GST Judgements

The Hon'ble Madras High Court in M/S. S.D. Arun Associates v. Designated Committee (SVLDRS) & Anr. [W.P.(MD) No. 21092 of 2021 and W.M.P(MD). No. 17687 of 2021 dated December 10, 2021] directed the Revenue Department to issue a discharge certificate

The Hon'ble Supreme Court of India in Union of India & Ors. v. Aap and Company [Civil Appeal No(s). 5978/2021 dated December 10, 2021] reversed the judgment of the Hon'ble Gujarat High Court, ruling that FORM GSTR-3B is not a return under Section 39

The Hon'ble AAR Telangana in the matter of M/S. Vijayneha Polymers Pvt. Ltd. [Advance Ruling No. A.R.Com/13/202 TSAAR Order No.29/2021 dated December 9, 2021] held that, Input Tax Credit ("ITC") can be availed on GST charged by contractor supplying s

The Hon'ble AAR, Maharashtra in the matter of M/S. Rotary Club of Mumbai Elegant [Advance Ruling No. GST-ARA-26/020-21/B-108 dated December 9, 2021] held that, contributions from club members, recovered for spending on weekly meetings, other petty ad

The Hon'ble Chhattisgarh High Court in M/S Radhemani and Sons v. the Additional Commissioner (Appeals) CGST and Central Excise & Ors. [W.P.(T) No. 213 of 2021 dated December 7, 2021] set aside the order rejecting the refund claim of the assessee amou

The Hon'ble Meghalaya High Court in JUD Cements Ltd. & Anr. v. the Commissioner, CGST, Shillong [WP (C) No. 344/2021 dated December 7, 2021] held that adjustment of Input Tax Credit ("ITC") with tax dues to be paid off by the assessee in 24 equal or

The Hon'ble Delhi High Court in Tarun Jain v. Directorate General of GST Intelligence DGGI [Bail Appeal No. 3771 of 2021 & CRL.M.A. No. 16552 of 2021 dated November 26, 2021] granted bail to the director of the Company for alleged involvement in frau

The Hon'ble Madras High Court in M/S. GNC Infra LLP v. Assistant Commissioner [W.P.No.18165 & 18168 of 2021 and WMP. Nos. 19386 & 19389 of 2021, dated September 28, 2021] set aside the orders rejecting refund application, solely on the ground that re

The Kerala Authority of Advance Ruling ("Kerala, AAR") in the matter of M/s Dharmic Living Private Limited [Advance Ruling No. KER/117/2021 Dated May 28, 2021], ruled that the sale of developed plots / land without receiving any advance from their cu

The Hon'ble Allahabad High Court ("Allahabad HC") in the matter of M/S. S.S. Traders v. State of U P and 3 Others [WRIT TAX No. - 651 of 2021 dated November 02, 2021], quashed the cancellation of GST registration order as no opportunity of hearing wa