion vs. Union of India & Ors. [W.P. (C) 602/2022 & CM APPL. 1696/2022 dated January 18, 2022] held that once the assessee is cooperating and has submitted the relevant documents to the Revenue Departmen
Upheld the provisions w.r.t claiming of refund of unutilized ITC
Bimal Jain 28 January 2022 at 15:09
The Hon’ble Rajasthan High Court in M/S Triveny Electrodes & ors. v. Union of India, Through Secretary, Finance Department, Government of India, New Delhi & ors. [D.B. Civil Writ Petition No. 2137/2022 dated January 20, 2022] upheld the provisions w.
The Hon'ble Madras High Court in Quest Global Engineering Services Private Limited vs The Deputy Commissioner of GST and Central Excise[W.P. No. 12105 of 2020 and WMP No. 14844 of 2020 dated December 12, 2021] directed the taxpayer/assessee to provid
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