GST Judgements

The AAR, Gujarat in the case of In Re. M/s. Suzuki Motors Gujarat Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/2024/06 dated February 03, 2024] ruled that, GST is not payable on amount recovered for canteen facility provided to employer from permanent em

The Hon'ble Madras High Court in the case of Oasys Cybernetics Private Limited v. State Tax Officer [W.P. No. 9624 of 2024 dated April 12, 2024] disposed of the writ petition by setting aside the assessment order in case where the total taxable and i

The Hon'ble Calcutta High Court in the case of Kanak Timber House v. Assistant Commissioner of Sales Tax [W.P.A. NO. 4729 of 2024 dated March 11, 2024] disposed of the writ petition, thereby holding that, a person cannot seek the release of the goods

The Hon'ble Patna High Court dismissed the PIL filed in the case of Amit Pandey v. Union of India [CJWC No. 7483 of 2017 dated April 01, 2024] wherein Section 2,9,12 and 18 of the 101st Constitutional Amendment Act relating to GST were challenged on

The Hon'ble Bombay High Court in the case of M/s. Agarwal Coal Corporation Pvt. Ltd. v. Union of India [Writ Petition No. 15227 of 2023 dated March 05, 2024] set aside the Show Cause Notice issued by the Revenue Department based on the Notification N

The Hon'ble Kerala High Court in the case of VadakkotChackoo Devassy v. State of Kerala and Others [WP (C) No. 42265 of 2023 dated December 21, 2023] set aside the Assessment Order and remitted the matter back for reconsideration in case where the As

The Gujarat, AAR in the matter of M/s. Waaree Energies Limited [Advance Ruling No. GUJ/GAAE/R/2024/09 dated April 16, 2024] held that the Special Economic Zone units ("SEZ unit") are not required to pay GST under Reverse Charge Mechanism ("RCM") on a

The AAR Rajasthan in the case of In Re. Shri Digamber Jain SidhkutChaityalaya Temple Trust [Advance Ruling No. RAJ/AAR/2023-24/22 dated March 26, 2024] ruled that, the entry fee collected from the visitors/devotees/pilgrim by the Applicant is covered

The Hon'ble Patna High Court in the case of Pawan Carrying Corporation v. State of Bihar [Civil Writ Jurisdiction Case No. 3499 of 2024 dated February 29, 2024] held that the proper officer must issue the notice right within seven days of detention o

The Karnataka, AAR in the case of In Re. M/s. Changejar Technologies Private Limited [Advance Ruling No. KAR ADRG 08/2024 dated February 28, 2024] ruled that the Applicant would be considered as electronic commerce operator and is required to collect