GST landmark rulings

1. AAR · 21 Jul 2022
   Judicial pronouncement given under the service tax laws is squarely applicable to similar provisions under the GST Act.

   In the matter of Sunil Giri

   (2022) TaxCorp(IDT) 6502 (AAR)

2. Karnataka High Court · 20 Jul 2022
   Circular cannot have the effect of overruling the notification.

   DPJ Bidar-Chincholi (Annuity) Road Project Pvt. Ltd. vs UOI

   (2022) TaxCorp(IDT) 6501 (HC-KARNATAKA)

3. AAR · 20 Jul 2022
   Supply of applicant including installation, testing and commissioning of Machinery & Plant items is not composite supply of works contract eligible for benefit of exemption notification.

   In the matter of HYT Engineering Company Pvt. Ltd.

   (2022) TaxCorp(IDT) 6500 (AAR)

4. AAR · 20 Jul 2022
   Services provided by the applicant to AIIMS by way of entrance examination are exempt.

   In the matter of MEL Training and Assessment Ltd

   (2022) TaxCorp(IDT) 6499 (AAR)

5. Madras High Court · 18 Jul 2022
   As the TRAN-1 filed by the assessee, is admittedly incorrect in law, it does not hold any force, and the question of availment of credit does not arise.

   Tvl Rashtriya Ispat Nigam Ltd vs. The Deputy Commissioner & Anr

   (2022) TaxCorp(IDT) 6495 (HC-MADRAS)

6. AAR · 15 Jul 2022
   Supply of complimentary tickets issued in the course or furtherance of business, is an act of forbearance and thus would be covered under the scope of supply under section 7 of the CGST Act, 2017.

   In the matter of K.P.H. Dream Cricket Pvt Ltd

   (2022) TaxCorp(IDT) 6493 (AAR)

7. Bombay High Court · 15 Jul 2022
   Relationship between the FTO and the subscriber is on principal to principal basis and not on principal and agent basis and there is no evidence to substantiate that the FTO has authorised its subscriber to be its representative.

   Vodafone Idea Limited Vs The Union of India and ANR

   (2022) TaxCorp(IDT) 6492 (HC-BOMBAY)

8. AAR · 14 Jul 2022
   Reimbursement of cost is also part of consideration for Supply of Transfer of Going Concern Service and hence, exempted.

   In the matter of Airports Authority of India

   (2022) TaxCorp(IDT) 6490 (AAR)

9. Madras High Court · 14 Jul 2022
   Appellate Authority is directed to entertain the appeal although filed belatedly for which rescue has already come from the Top Court in the suo motu writ petition.

   Hotel Southern Comforts vs. State Tax Officer

   (2022) TaxCorp(IDT) 6489 (HC-MADRAS)

10. AP High Court · 13 Jul 2022
    Interim protection can be granted subject to deposit of 10% of the disputed liability.

    MS Agarwal Foundries Pvt Ltd vs UOI

    (2022) TaxCorp(IDT) 6486 (HC-AP)

11. Jharkhand High Court · 13 Jul 2022
    Since there is no dispute regarding short payment, realization of the balance amount from ECL does not appear to suffer from any illegality.

    Maa Tara Constructions V. Union of India & Ors.

    (2022) TaxCorp(IDT) 6485 (HC-JHARKHAND)

12. AAR · 13 Jul 2022
    Advance ruling can be sought only in relation to the supply of goods or services or both undertaken or proposed to be undertaken, refrains itself from giving any ruling in respect of services where Applicant is not a supplier.

    In the matter of Karnataka Secondary Education Examination Board

    (2022) TaxCorp(IDT) 6484 (AAR)

13. AAR · 13 Jul 2022
    It is beyond Authority’s jurisdiction u/s 97(2) to give any ruling in respect of question that whether the Applicant’s GST registration should be retained or surrendered.

    In the matter of Karnataka Text Book Society.

    (2022) TaxCorp(IDT) 6483 (AAR)

14. AAR · 13 Jul 2022
    Contracts entered into with various city corporations and municipalities towards supply of pure services in relation to Solid Waste Management, except that of Bio-CNG carried out at Central Asphaltic Plant for the Greater Chennai Corporation are exempted from GST.

    In the matter of Srinivas Waste Management Services Pvt. Ltd.

    (2022) TaxCorp(IDT) 6482 (AAR)

15. AAR · 13 Jul 2022
    Sale of Advertising Space is classified under SAC 998365, and is exigible to 9% CGST and 9% SGST.

    In the matter of Myntra Designs Pvt. Ltd.

    (2022) TaxCorp(IDT) 6481 (AAR)

16. Chhattisgarh High Court · 12 Jul 2022
    Co-accused were already been enlarged on bail by the co-ordinate Bench and offence under the Act are bailable.

    Subhash Chouhan V. Union of India

    (2022) TaxCorp(IDT) 6478 (HC-CHHATTISGARH)

17. Calcutta High Court · 12 Jul 2022
    Allegations put forth by the petitioners about the impugned order not being a speaking order is substantially correct.

    Chandra Udyog & Anr. vs Assistant Commissioner, CGST & CX Shibpur Division, Howrah CGST Commissionerate & Ors

    (2022) TaxCorp(IDT) 6477 (HC-CALCUTTA)

18. Calcutta High Court · 12 Jul 2022
    Petitioner is directed to treat the assessment order as show cause notice and file reply within 2 weeks.

    Paras Pan Products Pvt Ltd & anr vs Assistant Commissioner, State Tax, Barasat Charge & Ors

    (2022) TaxCorp(IDT) 6476 (HC-CALCUTTA)

19. Orissa High Court · 12 Jul 2022
    Appeal under Section 107 of the OGST Act has already been filed within the period stipulated therein, and given the said fact, the petition stands dismissed as withdrawn. The Petitioner may pursue the already filed appeal under the OGST Act/the CGST Act.

    JSW Steel Ltd. vs. UOI & Ors.

    (2022) TaxCorp(IDT) 6475 (HC-ORISSA)

20. AAR · 12 Jul 2022
    Appellant’s activities are undertaken in his own interest as NEEM facilitator and merely because the Appellant is getting the stipend reimbursed, will not make it a pure agent.

    In the matter of Teamlease Education Foundation

    (2022) TaxCorp(IDT) 6474 (AAR)

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