GST Judgements

The Authority for Advance Ruling, Uttar Pradesh, in case of M/s Payline Technology Private Limited, In Re [Ruling No. UP ADRG 43 of 2024 dated February 20, 2024] ruled that Supply of Vouchers by the Applicant is taxable as supply of goods and the tim

The Hon'ble Madras High Court in the case ofNanjappan Senthilkumar v. Deputy Commercial Tax Officer, Erode [Writ Petition No. 11439 of 2024 dated June 3, 2024] held that if the Order passed under Section 73 of the Central Goods and Services Tax Act,

The AAR, Maharashtra in the case of In Re: AES Engineering Solar (P.) Ltd. [GST/ARA/04 of 2023-24/2024-25-57 dated July 31, 2024], ruled that the supply of electrical energy by the AES Engineering was exempt from levy of GST as per Entry No. 104 of N

The Authority for Advance Ruling, West Bengal in the case of Prinsep Association of Apartment Owners, In re [Order No. 22/WBAAR/2023-24 dated November 29, 2023] ruled that the exemption is not available when the maintenance charges exceed Rs. 7,500/-

The Hon'ble Allahabad High Court, Lucknow Bench in the case of M/s. Eveready Industries India Limited v. State of UP [Writ Tax No. 114 of 2024 dated May 31, 2024] allowed the writ petition and held that it is mandatory to grant opportunity of a perso

The Hon'ble Madras High Court in the case of M/s Veeram Natural Products v. Commissioner of GST & Central Excise, Madurai [Writ Petition (MD) Nos. 9446 to 9452 of 2024 dated July 03, 2024] held that the aluminium foil container is classifiable under

The Hon'ble Delhi High Court in the case of Best Crop Sciences Private Limited v. Principal Commissioner, CGST Commissionerate, Meerut and Ors. [W.P. (C) 10980/2024 dated September 29, 2024]held that the Revenue Department is not empowered to block I

The Hon'ble Madras High Court in the case of Tvl. Sri Paranjothi Traders v. State Tax Officer (Intelligence) [W.P. (MD) No. 1148 of 2024 dated July 01, 2024] dismissed the writ petition and thereby held that the Intelligence Officer is empowered to p

The Hon'ble Madras High Court in the case of M/s C. Srinivasa Moorthy v. Deputy State Tax Officer, Intelligence, Hosur [Writ Petition No. 12426 of 2024 dated June 07, 2024] held that no recovery of GST on seigniorage fee and mining lease until the Ni

The Hon'ble Karnataka High Court in the case of M/s Alstom Transport India Ltd. v. State of Karnataka [Writ Petition No. 23915 of 2023 dated July 09, 2024] passed an ad-interim stay order on the adjudication proceedings seeking the levy of the Integr