All landmark rulings

1. GST ·Kerala High Court · 14 Oct 2020
   Although the Petitioner subsequently submitted the soft copy of the invoice, the invoice itself showed that it was generated after commencement of the transportation.

   Venus Enterprises vs. The Assistant State Tax Officer & Ors.

   (2020) TaxCorp(IDT) 4279 (HC-KERALA)

2. GST ·Kerala High Court · 14 Oct 2020
   No opportunity of personal hearing was given to the Assessee before passing the impugned order, moreover, no opportunity to provide additional documents was given.

   Thoppil Agencies vs. The Assistant Commissioner of Commercial Taxes & Anr.

   (2020) TaxCorp(IDT) 4278 (HC-KERALA)

3. GST ·Gujarat High Court · 14 Oct 2020
   The notice itself cannot be sustained, therefore, the cancellation of registration resulting from the said show cause notice also cannot be sustained.

   Mahadev Trading Co. vs. UOI

   (2020) TaxCorp(IDT) 4277 (HC-GUJARAT)

4. GST ·Madras High Court · 13 Oct 2020
   The Petitioner is prepared for any stringent conditions which may be imposed by the Court and taking into account the period of incarceration suffered by the Petitioner, grants bail subject to conditions.

   Kanthasamy vs. The Superintendent of CGST & Central Excise

   (2020) TaxCorp(IDT) 4275 (HC-MADRAS)

5. GST ·MP High Court · 12 Oct 2020
   The Code of Criminal Procedure is a complete code in itself and it provides for safeguards in respect of detention and it also provides for procedure in respect of investigation.

   Nitin Singh Bhati vs. Union of India

   (2020) TaxCorp(IDT) 4272 (HC-MP)

6. GST ·AAR · 09 Oct 2020
   Activity satisfies the conditions of term Manufacture u/s 2(72) of the CGST Act and also product can be treated as Goods’ u/s 2(52) of the Act.

   In the matter of Kolhapur Foundry and Engineering Cluster

   (2020) TaxCorp(IDT) 4270 (AAR)

7. GST ·Rajasthan High Court · 09 Oct 2020
   No coercive action shall be taken against the petitioner till the next date.

   Pushp Henna Pvt. Ltd. vs. UOI & Ors.

   (2020) TaxCorp(IDT) 4269 (HC-RAJASTHAN)

8. GST ·Rajasthan High Court · 09 Oct 2020
   Taking into consideration the submissions advanced by the respective counsels, the length of custody of the petitioner, the offences being compoundable and punishable with maximum sentence of five years, the absence of criminal antecedents this court deems it just and proper to enlarge the petitioner on bail.

   Dhanraj Singhal vs. State of Rajasthan

   (2020) TaxCorp(IDT) 4268 (HC-RAJASTHAN)

9. GST ·Delhi High Court · 09 Oct 2020
   Parties are directed to file affidavits.

   Samsung India Electronics Pvt. Ltd. vs. Union of India & Ors.

   (2020) TaxCorp(IDT) 4267 (HC-DELHI)

10. GST ·Gujarat High Court · 09 Oct 2020
    On deposit of the tax penalty along with the bank guarantee, the authority concerned shall release the goods and the vehicle at the earliest.

    Radha Tradelinks Pvt. Ltd. vs. State of Gujarat

    (2020) TaxCorp(IDT) 4266 (HC-GUJARAT)

11. GST ·Gujarat High Court · 09 Oct 2020
    Personal hearing opportunity should be given to Assessee if needed.

    Octagon Communications Private Limited vs. Union of India

    (2020) TaxCorp(IDT) 4265 (HC-GUJARAT)

12. GST ·Gujarat High Court · 09 Oct 2020
    Assessee was yet to reply to the notice issued in Form-01A and it is only thereafter that the further proceedings under GST DRC-01 could have been initiated.

    Formative Tex Fax vs. State of Gujarat

    (2020) TaxCorp(IDT) 4264 (HC-GUJARAT)

13. GST ·Karnataka High Court · 07 Oct 2020
    The petitioners taking benefit of the credit balance shall be subject to the outcome of this writ petition.

    Balachandra Yallappa Salabhavi vs. Assistant Commissioner of Commercial Tax,SGST

    (2020) TaxCorp(IDT) 4257 (HC-KARNATAKA)

14. GST ·Delhi High Court · 07 Oct 2020
    The replies and representations filed by Assessee shall not be rejected/dismissed on the ground of limitation.

    Gulshan Kapoor vs. Commissioner of Delhi Goods & Services Tax & Ors.

    (2020) TaxCorp(IDT) 4256 (HC-DELHI)

15. GST ·Allahabad High Court · 07 Oct 2020
    The claim set up by the assessee with regard to transportation of machine for performance of job work has not been examined on merits.

    Jaitron Communication Pvt Ltd vs. State of UP & 2 ors.

    (2020) TaxCorp(IDT) 4255 (HC-ALLAHABAD)

16. GST ·Bombay High Court · 07 Oct 2020
    Let the petitioner serve the respondents afresh and file affidavit of service thereafter.

    Karan Agencies vs. Goods & Services Tax Council & Ors.

    (2020) TaxCorp(IDT) 4254 (HC-BOMBAY)

17. GST ·Madras High Court · 07 Oct 2020
    Impugned communication only solicits certain particulars from the Assessee.

    Tamil Nadu Co-operative Milk Producers Federation Limited vs. Addl. Assistant Director DGGI

    (2020) TaxCorp(IDT) 4253 (HC-MADRAS)

18. GST ·AAR · 06 Oct 2020
    AAR - Lease of plot for 99 years is not sale of land but is a lease of plot/land and payment of one time lease premium and annual premium for lease of commercial plot is a ‘supply’ u/s 7(1) of the CGST Act. Taxable in terms of Notification no.11/2017-CT dated June 28, 2017.

    In the matter of Jinmangal Corporation

    (2020) TaxCorp(IDT) 4250 (AAR)

19. GST ·P&H High Court · 06 Oct 2020
    Revenue is directed to consider the claim of the Petitioner and take necessary action in accordance with law within 6 weeks from the date of order.

    DCM Nouvelle Ltd. vs. UOI & Ors.

    (2020) TaxCorp(IDT) 4249 (HC-P&H)

20. GST ·AAR · 06 Oct 2020
    The flats having a carpet area of 60 sqm or less per unit in the RREP qualify as affordable residential apartments, provided the gross amount charged per unit does not exceed Rs. 45 lakh and the promoter has not exercised the option to pay tax at the rate specified in Entry 3.

    In the matter of Primarc Projects Pvt. Ltd.

    (2020) TaxCorp(IDT) 4248 (AAR)

Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.