GST Judgements

The Hon’ble ITAT, Kolkata in the case of ITO v. M/S Star Consortium [Income Tax Appeal No. 04/KOL/2020 C.O. No. 08/Kol/2020, dated April 7, 2021] dismissed an appeal filed by the Revenue Department and held that the Assessing Officer ('the AO') canno

The AAR, Gujarat in the matter of M/S I-Tech Plast India Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/10/2021 decided on January 20, 2021] held that, Input Tax Credit ('ITC') in relation to Central Goods and Services Tax ('CGST') and State Goods and Serv

The Hon'ble ITAT, Ahmedabad in Swatiben Anilbhai Shah v. DCIT [Income Tax Appeal Nos. 1513, 1514 and 1515/Ahd/2019 decided on January 29, 2021] held that where assessee purchased shares and recorded them in investment portfolio and it was justified t

The AAR Gujarat in the matter of M/S. Enpay Transformer Components India Private Limited [Advance Ruling No. GUJ/GAAR/R/01/2021, dated January 20, 2021] has held that Indian company is liable to pay GST on reverse charge basis for amount paid as inte

The Hon’ble Bombay HC in Dharmendra M. Jani v. Union of India [W.P.  No. 2031 of 2018 dated June 09, 2021] Justice Ujjal Bhuyan held that Section 13(8)(b) of the Integrated Goods and Services Act, 2017 ('the IGST Act') is ultra vires of Articles 14,

The Hon’ble ITAT, Agra in M/S Mahadev Cold Storage v. Assessing Officer [ITA No. 41 & 42/Agr/2021 and ITA No. 20 & 21/Agr/2021 dated June 14, 2021] held that the National Faceless Appeal Centre ('NFAC') should follow and apply the decision of jurisdi

The Hon’ble High Court of Gujarat in M/S Synpol Products Pvt. Ltd. v. Union of India [R/Special Civil Application No. 21744 of 2019 dated February 27, 2020] held that taxpayers whose case involves confiscation and redemption fine are eligible to file

The Hon’ble High Court, Gujarat in M/S Comsol Energy Private Limited v. State of Gujarat [R/Special Civil Application No. 11905 of 2020 decided on December 21, 2020] allowed the refund claim of Integrated Goods and Service Tax ('IGST') paid on ocean

The Hon'ble Bombay HC in Dharmendra M. Jani v. Union of India [W.P.  No. 2031 of 2018 dated June 09, 2021] Justice Ujjal Bhuyan held that Section 13(8)(b) of the Integrated Goods and Service Act, 2017 ('IGST Act') is ultra vires of Articles 14, 19, 2

The AAR, Kerala, in Abbott Healthcare Pvt. Ltd. [Advance Ruling No. KER/97/2021 decided on June 07, 2021] held that the placement of specified medical instruments to unrelated customers like hospitals, labs etc., for their use without transfer of own