GST Judgements

Authority for Advanced Ruling Karnataka held that the incomes received from salary/remuneration as a Non-executive Director of a private limited company, renting of commercial property and renting of residential property and the values of amounts ext

The AAR, Tamil Nadu in the matter of VBC Associates [Advance Ruling No. 10/2022/ARA dated August 31, 2022], has ruled that the assessee is not eligible to claim Input Tax Credit ("ITC"), as per Section 17(2) of the Central Goods and Services Tax Act,

The Hon'ble Madras High Court in the matter of PitchaiahVenkateshprumal v. Superintendent of CGST & Central Excise [W.P(MD). No. 25743 of 2022 & W.M.P(MD) Nos. 19848 & 19850 of 2022 dated November 14, 2022]has held that cancellation of Goods and Serv

The Hon'ble Chhattisgarh High Court in the matter of M/s CG Associates v. State of Chhattisgarh & Ors. [Writ Petition (T) No. 288 of 2022 dated January 5, 2023] has directed the Water Resources Department to take into consideration the Representation

The Hon'ble Patna High Court in the matter of Manoj Kumar Sah v. The State of Bihar through Commissioner of State GST &Anr. [Civil Writ Jurisdiction Case No.18307 of 2022 dated January 10, 2023] set aside the order of cancellation of the Goods and Se

The Hon'ble Madras High Court in the matter of Raj Kishore Engineering Construction (P.) Ltd. v. Joint Commissioner (Appeals) II [W.P. No. 32740 of 2022 with W.M.P. No. 32128 of 2022 dated December 6, 2022] held that revocation ofthe Goods and Servic

The AAR, Gujarat in the matter of M/s. Troikaa Pharmaceuticals Limited [Advance Ruling No. GUJ/GAAR/R/ 2022/38 dated August 10, 2022] has ruled that no Goods and Services Tax ("GST") is payable on the employees portion collected by the employer for p

The Hon'ble Karnataka High Court in M/s. Wipro Limited India v. the Assistant Commissioner of Central Taxes and Ors. [Writ Petition No. 16175 of 2022 (T-Res) dated January 6, 2023] has allowed the assessee to rectify the errors committed at the time

The Hon'ble Allahabad High Court in Skyline Automation Industries v. State of Uttar Pradesh [Writ Tax No. - 1512 of 2022 dated January 2, 2023] quashed the demand order passed in Form DRC-07, by the Revenue Department, on the grounds that a notice in

The Hon'ble Chhattisgarh High Court in the matter of M/s Mahendra Sponge and Power Limited v. Assistant Commissioner State Tax (W.A. No. 267 of 2022 dated January 1, 2023)quashed and set aside the order passed by the Single Judge directing the assess