GST Judgements

The Telangana State Authority of Advance Ruling ("the TSAAR") in M/s Shree Constructions[TSAAR Order No.56/2022 dated December 8, 2022] held that rate of the Goods and Services Tax ("GST") payable on works contract services for constructing warehouse

The Karnataka Authority of Advance Ruling ("the KAAR") in Re: M/s Testmesures Spherea Solutions Private Limited [KAR ADRG 46/2022 dated December 2, 2022] denied to grant Goods and Service Tax ("GST") concession as the service of supply of test bunch

The West Bengal Authority of Advance Ruling ("the WBAAR") in Re: M/s Shree Powertech [WBAAR 17 of 2022 dated October 21, 2022] ruled that the subcontractors are not eligible for the Goods and Service Tax ("GST") concession rate on shifting electrical

The Hon'ble Calcutta High Court ("the High Court") in the case of Maxxcab Wires & Cables Pvt Ltd & Anr vs State Tax Officer [W.P.A. 24558 of 2022 dated November 24, 2022] held that the Non-speaking Order under Goods and Services Tax ("GST") is not va

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

The Maharashtra Appellate Authority of Advance Ruling (AAAR)- has ruled that the GST is not applicable on charges collected under an unparalleled health scheme.

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

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

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")