GST Judgements

The Hon'ble Andhra Pradesh High Court in M/s. S A Iron and Metal v. State of Andhra Pradesh and anr. [W.P. No. 15490 of 2023 dated July 07, 2023] set aside the order refusing to entertain appeal on the ground of delay in filing of appeal and held tha

The Hon'ble Delhi High Court in M/s. Redamancy World v. Senior Intelligence Officer [W.P. (C )6208/2019 dated July 31, 2023] held communication letter sent by the Directorate General of Goods and Services Tax Intelligence ("DGGI") to the assessee's b

The Hon'ble Allahabad High Court in M/s TikonaInfinet Private Limited v. State of U.P. [Writ Tax No. 859 of 2023 dated July 25, 2023] set aside the demand raised on the ground that assessee instead of passing the Input Tax Credit ("ITC") through Form

The Hon'ble Madras High Court in M/s. Vadivel Pyro Works v. The State Tax Officer [W.P No.11143 of 2023 dated July 26, 2023] set aside demand raised by the Revenue Department on the ground that rectification order under section 161 of the Central Goo

The AAR, Gujarat, in M/s. Hilti Manufacturing India Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/2023/26 dated July 12, 2023] held that, services provided by the assessee to the entities located outside India is covered under section 13(2) of the Integra

The CESTAT, Ahmedabad in M/s Panoli Enviro Technology Limited v. Commissioner of Central Excise & ST, SURAT-II [Service Tax Appeal No. 10813 of 2013-DB dated July 07, 2023] held that the effluent does not qualify to be a 'good' as per the Sales of Go

The Hon'ble Allahabad High Court in M/s.Margo Brush India & Ors. v. State of U.P[ Writ Tax No. 1580 of 2022 dated January 16, 2023] set aside the penalty order passed under Section 129(1)(b) of the Uttar Pradesh Goods and Services Tax Act, 2017 ("the

The AAR, Karnataka, in the case of Srisai Luxurious Stay LLP [Ruling No. KAR ADRG 25/2023 dated JULY 13, 2023] ruled that hostel and PG accommodation cannot be considered equivalent to residential accommodation and thus such services are not eligible

The AAAR, Maharashtra, in matter of M/s Chep India Private Limited [Order No. MAH/AAAR/DS-RM/02/2023-24 dated June 05, 2023] held that the transaction between two GSTINs of same person would be considered as lease transaction and accordingly taxable

The Hon'ble Calcutta High Court in Ramesh Kumar Patodia v. City Bank N.A. and Ors. [APO 10/2023 with WPO 547/2019 dated July 25, 2023] held that the loan facility availed by a credit card holder, where being a credit card holder is a condition for el