GST Judgements

The Delhi, CESTAT in M/s Seher v. Commissioner of Service Tax Delhi [Service Tax Appeal No. 52708 of 2016dated June 13, 2022] held that, service tax is not payable on reimbursement of expensesas the nature of service should make no difference to the

The Apex Court rightly upheld upheld the judgement pronounced by the Hon'ble Gujarat High Court and held that no IGST is payable on ocean freight under Reverse Charge Mechanism (RCM) on contracts of Cost, insurance, and freight (CIF) imports of goods

The Hon'ble Kerala High Court in M/s G & C Infra Innovations v. Union of India and Ors. [WP(C) No. 14096 of 2019 dated March 7, 2022] has directed the Revenue Department to facilitate revising of Form GST TRAN-1 to the assessee and make necessary arr

The Hon'ble Gujarat High Court in Munjaal Manishbhai Bhatt v. Union of India [R/Special Civil Application No. 1350 of 2021 dated May 06,2022] has quashed and set aside the order passed by the AAAR, providing for mandatory deeming fiction for deductio

The AAR, Karnataka in the matter of M/s Keysight Technologies India Pvt. Ltd., [Advance Ruling No. KAR/ADRG/11 of 2022 dated April 21, 2022] held that, supply of license of pre-developed or pre-designed software by assessee amounts to supply of goods

The Hon'ble High Court of Jharkhand at Ranchi in M/s. Godavari Commodities Ltd. vs. The State of Jharkhand [W.P.(T) No. 3908 of 2020 dated April 18, 2022], held that the Adjudication Order is non est in the eye of law, as the same has been passed wit

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

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