GST landmark rulings

1. P&H High Court · 20 Apr 2020
   The severity of the offence with which an under-trial is charged with or any other relevant factor, would be the guiding factors for taking decision.

   Rajinder Bassi and others vs. State of Punjab

   (2020) TaxCorp(IDT) 3783 (HC-P&H)

2. AAR · 08 Apr 2020
   The contributions made to the trusts on account of the mining operations cannot be treated as donations as donations are not mandatory but voluntary. Such contributions and royalty shall be subject to levy of GST.

   In the matter of Cosme Costa & Sons

   (2020) TaxCorp(IDT) 3782 (AAR)

3. Calcutta High Court · 01 Jun 2020
   This order shall not create any equity in favour of any of the petitioners insofar as their claim is concerned and the same shall be subject to scrutiny by the concerned authority.

   Bengal Hammer Industries (Ltd.) vs. Union of India & Ors.

   (2020) TaxCorp(IDT) 3780 (HC-CALCUTTA)

4. Gujarat High Court · 01 Jun 2020
   Authorities will release the applicant only if he is not required in connection with any other offence for the time being.

   Darshan Dinesh Patel vs. Commissioner of CGST

   (2020) TaxCorp(IDT) 3779 (HC-GUJARAT)

5. Gujarat High Court · 01 Jun 2020
   During pendency of the appeal assesse may prefer an application under Section 67(6) for the provisional release of the goods upon execution of a bond and furnishing of a security or on payment of applicable tax, penalty and interest.

   Shiv Agro vs. State of Gujarat

   (2020) TaxCorp(IDT) 3778 (HC-GUJARAT) · Section 107

6. Rajasthan High Court · 01 Jun 2020
   In case investigation is not completed in terms of aforesaid order passed by the SC, i.e., within 3 months, Petitioner be released on bail by the trial court, subject to its satisfaction.

   Rajesh Arora vs. UOI

   (2020) TaxCorp(IDT) 3777 (HC-RAJASTHAN)

7. Delhi High Court · 01 Jun 2020
   In the absence of any notice issued u/s 74 of the CGSTAct, 2017, no order of attachment u/s 83 could have been passed.

   Watermelon Management Services Pvt. Ltd. vs. The Commissioner, Central Tax

   (2020) TaxCorp(IDT) 3776 (HC-DELHI)

8. AAR · 24 Apr 2020
   Rules on valuation of second hand jewellery absent change in form/nature & ITC admissibility thereof

   In the matter of Attica Gold Pvt Ltd

   (2020) TaxCorp(IDT) 3774 (AAR)

9. AAR · 24 Apr 2020
   The applicant cannot levy GST for leasing of such Satellite Transponder services if tax is already charged or collected while adding that any excess collection need to be paid to the Government within stipulated period and such mistake can only be corrected through a debit/credit note mechanism.

   In the matter of New Space India Limited.

   (2020) TaxCorp(IDT) 3773 (AAR)

10. AAR · 23 Apr 2020
    Denies 'resident dwelling' exemption to collective leasing of property for student accommodation

    In the matter of Sri. Taghar Vasudeva Ambrish

    (2020) TaxCorp(IDT) 3772 (AAR)

11. Jharkhand High Court · 22 Apr 2020
    Issuance of SCN/initiation of proceedings pre-requisite for determination of interest liability u/s 50

    Mahadeo Construction Co. vs. The Union of India

    (2020) TaxCorp(IDT) 3771 (HC-JHARKHAND) · Section 50

12. Supreme Court · 21 Apr 2020
    Dismisses writ seeking GST exemption on hand-sanitizers and masks

    Deepak Kunwar vs. UOI & Ors.

    (2020) TaxCorp(IDT) 3770 (SC)

13. AAR · 29 Apr 2020
    Since content provider has no role in selection of recipient of books or sale, transaction is a sale simpliciter of books.

    In the matter of Ideal Industrial Synergy Solutions Pvt. Ltd.

    (2020) TaxCorp(IDT) 3769 (AAR)

14. AAR · 29 Apr 2020
    Since the service itself is exempt, applicant shall not be required to pay tax on services obtained under reverse charge mechanism.

    In the matter of DKMS BMST Foundation India

    (2020) TaxCorp(IDT) 3768 (AAR)

15. AAR · 29 Apr 2020
    Supply of pre-purchased or pre-designed software which is not designed and developed specific to any customer and sold without customization qualifies will be considered as supply of goods, covered under HSN 8523.

    In the matter of Solize India Technologies Pvt Ltd.

    (2020) TaxCorp(IDT) 3767 (AAR)

16. AAR · 27 Apr 2020
    Location of supplier is nothing but principal place of business which is Rajasthan and there is no need for any separate registration.

    In the matter of T&D Electricals

    (2020) TaxCorp(IDT) 3766 (AAR)

17. AAR · 27 Apr 2020
    Since all the supplies are made as a package with the accommodation service being the principal service, the entire supply shall be treated as composite supply of accommodation service as per Section 8.

    In the matter of Sri Sai Luxurious Stay LLP

    (2020) TaxCorp(IDT) 3765 (AAR)

18. AAR · 30 Apr 2020
    Poha bran is classifiable under HSN 23024000 and present classification applied by the applicant under HSN 23040090 is incorrect as it is applicable to those from soyabean. Said product is covered under Entry no. 103B of Schedule I of Notification no. 1/2017 amended by Notification no 6/2018 dated and taxable @ 5%.

    In the matter of Sri Basaveshwara Corporation

    (2020) TaxCorp(IDT) 3758 (AAR)

19. AAR · 30 Apr 2020
    Leguminous vegetables subjected to mere heat treatment for removing moisture, or for softening or puffing or removing skin and which is not subjected to any processing or addition would be classified under HSN Code 0713.

    In the matter of Sri Bhagyalakshmi Trading Corporation

    (2020) TaxCorp(IDT) 3757 (AAR)

20. AAR · 30 Apr 2020
    Supply of commissioning/installation services supplied by the Applicant are independent which cannot be included under the composite supply of the Supply of Power packs.

    In the matter of SAN Engineering & Locomotive Company Limited

    (2020) TaxCorp(IDT) 3756 (AAR)

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