GST Judgements

The Hon'ble Gauhati High Court in Krit Kunal Dhawan v. State of Assam and Ors. [WP(C)/5642/2021, dated October 29, 2021] held that in a case where assessee is accused of passing on fake Input Tax Credit ("ITC") without actual moment of goods, a reaso

In M/s Kamdhenu Agrochem Industries LLP [GST-ARA-112/2019-20/B-87 dated February 24, 2020], Hon'ble Maharashtra Authority for Advance Ruling ("MAAR") held that in a case where imported goods are sold and delivered directly from Container Freight Stat

The Hon'ble Maharashtra Authority for Advance Ruling ("MAAR") held that though the Applicant is supplying pure services but has failed to satisfy that how her activities of providing residential accommodation to underprivileged girls is covered under

In M/s Gew India Pvt. Ltd. [KAR ADRG 63/2021 dated November 8, 2021] Hon'ble Karnataka Authority for Advance Ruling ("KAAR") held that no separate registration is required for supply of works contract services in Karnataka by M/s L&T, Karnataka by th

The Hon'ble Gujarat Appellate Authority for Advance Ruling("the Gujarat AAAR") in the matter of M/s. Sterlite Technologies Limited [Advance Ruling (Appeal No. GUJ/GAAAR/APPEAL/2021/13 dated March 08, 2021] held that Merchant trade transaction ("MTT")

In M/s. Jagat Janani Services v. Goods & Service Tax Council and Others [W.P.(C) No.17196 of 2020 dated September 21, 2021], M/s. Jagat Janani Services (“the Petitioner”) has filed this writ petition challenging the realization of service tax / GST b

In M/s. USV Pvt. Ltd.[ORDER No.GST-ARA-91/2019-20/B-77 dated October 14, 2021], M/s. USV Pvt. Ltd ("the Applicant") has sought an advance ruling on mainly two issues. The first issue pertains to whether the activity of transfer of registered trademar

The Honorable Supreme Court of India in the matter of Union of India v. Bharti Airtel Ltd. and Others [CIVIL APPEAL NO. OF 2021 (ARISING OUT OF S.L.P. (C) NO. 8654 OF 2020) dated October 28, 2021] barred telecom major Bharti Airtel ("the Respondent")

In M/s Navbharat lmports [ORDER No.35/ARA/2021 dated September 30, 2021], M/s Navbharat lmports("the Applicant") has sought an advance ruling on the issue that when Physical force is the primary action of a toy and if the light and the music are anci

In M/s K.R. Steel Traders v. The State of Bihar [Civil Writ Jurisdiction Case No.17795 of 2021 dated October 21, 2021], M/s K.R. Steel Traders ("the Petitioner") filed petition being aggrieved against Order dated August 16, 2019 passed by the Joint