GST Judgements

The Hon’ble Supreme Court of India in Union of India & Ors. v. M/s Vishnu Aroma Pouching Pvt. Ltd. & Anr. [Special Leave Petition(Civil) Diary No(s). 1434/2021 dated June 29, 2021] has imposed penalty of 25000/- INR on the Revenue Department for dela

At the outset we would like to make it clear that the provisions of CGST, Act 2017, and SGST, Act 2017 are in parametria and have the same provisions in the like matter and differ from each other only o a few specific provisions. Therefore, unless a

The Hon’ble AAR, Maharashtra in the matter of Dubai Chamber of Commerce and Industry ("DCCI")[GST-ARA-35-2019-20B dated May 24, 2021], has held that a liaison office of the DCCI to be an ‘intermediary’ which is providing services. Further held that,

The Hon’ble Calcutta High Court in Abdul Mannan Khan v. the GST Council &Ors. [WPA 236 of 2020 dated January 04, 2021] declined to interfere in a matter and dismissed the petition of the assessee seeking rectification of the Form GSTR-1 for the perio

The Hon’ble Madras High Court in K.I. International Ltd. v. the Commissioner of Customs (Appeal) [W.P. No. 16328 of 2020 dated June 23, 2021] set aside the order passed by the Revenue Department rejecting the claim of the assessee that disentitled th

The Hon'ble Chhattisgarh High Court, in the case of Bharat Aluminium Company Ltd vs. Union of India Ors. [WPT No. 94 of 2021 decided on June 24, 2021] has granted a stay on Recovery Order passed by the Revenue Department, denying Input Tax Credit (“I

The Hon’ble ITAT, Kolkata in the case of ITO v. M/S Star Consortium [Income Tax Appeal No. 04/KOL/2020 C.O. No. 08/Kol/2020, dated April 7, 2021] dismissed an appeal filed by the Revenue Department and held that the Assessing Officer ('the AO') canno

The AAR, Gujarat in the matter of M/S I-Tech Plast India Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/10/2021 decided on January 20, 2021] held that, Input Tax Credit ('ITC') in relation to Central Goods and Services Tax ('CGST') and State Goods and Serv

The Hon'ble ITAT, Ahmedabad in Swatiben Anilbhai Shah v. DCIT [Income Tax Appeal Nos. 1513, 1514 and 1515/Ahd/2019 decided on January 29, 2021] held that where assessee purchased shares and recorded them in investment portfolio and it was justified t

The AAR Gujarat in the matter of M/S. Enpay Transformer Components India Private Limited [Advance Ruling No. GUJ/GAAR/R/01/2021, dated January 20, 2021] has held that Indian company is liable to pay GST on reverse charge basis for amount paid as inte