All landmark rulings

1. GST ·AAR · 02 Feb 2022
   Club and its members are distinct persons and fees received by Applicant from its members is nothing but consideration received for supply of goods/services as a separate entity.

   In the matter of The Poona Club Ltd.

   (2022) TaxCorp(IDT) 5842 (AAR)

2. GST ·AAR · 26 Apr 2021
   Legislative intent was to reduce the GST rate on all reagents from the rate which was prevalent in the earlier tax regime.

   In the matter of Kaustubha Scientific Research

   (2022) TaxCorp(IDT) 5839 (AAR)

3. GST ·Tripura High Court · 30 Apr 2021
   The tax is not demanded on rice stored and seized but on the quantity of rice already supplied which was assessed from the bill books and invoices seized from the premises of the assessee-company.

   Sarvasiddhi Agrotech Pvt. Ltd vs. Union of India

   (2022) TaxCorp(IDT) 5838 (HC-Tripura)

4. GST ·Madras High Court · 30 Apr 2021
   For the period prior to February 28, 2021, the Petitioner need not pay any GST to Airport Director.

   Flemingo Dutyfree Shop Private Limited vs. Union of India and Ors.

   (2022) TaxCorp(IDT) 5837 (HC-MADRAS)

5. GST ·AAR · 29 Apr 2021
   The services rendered by the applicant are not covered under Export of services as envisaged in Section 2(16) of the IGST Act.

   In the matter of Manoj Bhagwan Mansukhani

   (2022) TaxCorp(IDT) 5836 (AAR)

6. GST ·AAR · 29 Apr 2021
   The goods under reference merit classification under 8419 attracting 9% CGST and 9% CGST.

   In the matter of SKF Boilers and Driers

   (2022) TaxCorp(IDT) 5835 (AAR)

7. GST ·Madras High Court · 29 Apr 2021
   Paragraph 2.5 of the circular, insofar as it is contrary to the statutory provisions of Section 54(3) is bad in law.

   Chaizup Beverages LLP vs. The Asst. Commissioner

   (2022) TaxCorp(IDT) 5834 (HC-MADRAS)

8. GST ·Karnataka High Court · 29 Apr 2021
   Assessee is directed to appear before the investigating officer within 3 weeks and cooperate with invetsigation.

   Abdul Shaji vs. The Commr. Of Central Tax and Central Excise

   (2022) TaxCorp(IDT) 5833 (HC-KARNATAKA)

9. GST ·Madras High Court · 27 Apr 2021
   Revenue does not appear to have taken any recovery action against the seller nor has taken a stand that the assessee has not even received the goods and had availed ITC on the strength of generated invoices.

   D. Y. Beathel Enterprises vs. State Tax Officer

   (2022) TaxCorp(IDT) 5832 (HC-MADRAS)

10. GST ·Madras High Court · 27 Apr 2021
    When the collection of tax is in consonance with the provisions of the Act, the provisions of Section 32, cannot be invoked at all.

    M.Srinivasan vs. Union of India

    (2022) TaxCorp(IDT) 5831 (HC-MADRAS)

11. GST ·AAR · 28 Jan 2022
    The question of being naturally bundled or supplied in conjunction with each other does not arise where there is only one supply of service involved.

    In the matter of Shree Dipesh Anilkumar Naik

    (2022) TaxCorp(IDT) 5827 (AAR)

12. GST ·AAR · 28 Jan 2022
    Inputs like Gold and Silver Dore bars, etc. are undisputedly intended to be used in the course or furtherance of the business of the Appellant, therefore, ITC of GST paid on such inputs would be admissible.

    In the matter of Aristo Bullion Pvt. Ltd.

    (2022) TaxCorp(IDT) 5826 (AAR) · Section 16

13. GST ·Bombay High Court · 28 Jan 2022
    Revenue is directed to pass a reasoned order after giving an opportunity of being heard to the Petitioner in compliance with the provisions of Rule 92(3) of the CGST Rules, 2017.

    Colgate Global Business Services Pvt Ltd vs. UOI & Ors.

    (2022) TaxCorp(IDT) 5825 (HC-BOMBAY)

14. GST ·AAR · 25 Jan 2022
    Ruling sought is not for the activities undertaken by him but sought for the activity in general

    In the matter of Erode City Municipal Corporation

    (2022) TaxCorp(IDT) 5819 (AAR)

15. GST ·AAR · 25 Jan 2022
    Services of providing Artificial Teeth, Crown, Bridges, etc. falls under SAC 999312 as Human Health and Social Care services, attracting NIL rate of GST, only when the same are provided as health-care services and not as cosmetic services.

    In the matter of Jyoti Ceramic Industries

    (2022) TaxCorp(IDT) 5818 (AAR)

16. GST ·Gujarat High Court · 24 Jan 2022
    Despite not being in a position to respond in such a short time, the SCN was issued a day after the pre-consultation hearing was fixed.

    Tribeni Processors Pvt. Ltd. V. UOI

    (2022) TaxCorp(IDT) 5816 (HC-GUJARAT)

17. GST ·Gujarat High Court · 24 Jan 2022
    Officers shall not act in an arbitrary manner and should respect the orders which are passed by this Court.

    Manish Scrap Traders vs. Principal Commissioner

    (2022) TaxCorp(IDT) 5815 (HC-GUJARAT)

18. GST ·Gujarat High Court · 24 Jan 2022
    Orders of provisional attachment under challenge could be said to have outlived statutory right considering the fact that the orders impugned are dated 23.07.2019 and it would cease to operate on expiry of period of one year as prescribed under Section-83 Rule-86A of the CGST Rules, 2017.

    Vimal Yashwantgiri Goswami vs. State of Gujarat

    (2022) TaxCorp(IDT) 5814 (HC-GUJARAT)

19. GST ·Supreme Court · 24 Jan 2022
    The State would be entitled to recover the amount of costs, after making payment to the writ petitioner, directly from the person/s responsible for this entirely unnecessary litigation.

    Assistant Commissioner (ST) & Ors Vs. Satyam Shivam Papers Pvt. Limited & Anr.

    (2022) TaxCorp(IDT) 5813 (SC)

20. GST ·Calcutta High Court · 24 Jan 2022
    Petitioners have not been able to show any provision of relevant laws mandating the authority to give personal hearing, and therefore, question of violation of principles of natural justice does not arise in this case.

    Ram Prasad Ganga Prasad & Ors vs. Assistant Commissioner, State-Tax, Beadon Street Charge & Ors.

    (2022) TaxCorp(IDT) 5812 (HC-CALCUTTA)

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