GST Judgements

The Hon'ble Telangana Authority for Advance Ruling ("the AAR Telangana") in the case of M/s. Continental Engineering Corporation [A.R. Com/18/2020 decided on October 8, 2021] has held that Goods and Services Tax ("GST") would be payable on the amount

In M/S. Kakkirala Ramesh [FORM GST ARA-01 A.R.Com/22/2018 (GSTIN No. 36ABXPK8604N1ZS) dated September 20, 2021], M/S. Kakkirala Ramesh ("the Appellant") has sought an advance ruling on whether the Godown Rent collected from the Cotton Corporation of

The Hon’ble Madras High Court in the case of Platinum Holdings Pvt. Ltd. Vs. Additional Commissioner of GST & Central Excise [W.P.No.13284 of 2020 decided on August 11, 2021] has held that a Special Economic Zone ("SEZ") falls withing the meaning of

The Hon'ble Madras High Court in the case of M/s. HEC India LLP v. Commissioner of GST and Central Excise and Anr. [Writ Appeal No. 2341 of 2021 decided on September 16, 2021]has held that the GST Authority necessarily needs to communicate reasons to

In Suresh Trading Corporation v. The Asst. Commissioner (Circle) of SGST, Tamil Nadu [W.P. No. 21109 of 2021, dated October 01, 2021], Suresh Trading Corporation ("the Petitioner") has filed this petition challenging the order dated October 10, 2019

In International Value Retail Private Limited v. Union of India and Ors. [WPA 11147 of 2020 dated September 10, 2021], the current petition has been filed by International Value Retail Private Limited ("the Petitioner") challenging the Show Cause Not

In Assistant State Tax Officer (Intelligence), Alappuzha v. VST AND Sons (P.) Ltd [WA NO. 914 OF 2021 dated July 22, 2021], the current application has been filed by the Department following the Writ Petition WP(C). No. 22304 OF 2020(K) dated October

The Hon'le Madras High Court in the case of Platinum Holdings Pvt. Ltd. v. Additional Commissioner of GST & Central Excise [W.P.No.13284 of 2020 decided on August 11, 2021] has held that a Special Economic Zone ("SEZ") falls withing the meaning of ‘a

The Hon'ble Patna High Court, in M/s Manoj Kumar v. The State of Bihar and Ors. [Writ Petition No.17524 of 2021 decided on October 6, 2021] has held that a demand made under GST laws on the basis of orders passed where the assessee was not given a re

In Kerala High Court Advocates' Association and Ors. v. The Assistant Commissioner SGST, Ernakulam [W.P. (C) No. 20304 of 2021 dated September 23, 2021], Kerala High Court Advocates' Association ("the Petitioner") filed a Writ Petition challenging GS