All landmark rulings

1. GST ·Anti-profiteering Authority · 28 Dec 2018
   NAA - Case of profiteering upheld against a distributor observing that base price was increased despite reduction in tax rate from 28% to 18%.

   Director General of Anti Profiteering vs. Raj & Company

   (2018) TaxCorp(IDT) 2321 (NAA)

2. GST ·AAR · 28 Dec 2018
   AAAR - Activities performed by employees at its corporate office in the course of or in relation to employment for units located in other states shall be treated as ‘supply’ as per Entry 2 of Schedule I r/w Section 7 of CGST Act, 2017.

   In the matter of Columbia Asia Hospitals Private Limited

   (2018) TaxCorp(IDT) 2320 (AAR)

3. GST ·Allahabad High Court · 24 Dec 2018
   HC - No GST can be recovered on premium for leasing out land allotted for hospital.

   Raj Kamal Healthcare Pvt. Ltd. vs. Union Of India And 3 Others

   (2018) TaxCorp(IDT) 2310 (HC-ALLAHABAD)

4. GST ·Allahabad High Court · 24 Dec 2018
   HC - Seizure order quashed on ground of incorrectly recording of time of interception on e-way bill.

   Timexo Fasteners India Private Ltd. And Another vs. State Of U.P. And 3 Others

   (2018) TaxCorp(IDT) 2309 (HC-ALLAHABAD)

5. GST ·Bombay High Court · 24 Dec 2018
   HC - Writ admitted - Challenging notifications dated January 25, 2018 vide which Government seek to levy GST on transfer of redevelopment rights.

   Dadar Matunga Residents Welfare Association vs. Union of India and Ors

   (2018) TaxCorp(IDT) 2307 (HC-BOMBAY)

6. GST ·Kerala High Court · 24 Dec 2018
   HC - Appellate authority to condone the delay occurred in the pursuing appeal.

   Swarnashilpi vs. Assistant State Tax Officer

   (2018) TaxCorp(IDT) 2306 (HC-KERALA)

7. GST ·AAR · 07 Dec 2018
   AAR - Supply of goods and services in conjunction with healthcare services fall under definition of “composite supply” when services of supply of food and medicines to patients are as advised by the doctor or nutritionists.

   In the matter of Columbia Asia hospitals Pvt Ltd

   (2018) TaxCorp(IDT) 2241 (AAR)

8. GST ·AAR · 07 Dec 2018
   AAR - ‘Tutti Fruity’ classifiable under CTH 2006, as it is a preparation of fruits.

   In the matter of Wonderfrutz Products LLP

   (2018) TaxCorp(IDT) 2240 (AAR)

9. GST ·AAR · 07 Dec 2018
   AAR - GST applicable on the value of building constructed and handed over to the land owners in terms of Joint development agreement.

   In the matter of Nforce Infrastructure India Pvt. Ltd.

   (2018) TaxCorp(IDT) 2239 (AAR)

10. GST ·Delhi High Court · 07 Dec 2018
    HC - In cases where the Commissioner has issued notification in terms of sub-rule 5 of Rule 61, the assessee would be required to file return in Form GSTR-3B and not in Form GSTR-3.

    Anil Goel and associates vs Union of India & Ors

    (2018) TaxCorp(IDT) 2238 (HC-DELHI)

11. GST ·Kerala High Court · 07 Dec 2018
    HC - Goods detained to be released only upon furnishing of bank guarantee.

    Panel Source LLP Ltd. vs The Assistant Sales Tax Officer

    (2018) TaxCorp(IDT) 2237 (HC-KERALA)

12. GST ·AAR · 07 Dec 2018
    AAR - ‘Turbine Generator Set’ supplied for use in waste to energy project is not covered under Sr No 234 of Schedule I of Notification No 1/2017, hence not classifiable as ‘renewable energy device’.

    In the matter of Triveni Turbines Ltd.

    (2018) TaxCorp(IDT) 2236 (AAR)

13. GST ·AAR · 07 Dec 2018
    AAR - Land owner, is liable to GST on premises allotted to him pursuant to JDA and intended to be distributed among his family members.

    In the matter of Sri. Patrick Bernardinz D’Sa

    (2018) TaxCorp(IDT) 2235 (AAR)

14. GST ·Anti-profiteering Authority · 07 Dec 2018
    NAA - HUL's distributor guilty u/s 171, since M.R.P. remained same despite reduction in duty rate from 28% to 18% w.e.f. November 15, 2017 vide Notification No.41/2017-Central Tax (Rate).

    Director General of Anti-Profiteering vs. J.P. & Sons

    (2018) TaxCorp(IDT) 2234 (NAA) · Section 171

15. GST ·Kerala High Court · 23 Nov 2018
    HC - Revenue's insistence to pay tax on detained goods through cash/DD is archaic and out of tune with the very spirit of the GST regime.

    Pioneer Polyleathers Limited vs Assistant Sales Tax Officer

    (2018) TaxCorp(IDT) 2198 (HC-KERALA)

16. GST ·AAR · 21 Nov 2018
    AAR - Fees for ancillary services relating to Industrial plot is not exempt from GST and taxable @ of 18%.

    In the matter of Punjab Small Industries & Export Corporation Ltd.

    (2018) TaxCorp(IDT) 2190 (AAR)

17. GST ·Anti-profiteering Authority · 19 Nov 2018
    NAA - Base price was increased despite reduction in tax rate from 18% to 5% w.e.f. November 15, 2017 vide Notification No. 26/2017 - Central Tax (Rate). McDonald is guilty of profiteering.

    Ravi Charaya vs. Hardcastle Restaurants Pvt. Ltd

    (2018) TaxCorp(IDT) 2188 (NAA)

18. GST ·Kerala High Court · 14 Nov 2018
    HC - Adjustment of amount wrongly remitted under head 'SGST' to 'IGST' allowed.

    Saji S. vs. The Commissioner, State GST Dept.

    (2018) TaxCorp(IDT) 2173 (HC-KERALA)

19. GST ·Kerala High Court · 14 Nov 2018
    HC - Following mandatory compliance of section 129, allows to secure interim custody of seized motor-car transported without e-way bill.

    Kun Motor Co. Pvt. Ltd. vs. The Asst. State Tax Officer

    (2018) TaxCorp(IDT) 2172 (HC-KERALA) · Section 129

20. GST ·AAR · 13 Nov 2018
    AAR - No GST on Biofos Mono Calcium Phosphate/ Di Calcium phosphate animal feed supplement.

    In the matter of Srivet Hatcheries

    (2018) TaxCorp(IDT) 2170 (AAR)

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