GST Judgements

The Hon'ble Odisha High Court in the matter of Vedanta Ltd. v. Union of India [W.P.(C) No. 33278 of 2020 with W.P.(C) No. 24499 of 2020 and W.P.(C) No. 32166 of 2021 dated January 4, 2023] held that, when Input Tax Credit ("ITC") has been claimed for

The AAAR, Karnataka in the matter of M/s Myntra Designs Pvt. Ltd [Order No. KAR/AAAR /06/2022 dated November 21, 2022] set aside the order of the AAR for failure in giving a ruling on the question of taxability under Goods and Service Tax ("GST") on

The AAR, Gujarat in the matter of M/s Prajapati Keval Dineshbhai [Order No. GUJ/GAAR/R/2022/54 dated December 30, 2022] has held that, the supply of un-branded packaged namkeens and potato products such as chips/sev etc., according to pre-determined

The AAR, Karnataka in the matter of M/s Sree Subha Sales [Advance Ruling No. KAR ADRG39/2022 dated October 27, 2022] ruled that, if the assessee qualifies to be a pure agent then reimbursement of tree cut compensation paid to farmers and land owners

The AAR, Telangana in the matter of M/s. Vodafone Idea Limited [TSAAR Order No. 36/2022 dated July 11, 2022] ruled that the supply of telecommunication services to a local authority is a taxable service under Section 9(1) of the Central Goods and Ser

The AAR, West Bengal in the matter of M/s West Bengal Agro Industries Corporation Limited [Advance Ruling No. WBAAR 15 of 2022 dated December 22, 2022] has ruled that assessee acting as Project Implementing Agency, making supplies to the State Govern

The AAAR, Andhra Pradesh in the matter of M/s Krishna Institute of Medical Sciences Limited [Order No. AAAR/AP/07(GST)/2022 dated December 19, 2022] upheld the order of the AAR wherein it was held that the administration of COVID - 19 vaccine is not

The Hon'ble Jharkhand High Court in M/s Vinayak Metal and Chemicals& Ors. v. the State of Jharkhand & Ors. [W.P.(T) No. 3022 of 2020 dated November 14, 2022] quashed and set aside the orders blocking Electronic Credit Ledger ("ECL") of the assessee w

The AAAR, Maharashtra in the matter of M/s. Mahavir Nagar Shiv Shrushti Co-op Housing Society Ltd. [Order No. MAH/AAAR/AM-RM/10/2022-23 dated September 30, 2022] has upheld the order passed by the AAR, Maharashtra,holding that a co-operative housing

The Hon'ble Gujarat High Court in the matter of M/s. Eagle Fibres Limited v. State of Gujarat [R/Special Civil Application No. 17506 of 2022 dated January 12, 2023] quashed and set aside the Goods and Service Tax ("GST") demand order and all conseque