GST Judgements

The Hon’ble Supreme Court of India observed that the Hon’ble HP HC has erred in dismissing the writ petition on the ground that it was not maintainable and set aside the judgment passed and the orders of provisional attachment. Held that, the power t

An inquiry was initiated and summons were issued against the assessee to give evidence and produce the documents in connection with the inquiry initiated for alleged in correct IGST refunds. This petition was filed before the Hon'ble Gujarat High Cou

The Allahabad High Court in the matter of Ranjana Singh v. Commissioner of Service Tax [W.P (Tax) 1084 of 2021 dated December 12, 2021] set aside the rejection of application of GST registration on the ground that, if for the purpose of proof of busi

The Maharashtra Authority of Advance Ruling ("AAR") in Re: MH Ecolife E-Mobility Pvt. Ltd. (Advance Ruling No. 60/2020-21/B-116 dated December 22, 2021) held that services by way of supplying, operating, and maintaining air-conditioned electrically o

The Telangana Authority of Advance Ruling ("AAR") in Re: M/s AIE Fiber Resource and Trading (India) Private Limited. [Advance Ruling No. /07/2019 TSAAR Order No. 30/2021 dated December 24, 2021] held that no IGST is payable on supply of imported good

The AAR, Maharashtra in the matter of M/S. Integrated Decisions and Systems (India) Pvt. Ltd. [Advance Ruling No. GST-ARA-116/2019-20/B-113 dated December 16, 2021] held that, arranging the transport facility for the employees is not an activity whic

The AAR, Gujarat in the matter of M/S. Kababhai Popatbhai Savalia (Shreeji Earth Movers) [Advance Ruling No. GUJ/GAAR/R/43/2021 dated August 11, 2021] held that, GST is payable on services provided by sub-sub-contractor to sub-contractor pertaining t

The AAR, Gujarat in the matter of M/s. Petronet LNG Ltd. [Advance Ruling No. GUJ/GAAR/R/40/2021 dated August 11, 2021] held that, assessee's activity of re-gasification of LNG owned by its customers, amounts to rendering of service by Job Work and le

The AAAR, Madhya Pradesh in the matter of M/S. Bharat Oman Refineries Limited [Advance Ruling No. MP/AAAR/07/2021 dated November 8, 2021] reversed the ruling of AAR

The AAR, Karnataka in the matter of M/s. Healersark Resources Private Limited [Advance Ruling No. KAR ADRG 75/2021 dated December 6, 2021] held that, assessee providing boarding and lodging facilities and raising 2 separate invoices, towards hostel r