All landmark rulings

1. GST ·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)

2. GST ·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)

3. GST ·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)

4. GST ·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)

5. GST ·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)

6. GST ·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)

7. GST ·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)

8. GST ·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)

9. GST ·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)

10. GST ·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)

11. GST ·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)

12. GST ·AAR · 11 Jul 2022
    Since no ruling has been given by the lower Authority on the merits of the question, the Appellate Authority cannot give a ruling ab initio in appeal proceedings.

    In the matter of Bharatiya Reserve Bank Note Mudran Pvt. Ltd.

    (2022) TaxCorp(IDT) 6472 (AAR)

13. GST ·Supreme Court · 11 Jul 2022
    Sessions Court: In the present facts and circumstances, the allegations that input tax credit is of Rs. 9.73 crore and output tax credit is Rs. 8.20 crore i.e. more than Rs.5 crore then, it is cleared that the offence is cognizable and non bailable.

    Pushkar Rajendra Wangikar vs State of Maharashtra

    (2022) TaxCorp(IDT) 6470 (SC)

14. GST ·AAR · 08 Jul 2022
    Applicant is eligible to avail ITC on purchase of demo-vehicles which can be set off against output tax payable under GST.

    In the matter of Toplink Motorcar Pvt. Ltd.

    (2022) TaxCorp(IDT) 6469 (AAR)

15. GST ·AP High Court · 06 Jul 2022
    GST transitional provision does not enable State to amend VAT Act contravening amended Entry 54 of List II.

    Sri Sri Engineering Works and Ors vs. The Deputy Commissioner

    (2022) TaxCorp(IDT) 6466 (HC-AP)

16. GST ·AAR · 17 Jan 2022
    Mere value addition done to land to convert it into plot after NOC by relevant Development Authority will not change the land from immovable property and to goods taxable under the cover of supply.

    In the matter of Shantilal Real Estate Services

    (2022) TaxCorp(IDT) 6465 (AAR)

17. GST ·P&H High Court · 25 Nov 2021
    Appropriate breathing time must be given to assessee for submitting its reply to a summon before a second summon can be issued.

    Subway Systems India Pvt Ltd. vs. UOI

    (2022) TaxCorp(IDT) 6464 (HC-P&H)

18. GST ·AAR · 03 Feb 2021
    Activities of supply of installation, operation and maintenance of Greenfield Public Street Lighting System carried out by applicant is composite supply with supply of goods as principal supply.

    In the matter of Surya Roshni LED Lighting Projects Limited

    (2022) TaxCorp(IDT) 6462 (AAR)

19. GST ·Allahabad High Court · 08 Jan 2021
    The Applicant didn’t appear to be a habitual offender, prosecuted or convicted earlier and deserved to be granted limited protection for the purpose of conclusion of inquiry by the Proper Officer.

    Nitin Verma vs. State of U.P & Anr.

    (2022) TaxCorp(IDT) 6461 (HC-ALLAHABAD)

20. GST ·AAR · 05 Jul 2022
    When a vehicle which is solely operational on battery power is supplied without battery, the same will qualify as a supply of electrically operated vehicle under tariff item 8703.

    In the matter of Rohit Singh Kharwar

    (2022) TaxCorp(IDT) 6456 (AAR)

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