All landmark rulings

1. GST ·Jharkhand High Court · 21 Nov 2022
   The proceedings u/s 74 have to be preceded by proper SCN, a summary of SCN issued in Form GST DRC-01 in terms of Rule 142(1) cannot substitute the requirement of a proper SCN.

   Vinayak Metal and Chemicals vs The State of Jharkhand

   (2022) TaxCorp(IDT) 6910 (HC-JHARKHAND)

2. GST ·AAR · 21 Nov 2022
   The entire composite supply would be treated as a supply of services by way of printing and the tax rate applicable to such printing would be applicable on the entire value of such supply.

   In the matter of Dachepalli Printers

   (2022) TaxCorp(IDT) 6909 (AAR)

3. GST ·Delhi High Court · 21 Nov 2022
   Procrastination on the part of the petitioner got compounded in the appeal being filed well beyond the time prescribed under the Act.

   Bansal Surinder vs Commissioner, Department of Trade and Taxes/GST (State) & Ors.

   (2022) TaxCorp(IDT) 6908 (HC-DELHI)

4. GST ·Gujarat High Court · 18 Nov 2022
   Applicant will be released only if he is not required in connection with any other offence for the time being.

   Hitesh Gaurishankar Patel Vs State of Gujarat

   (2022) TaxCorp(IDT) 6906 (HC-GUJARAT) · Section 132(1)(a)

5. GST ·Karnataka High Court · 18 Nov 2022
   The explanation offered by the petitioner in not making GST payment, filing returns and preferring an appeal deserves to be accepted.

   Kolapudi Enoch Washington vs Additional Commissioner, GST and Central Tax

   (2022) TaxCorp(IDT) 6905 (HC-KARNATAKA)

6. GST ·AP High Court · 18 Nov 2022
   Suspending registrations on the basis of direction of the Head Office cannot be a reason for cancellation of GST.

   S.B. Traders vs. The Superintendent

   (2022) TaxCorp(IDT) 6904 (HC-AP)

7. GST ·Delhi High Court · 18 Nov 2022
   DGAP in its investigation has provided a completely arbitrary formula, which has no sanction in law, to compute how benefits are to be determined.

   Airmid Real Estate Ltd vs. UOI & Ors

   (2022) TaxCorp(IDT) 6903 (HC-DELHI)

8. GST ·Orissa High Court · 18 Nov 2022
   No coercive action shall be taken against the Petitioner.

   Bhanjadeo Constructions vs. State of Odisha & Ors.

   (2022) TaxCorp(IDT) 6902 (HC-ORISSA)

9. GST ·Bombay High Court · 18 Nov 2022
   Assessee cannot be permitted to forgo a sum of Rs. 39 lakhs, particularly when it is entitled to deemed excise credit, more so given that u/s 29 (3) of CGST Act, assessee’s liability continues even post registration cancellation.

   Euro Pratik Sales Corporation vs. UOI & Ors.

   (2022) TaxCorp(IDT) 6901 (HC-BOMBAY)

10. GST ·AP High Court · 17 Nov 2022
    It would be just and proper in our view, to remand the matter back to the authority to deal with the refund application in the light of the Circular and then pass orders in accordance with law.

    Axis Bank vs UOI

    (2022) TaxCorp(IDT) 6897 (HC-AP)

11. GST ·Supreme Court · 16 Nov 2022
    The deposit will be converted into an interest- bearing Fixed Deposit Receipt for a period of 12 months.

    Loreal India Private Limited vs UOI

    (2022) TaxCorp(IDT) 6894 (SC)

12. GST ·Supreme Court · 16 Nov 2022
    UOI is directed to take necessary steps to ensure that while the modalities for the GST tribunal are being put in place, they shall include the requirement that all filings should be in the electronic mode exclusively and that the tribunal should be paperless in its operations.

    CCE and ST Surat vs. Bilfinder Neo Structo Construction Ltd

    (2022) TaxCorp(IDT) 6893 (SC)

13. GST ·Jharkhand High Court · 16 Nov 2022
    Electronic cash ledger debit & not deposit in ECL constitutes tax- payment; Upholds interest for delayed GSTR-3B

    RSB Transmissions (India) Ltd vs. UOI & Ors

    (2022) TaxCorp(IDT) 6892 (HC-JHARKHAND)

14. GST ·Bombay High Court · 15 Nov 2022
    UOI is directed to place on record the relevant documents resulting in Notification No. 79/2017 dated October 13, 2017 by November 14, 2022.

    Sanathan Textile Pvt Ltd vs. UOI &Anr. The matter is before Division Bench comprising

    (2022) TaxCorp(IDT) 6888 (HC-BOMBAY)

15. GST ·P&H High Court · 11 Nov 2022
    Assessee is an intermediary under section 2 (13) of the IGST Act, 2017.

    Genpact India Pvt. Ltd. vs. UOI & Ors.

    (2022) TaxCorp(IDT) 6884 (HC-P&H)

16. GST ·Madras High Court · 11 Nov 2022
    Rejecting refund claim of ITC accumulated on exports, solely on an inadvertent error that had transpired would be hypothetical.

    Abi Egg Traders vs. Assistant Commissioner

    (2022) TaxCorp(IDT) 6883 (HC-MADRAS)

17. GST ·AP High Court · 11 Nov 2022
    It would be in the interest of justice if the petitioner is allowed to upload table 2 of Form GST TRAN 3 within the aforesaid period which will however be subject to due verification of the respondents and in said terms, disposes writ.

    Mahavir Auto Diagnostics Pvt Ltd vs UPI & ors

    (2022) TaxCorp(IDT) 6882 (HC-AP)

18. GST ·Calcutta High Court · 10 Nov 2022
    The observations made by the learned Single Bench in the impugned order would have to stand vacated in its entirety.

    Haldia Petrochemicals Ltd vs. Commissioner of State Taxes & Ors.

    (2022) TaxCorp(IDT) 6881 (HC-CALCUTTA)

19. GST ·AAR · 10 Nov 2022
    Advance ruling authority constituted under the Telangana State Goods and Services Act cannot give a ruling on the liability arising under the CGST Act or SGST Act in a different state.

    In the matter of Comsat Systems Pvt Ltd.

    (2022) TaxCorp(IDT) 6880 (AAR)

20. GST ·AAR · 10 Nov 2022
    Tax paid on purchases made to meet the obligations under corporate social responsibility will be eligible for ITC since the same is an expenditure made in the furtherance of the business.

    In the matter of Bambino Pasta Food Industries Pvt Ltd

    (2022) TaxCorp(IDT) 6879 (AAR)

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