GST Judgements

The Hon'ble Madras High Court in Easwaran Brothers India Private Limited v. The Assistant Commissioner (ST) (FAC)[W.P. No. 33593, 33048 and 33593 of 2022 dated December 15, 2022] has held that dealers cannot be compelled to carry forward Input Tax Cr

The Hon'ble Gujarat High Court in Dee Cubes Diamonds Pvt. Ltd. v. State of Gujarat [R/Special Civil Application No. 22875 of 2022 dated December 16, 2022] has held that the Show Cause Notice ("SCN" that does not contain reason to justify the cancella

The Hon'ble Gujarat High Court in Aartos International LLP v. Deputy Commissioner (Customs) [R/Special Civil Application No. 14649 of 2022, dated December 2, 2022] has held that the Assessees are not to be dragged to the Court when in fact there is n

The AAR, Kerala in the matter of M/s Tutor Comp Info Tech Private Limited [Advance Ruling No. KER/ 143/2021 dated July 27, 2022] has ruled that training provided by a training service provider neither leads to grant of any qualification recognised by

The AAR, Chhattisgarh in the matter of M/s Prahallad Ray Rekhraj Agarwal [AdvanceRulingNo. STC/AAR/04/2020/39 dated October 8, 2020] has ruled that no Goods and Services Tax ("GST") will be chargeable on the hiring of a transportation vehicle by a Go

The AAR, Chhattisgarh in the matter of M/s Dee Vee Projects Limited [Advance Ruling No. STC/AAR/03/2020/41 dated October 8, 2020] has ruled that the Notification amending the tax rate from 18% to 12% on Composite Supply of Works Contract can only be

The Hon'ble Gujarat High Court in MahendraJunabhaiZala v. Office of Deputy Commissioner, State Tax [R/Special Civil Application No. 13597 of 2022, dated November 25, 2022]has held that Show Cause Notice ("SCN") and order for cancellation of Goods and

The AAR, Chhattisgarh in the matter of M/s Shanti Enggicon Private Limited [AdvanceRuling No. STC/AAR/09/2020 dated November 25, 2020] has ruled that Royalty amount is includable while arriving at the transaction value for payment of applicable Goods

The AAAR, Telangana in the matter of M/s Magnetic Infotech Private Limited [Order-in-Appeal No. AAAR/13/2022 dated November 22, 2022] has ruled that the sub-contractor is not entitled to claim Goods and Services Tax ("GST") exemption on services prov

The AAR, Maharashtra in the matter of M/s Mumbai Aviation Fuel Farm Facility Pvt. Ltd. [Order No. GST-ARA-126/2019-20/B-107 dated December 1, 2022] has ruled that, pipelines laid outside factory premises are not covered within term 'plant and machine