Case Title: The State of Telangana & Ors. V. M/S Tirumala Constructions., Civil Appeal No(S). 1628 Of 2023

Citation : 2023 LiveLaw (SC) 927

A Division Bench of the Supreme Court, while deciding the appeals arising from judgments of Telangana, Gujarat and Bombay High Court with respect to the validity of VAT Amendment Act in their respective states, made several significant findings regarding Section 19 of the Constitution (101st Amendment) Act (Amendment), 2016, which allowed the introduction of the Goods and Services Tax.

No Service Tax Applicable on User Development Fee collected From Passengers by Delhi, Mumbai and Hyderabad International Airports: Supreme Court

Case Title: Central GST Delhi – III vs Delhi International Airport Ltd

Citation : 2023 LiveLaw (SC) 457

The Supreme Court has ruled that the “user development fee” (UDF) levied and collected by the airport operation, maintenance, and development entities from passengers departing the concerned airports, is a statutory levy, and thus, it is not subjected to levy of service tax under the provisions of the Finance Act, 1994.

Issuance Of Corporate Guarantee On Behalf Of Group Companies Without Consideration Is Not A Taxable Service: Supreme Court

Case Title: Commissioner Of CGST And Central Excise Versus M/S Edelweiss Financial Services Ltd.

Citation: 2023 LiveLaw (SC) 281

The Supreme Court has held that the issuance of a corporate guarantee on behalf of group companies without consideration is not a taxable service.

The division bench of Justice Hrishikesh Roy and Justice Manoj Misra has observed that, as there is no consideration involved, no service tax would be assessed on the corporate guarantees given by a parent company to its subsidiaries.

'Premature For High Court To Opine On Tax Evasion': Supreme Court Sets Aside HC Order Which Quashed Notice Under Section 130 CGST Act

Case Title: State of Punjab Versus Shiv Enterprises Civil Appeal No. 359 of 2023

Citation : 2023 LiveLaw (SC) 56

Observing that it was "premature" on the part of the High Court to quash a show-cause notice issued under Section 130 of the Central Goods and Service Tax Act by invoking Article 226 jurisdiction, the Supreme Court recently set aside an order passed by the Punjab and Haryana High Court.

Revenue Dept Can't Recover Refunded Cess Amount Because Refund Was Based On A Judgment Which Was Later Overruled : Supreme Court

Case Title: Commissioner of CGST and Central Excise (J and K) vs M/s Saraswati Agro Chemicals Pvt. Ltd.

Citation : 2023 LiveLaw (SC) 522

The Supreme Court has upheld the decision of the Jammu and Kashmir and Ladakh (J&K&L) High Court where the court had held that the assessee was not liable to return the Education Cess and Secondary & Higher Education Cess in view of the law subsequently laid down by the Supreme Court in M/s Unicorn Industries vs. Union of India, (2020) 3 SCC 492.

Delhi High Court

GST | Show Cause Notice Must Clearly Indicate Reasons For Which Registration Cancellation Is Proposed: Delhi High Court

Case Title: M/S Frequent Logistics Services PVT. LTD. v. Commissioner Goods and Service Tax Department And ORS.

Citation: 2023 LiveLaw (Del) 799

Delhi High Court has recently set aside show cause notice proposing to cancel GST registration and the consequential order cancelling the same on the ground that reasons for cancelling registration of assessee were not clearly mentioned in the show cause notice.

Show Cause Notice Lacks Reasons In Detail For Denial Of Refund Of ITC To Mcdonald's India: Delhi High Court

Case Title: M/S Mcdonalds India Pvt. Ltd. Versus Additional Commissioner

Citation: 2023 LiveLaw (Del) 479

The Delhi High Court has held that the show cause notice lacks reasons in detail for the denial of refund of Input Tax Credit (ITC) to Mcdonald's India.

Delhi High Court Quashes SCN For Being Devoid Of Reasons, Restores GST Registration

Case Title: Rishiraj Aluminium Private Limited Versus Goods And Service Tax Officer

Citation: 2023 LiveLaw (Del) 517

The Delhi High Court has quashed the show cause notice as it was devoid of reasons and restored the GST registration.

Rule 89(4) Under CGST Rules Inapplicable On Refund Of Integrated Tax Paid On Zero-Rated Supply: Delhi High Court

Case Title: Ohmi Industries Asia Private Limited Versus Assistant Commissioner

Citation: 2023 LiveLaw (Del) 518

The Delhi High Court has held that Rule 89(4) of the Central Goods and Services Tax Rules, 2017 is inapplicable to cases of refund of integrated tax paid on zero-rated supply.

No Justification For Not Adjudicating The Notice For More Than 13 Years After Its Issuance: Delhi High Court

Case Title: Nanu Ram Goyal Versus Commissioner Of CGST And Central Excise, Delhi

Citation: 2023 LiveLaw (Del) 332

The Delhi High Court has held that there is no justification for not adjudicating the notice for more than thirteen years after its issuance.

The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the larger public interest requires that the Revenue Department and its officials adjudicate the show cause notice expeditiously and within a reasonable time.

Refund Claim Embedded In Return, No Need To File Fresh Claim: Delhi High Court Directs Dept. To Pay 6% Interest

Case Title: Commissioner Of Trade And Taxes Versus Corsan Corviam Construction S.A.-Sadbhav Engineering Ltd.

Citation: 2023 LiveLaw (Del) 281

The Delhi High Court has held that since the claim for a refund made by the assessee was embedded in its return and the assessee was not required to file a fresh claim.

The division bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has directed the Department to pay interest within 4 weeks.

Attachment Of Bank Accounts Is A Draconian Step, Attachment Is Subject To The Condition Mentioned U/s 83 Of GST Act: Delhi High Court

Case Title: Sakshi Bahl Versus The Principal Additional Director General

Citation: 2023 LiveLaw (Del) 282

The Delhi High Court has held that attachment of bank accounts is a draconian step and the action can only be taken in case conditions specified in Section 83 of the GST Act, are fully satisfied.

Services Provided By EY India To Overseas EY Entities Not “Intermediary Services”: Delhi High Court Directs IGST Refund To EY India

Case Title: M/s Ernst and Young Ltd vs. Additional Commissioner, CGST Appeals & Anr.

Citation: 2023 LiveLaw (Del) 288

The Delhi High Court has ruled that the services provided by M/s Ernst and Young Limited (India), the Indian Branch Office of UK based company, M/s Ernst & Young Limited (E&Y Ltd), to overseas EY Entities, is not an “intermediary service”.

Allegations Of Availment Of Fake Credit Cannot Be A Ground For Rejecting The Refund Applications Unless It Is Established: Delhi High Court

Case Title: M/S Balaji Exim Versus Commissioner, CGST

Citation: 2023 LiveLaw (Del) 267

The Delhi High Court has held that allegations of availing of fake credit cannot be a ground for rejecting the refund applications unless it is established that the petitioner has not received the goods or paid for them.

Fraudulent GSTN Registration: Delhi High Court Directs Petitioner To Reveal Details Of His Friend Who Obtained It

Case Title: Anil Kumar Versus The Gst Commissioner, Cgst, And Central Excise And Ors.

Citation: 2023 LiveLaw (Del) 253

The Delhi High Court has ordered the petitioner to reveal the name of the friend who fraudulently obtained a GSTIN using his credentials at the department.

The division bench of Justice Vibhu Bakhru and Justice Amit Mahajan has directed the petitioner to disclose the identity of his friend, to whom he claims to have handed over his identity documents, to the police authorities as well as to the state GST authorities. The petitioner shall fully cooperate with the concerned authorities and provide them with all the information as required.

Applications For Refund Of ITC Cannot Be Denied On Mere Suspicion: Delhi High Court

Case Title: M/s Balaji EXIM vs Commissioner, CGST and Ors.

Citation: 2023 LiveLaw (Del) 227

The Delhi High Court has held that applications for refund of Input Tax Credit (ITC) cannot be rejected merely on suspicion and without any cogent material.

Attachment Of Bank Accounts Is A Draconian Step, Attachment Is Subject To The Condition Mentioned U/s 83 Of GST Act: Delhi High Court

Case Title: Sakshi Bahl Versus The Principal Additional Director General

Citation: 2023 LiveLaw (Del) 282

The Delhi High Court has held that attachment of bank accounts is a draconian step and the action can only be taken in case conditions specified in Section 83 of the GST Act, are fully satisfied.

Payment Of Tax And Penalty To Release Detained Goods Can't Be Treated As “Admission” On The Part Of Assessee: Delhi High Court

Case Title: Ram Prakash Chauhan Versus Commissioner of Delhi (GST)

Citation: 2023 LiveLaw (Del) 78

The Delhi High Court has held that the payment of tax and penalty to release the detained goods shall not be treated as "admission" on the part of the assessee.

The division bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the petitioner had paid the tax and penalty for the release of the goods and that the said payment was not voluntary. Neither the show-cause notice nor the order of demand clearly sets out the reason for imposing the tax liability as well as the penalty.

CAAR Not Barred From Giving Ruling On The Ground Of Preliminary Exercise Being Done By Customs Officer: Delhi High Court

Case Title: Directorate of Revenue Intelligence (Hqrs.) versus M/s Spraytec India Ltd

Citation: 2023 LiveLaw (Del) 82

The Delhi High Court has ruled that merely because an officer of customs contemplates that a question may arise for consideration, does not mean that the question is “pending” consideration so as to bar the Customs Authority for Advance Ruling (CAAR) from deciding the issue in an application for advance ruling, under Clause (a) of the proviso to Section 28-I (2) of the Customs Act, 1962.

No Provision In GST Act for Confiscating Currency From The Premises: Delhi High Court

Case Title: Arvind Goyal CA Versus UOI

Citation: 2023 LiveLaw (Del) 83

The Delhi High Court ruled that there is no provision in the GST Act that would allow for the forcible removal of currency from the premises of any person.

The division bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the powers of search and seizure are draconian powers and must be exercised strictly in terms of the statute and only if the necessary conditions are satisfied.

Budgetary Support Under GST Regime Can't Be Denied To Eligible Unit: Delhi High Court

Case Title: M/s Special Cables Pvt Ltd versus Central Board of Indirect Taxes and Customs & Ors.

Citation: 2023 LiveLaw (Del) 120

The Delhi High Court has directed the revenue authorities to grant budgetary support to a manufacturing unit under the “Scheme of Budgetary Support under Goods and Services Tax (GST) Regime”, available to 'eligible units' located in specified States. The Court took note that the petitioner was eligible for exemption from Central Excise Duty prior to 01.07.2017, i.e., before the introduction of the GST regime in India, and thus, in terms of the scheme, it was entitled to avail budgetary support.

Show Cause Notice Bereft Any Specific Allegation, Delhi High Court Quashes GST Registration Suspension Order

Case Title: Fayiz Nangaparambil Versus Union Of India

Citation: 2023 LiveLaw (Del) 469

The Delhi High Court has held that the Show Cause Notice was short of the necessary requirements as it did not contain any specific allegation.

DGGI Can't Be Stopped From Taking Intelligence-Based Enforcement Action When Investigation By Other Authority Is Going On: Delhi High Court

Case Title: M/S. Hanuman Enterprises Pvt. Ltd. Versus The Additional Director General Directorate General Of GST

Citation: 2023 LiveLaw (Del) 756

The Delhi High Court has held that the Directorate General of Goods and Service Tax Intelligence (DGGI) cannot be stopped from taking intelligence-based enforcement action when investigations by other authorities are going on.

Citation: 2023 LiveLaw (Del) 1351

Case Title: M/S Sethi Sons (India) Versus Assistant Commissioner And Ors.

Citation: 2023 LiveLaw (Del) 1355

Case Title: M/S Aaira Batteries Versus Principal Commissioner Of Department Of Trade Taxes, Government Of NCT Of Delhi

Decision To Cancel GST Registration With Retrospective Effect Must Be Based On Some Objective Criteria: Delhi High Court

Case Title: Pratima Tyagi Versus Commissioner Of GST

Citation: 2023 LiveLaw (Del) 1310

The Delhi High Court has held that the decision to cancel the GST registration with retrospective effect must be based on some objective criteria.

ITC Reversal During Late Night Search Involuntarily: Delhi High Court Directs Dept. To Reverse ITC In Assessee's ECL

Case Title: Santosh Kumar Gupta Prop. Mahan Polymers Versus Commissioner, Delhi Goods And Services Tax Act & Ors.

Citation: 2023 LiveLaw (Del) 1269

The Delhi High Court has directed the department to reverse the input tax credit (ITC) amounting to Rs. 22,14,226 in the petitioner's electronic credit ledger (ECL).

Assessee Coerced To Deposit GST During Search: Delhi High Court Orders Refund

Case Title: Neeraj Paper Marketing Ltd. Versus Special Commissioner, Department Of Trade And Taxes, Gnctd & Ors.

Citation: 2023 LiveLaw (Del) 1270

The Delhi High Court has directed the department to refund the amount deposited by the petitioner by making a payment of Rs. 23,70,000 in cash along with interest at a rate of 6% per annum.

GST Officers Should Not Pressurise Taxpayers To Pay Tax Not Following Procedure: Delhi High Court

Case Title: Lovelesh Singhal Prop Shivani Overseas Versus Commissioner, Delhi Goods And Services Tax & Ors.

Citation: 2023 LiveLaw (Del) 1273

The Delhi High Court has held that it is impermissible for the officers to pressurize the taxpayers to pay tax without following the requisite procedure, notwithstanding that it may be apparent that such tax is due and payable.

Bombay High Court

Bombay High Court Restrains GST Dept. From Passing Final Order On Demand Notices Against Delta Corp.

Case Title: Delta Corp Limited & Anr. Versus Union Of India & Ors.

The Bombay High Court has restrained the GST Department from passing final order on demand notices against Delta Corp.

Bombay High Court Upholds The Validity of Provisions Dealing With Place Of Supply Under IGST

Case Title: Dharmendra M. Jani Versus Union of India

The Bombay High Court has upheld the validity of Section 13(8)(b) and Section 8(2), which deal with place of supply under the Integrated Goods and Service Tax Act, 2017 (IGST Act).

Constitutionality Of Taxing Intermediary Services Under GST: Bombay High Court Upholds Validity Of Section 13(8)(b) Of IGST Act

Case Title: Dharmendra M. Jani Versus UOI

The Bombay High Court has upheld the constitutionality of taxing intermediary services under the IGST Act.

GST Act Can't Be Interpreted To Deny Right To Carry Trade And Commerce By Citizens: Bombay High Court

Case Title: Rohit Enterprises Versus The Commissioner State GST Bhavan

Citation: 2023 LiveLaw (Bom) 108

The Aurangabad Bench of the Bombay High Court has held that the provisions of the GST enactment cannot be interpreted so as to deny the right to carry on trade and commerce to any citizen or subject.

Constitute GST Tribunal To Reduce Needless Litigations In The Form Of Filing Writ Petitions: Bombay High Court Advises CBIC

Case Title: Rochem India Pvt. Ltd. Versus CBIC

The Bombay High Court has advised the Central Board of Indirect Taxes (CBIC) to construct GST tribunals to reduce needless litigation in the form of filing writ petitions.

Who Is The Proper Authority To Decide IGST Refund? Bombay High Court Directs The Dept. To Decide

The Bombay High Court has directed the department to decide who has the proper authority to decide on an IGST refund.

The division bench of Justice Nitin Jamdar and Justice Abhay Ahuja has noted that the customs authorities claimed that the GST authority is the proper officer for processing refund claims, whereas the GST authorities claim that it is the customs officer.

Tea Stored In Warehouse Is An Agricultural Produce, Not Exigible To Service Tax: Bombay High Court

Case Title: Nutan Warehousing Company Pvt. Ltd. Versus The Commissioner

The Bombay High Court has issued a writ of certiorari against the Appellate Authority of Advance Ruling (AAAR) and held that “tea” stored in warehouses is agricultural produce and is not eligible for service tax.

Bombay High Court Directs Dept. To Permit Amend In GSTR-1, Either Online Or Manual

Case Title: Star Engineers (I) Pvt. Ltd. Versus Union of India

The Bombay High Court has directed the department to permit the petitioner or assessee to amend or rectify Form GSTR-1 for the period July 2021, November 2021, and January 2022, either online or manually.

State GST Dept. Doesn't Have Jurisdiction To Retain Amount Of Tax On Export Transactions: Bombay High Court

Case Title: Media Net Software Services (India) Pvt. Ltd. Versus Union of India & Ors.

The Bombay High Court has held that CGST/MGST authorities would not have jurisdiction to retain the amount of tax on export transactions.

GST Provisional Attachment Order Not Valid After Expiry Of 1 Year: Bombay High Court

Case Title: Bharat Parihar Vs. State of Maharashtra

The Bombay High Court has held that the GST provisional attachment order is not valid after one year.

Bombay High Court Allows IGST Refund On Zero Rated Supply Along With 7% Interest

Case Title: Sunlight Cable Industries Versus The Commissioner of Customs

The Bombay High Court has allowed the refund of IGST on zero-rated supply along with 7% interest.

Shifting Of Commissionerates, Re-Organisation Of Office, Not A Valid Justification For Inordinate Delay In SCN Adjudication: Bombay High Court

Case Title: Coventry Estates Pvt. Ltd. Versus The Joint Commissioner CGST and Central Excise

The Bombay High Court has held that the belated hearing of the show cause notice would amount to a violation of the principles of natural justice.

Madras High Court

Madras High Court Allows Company To File Statutory Appeal After Limitation Period Noting That It Could Not Check GST Portal Due To Lack Of Employees

Case Title: SRM Engineering Construction Corporation Limited v. The Assistant Commissioner (ST) (FAC)

Citation: 2023 LiveLaw (Mad) 303

The Madras High court recently allowed a company to file a Statutory Appeal against the Assessment Order passed by the Assistant Commissioner (ST) (FAC) even though the limitation period to file an appeal had expired after noting that the company failed to access the notice in the GST portal.

Refund Or Carry Forward The ITC To GST Regime Is Dealer's Choice: Madras High Court

Case Title: Easwaran Brothers India Private Limited Versus The Assistant Commissioner (ST) (FAC)

Citation: 2023 LiveLaw (Mad) 4

The Madras High Court has held that the dealer has two options: refund or carry forward the ITC to the GST regime.

The single bench of Justice M. Sundar has observed that the dealer cannot be compelled to opt for one of the two, i.e., refund or carry forward the ITC to the GST regime. It is, after all, an option given to the dealer. The provisional refund order issued by the department and the issuance of what is known as "Form-P" clearly defined the entitlement of the dealer.

Can the Writ Court Condone Delay Beyond Time Limit Under GST Act: Madras High Court Refers Issue To DB

Citation: 2023 LiveLaw (Mad) 27

The Madras High Court has referred to the division bench the issue of the power of the high court under Article 226 to condone the delay beyond the maximum time limit stipulated under the GST Act.

The single bench of Justice Abdul Quddhose has observed that there were two contradictory views expressed by two judges of the Madras High Court.

Madras High Court Dismisses Plea By AR Rahman, GV Prakash and Santhosh Narayan Challenging GST Department's Order Claiming Service Tax

Case Title: M/s. Amirta International Institute of Hotel Management v. The Principal Commissioner of CGST & Central Excise

Citation: 2023 LiveLaw (Mad) 41

The Madras High Court has recently dismissed the pleas filed by music composers AR Rahman, GV Prakash and Santhosh Narayan challenging the proceedings initiated by the Commissioner of the GST Department levying service tax on transfer of copyright in musical work for the period between 2013 and 2017.

State GST Authority Can't Prosecute If The Central Authority Has Already Initiated Action: Madras High Court

Case Title: Tvl Metal Trade Incorporation Versus The Special Secretary

Citation: 2023 LiveLaw (Mad) 51

The Madras High Court has held that the State Authority cannot prosecute the petitioner once again as the Central Authority has already initiated action against the petitioner in respect of the very same subject matter.

Errors Committed Are Inadvertent, Rectification Would Enable Proper Reporting Of The Turnover And ITC: Madras High Court

Case Title: Deepa Traders Versus Principal Chief Commissioner of GST & Central Excise

Citation: 2023 LiveLaw (Mad) 104

The Madras High Court has held that errors committed are inadvertent and, the rectification would, in fact, enable proper reporting of the turnover and input tax credit (ITC) to enable claims to be made in an appropriate fashion by the assessees.

Kerala High Court

GST Act Has An Inbuilt Mechanism And Impliedly Excludes The Application Of The Limitation Act: Kerala High Court

Case Title: Penuel Nexus Pvt. Ltd. Versus The Additional Commissioner Headquarters (Appeals)

Citation: 2023 LiveLaw (Ker) 280

The Kerala High Court has held that Section 107 of the CGST Act is an inbuilt mechanism and has impliedly excluded the application of the Limitation Act.

Extension Of Limitation To Issue Order Under S. 73 Of CGST Act Would Also Extend Time Limit To Issue SCN: Kerala High Court

Case Title: Pappachan Chakkiath versus Assistant Commissioner & Ors.

The Kerala High Court has ruled that when the time limit for issuing an order under Section 73(10) of the CGST Act stands extended by a notification, the time limit for issuance of show cause notice under Section 73(2) would also stand extended.

Classification Of Dr.Reddy's Senquel-AD As A Mouthwash Or A Medicament: Kerala High Court Remands The Matter Back

Case Title: Dr. Reddys Laboratories Ltd. Versus The Commissioner Of Commercial Taxes

Citation: 2023 LiveLaw (Ker) 407

The Kerala High Court has remitted the issue of the classification of Dr.Reddy's Senquel-AD as a mouthwash or a medicament for fresh consideration.

DGFT Circular Providing 4% of SAD Refund Published On The Official Website Amounts To Public Notice: Kerala High Court

Case Title: M/S. Elite Green Pvt Ltd Versus Under Secretary

Citation: 2023 LiveLaw (Ker) 369

The Kerala High Court has held that a circular issued by the Directorate General Of Foreign Trade (DGFT) providing 4% of the Special Additional Duty (SAD) refund published on the official website amounts to public notice.

GST - Input Tax Credit Cannot Be Denied To Purchaser Merely Because Seller Didn't Record Transaction In GSTR-2A Form: Kerala High Court

Counsel for the Petitioner: Advocates Aji V. Dev, H. Abdul Lathief, Alan Priyadarshi Dev, and S. Sajeevan

Citation: 2023 LiveLaw (Ker) 495

The Kerala High Court recently held that Input Tax Credit (ITC) cannot be denied to a purchaser merely on ground of non-reflection of the transaction in the GSTR-2A Form.

GST Registration Cancellation: Superintendent Of Central Tax To Take Independent Decision Without Influenced By Direction Of DGGI: Kerala High Court

Case Title: Muhammad Salmanul Faris K Versus The Superintendent

Citation: 2023 LiveLaw (Ker) 530

The Kerala High Court has held that the Superintendent of Central Tax should take an independent decision without being influenced by the direction of the DGGI, Kochi Zonal Unit.

Karnataka High Court

Rule Whittling Down Input Taxes Refund Paid In Course Of Making A Zero-Rated Supply Is Ultra Vires: Karnataka High Court

Case Title: M/S Tonbo Imaging India Pvt Ltd Versus Union Of India

Citation: 2023 LiveLaw (Kar) 134

The Karnataka High Court has an amendment to Rule 89(4) (C) of the CGST Rules by Notification 16/2020-CT dated 23.03.2020 is illegal, arbitrary, unreasonable, irrational, unfair, unjust, and ultra vires Section 16 of the IGST Act and Section 54 of the CGST Act.

Circular Regarding Mismatch Of ITC Is Applicable For 2019-20 In Case Of Identical Errors: Karnataka High Court

Case Title: M/s Wipro India Ltd. Versus Assistant Commissioner Of Central Tax

Citation: 2023 LiveLaw (Kar) 13

The Karnataka High Court has held that the circular regarding the mismatch of input tax credit (ITC) is applicable for 2019–20 in the case of identical errors.

No GST Applicable On Supply Of Vouchers: Karnataka High Court

Case Title: M/s Premier Sales Promotion Pvt Ltd versus Union of India & Ors.

Citation: 2023 LiveLaw (Kar) 53

The Karnataka High Court has ruled that vouchers do not fall under the category of goods and services and therefore, the issue and supply of vouchers would not attract GST.

Charger Sold Along With Mobile Phone Can't Be Differently Taxed: Karnataka High Court

Case Title: The State of Karnataka Versus The Index Technologies India Ltd.

Citation: 2023 LiveLaw (Kar) 93

The Karnataka High Court has held that the charger, which is sold along with the mobile phone in one set, is taxable at the rate of 5%.

DGFT Has No Authority To Violate The Foreign Trade Policy, Power Lies Only With Central Govt: Karnataka High court

Case Title: M/S Patanjali Foods Limited Versus Union Of India

Citation: 2023 LiveLaw (Kar) 133

The Karnataka High Court has held that only the Central Government can make provision for prohibiting, restricting, or regulating the import or export of goods or services, or technology and not the Director General of Foreign Trade (DGFT).

Rule Whittling Down Input Taxes Refund Paid In Course Of Making A Zero-Rated Supply Is Ultra Vires: Karnataka High Court

Case Title: M/S Tonbo Imaging India Pvt Ltd Versus Union Of India

Citation: 2023 LiveLaw (Kar) 134

The Karnataka High Court has an amendment to Rule 89(4) (C) of the CGST Rules by Notification 16/2020-CT dated 23.03.2020 is illegal, arbitrary, unreasonable, irrational, unfair, unjust, and ultra vires Section 16 of the IGST Act and Section 54 of the CGST Act.

Gujarat High Court

'Provide Specific Reasons': Gujarat High Court Quashes Order Cancelling Firm's GST Registration Based On Cryptic Show Cause Notice

Case Title: Sona Metals Versus State Of Gujarat

Case Citation: 2023 Livelaw (Guj) 105

The Gujarat High Court has quashed an order cancelling the Goods and Services Tax (GST) registration of Sona Metals, citing a lack of detailed reasons for the cancellation.

GST Payable Only On The Cost of Construction and Not On The Cost Of Land: Gujarat High Court

Case Title: Munjaal Manishbhai Bhatt Versus Union Of India

Case Citation: 2023 Livelaw (Guj) 94

The Gujarat High Court, while giving major relief to the buyers, has held that GST is payable only on the cost of construction and not on the cost of land.

SGST Dept. Can Initiate Proceedings Against The Unit Situated In SEZ: Gujarat High Court Imposes Rs.10K Cost

Case Title: RHC Global Exports Private Limited Versus Union Of India

Case Citation: 2023 Livelaw (Guj) 98

The Gujarat High Court has held that the state GST department can initiate proceedings against the unit situated in the Special Economic Zone (SEZ).

Gujarat High Court Quashes Non-Speaking Cryptic Order Of GST Registration Cancellation

Case Title: Om Trading Vs State Of Gujarat R/Special Civil Application No. 8990 Of 2023

Case Citation: 2023 Livelaw (Guj) 117

The Gujarat High Court has clarified that an order for the cancellation of registration passed without providing any reasons is a non-speaking order and therefore is liable to be set aside.

Gujarat High Court Orders Refund Of IGST With Interest In An Inadvertent Tax Payment Case

Case Title: Tagros Chemicals India Pvt. Ltd. Versus Union Of India

Case Citation: Case Citation: 2023 Livelaw (Guj) 128

The Gujarat High Court has directed the refund of the Integrated Goods and Service Tax (IGST) amount, along with applicable interest, to a petitioner who inadvertently paid IGST at a higher rate than the concessional rate applicable.

Allahabad High Court

GST Act | If Invoice Or Any Other Specified Document Is Accompanying Goods, Then Consigner Or Consignee Are Deemed To Be Owner: Allahabad HC

Case Title: Western Carrier India Ltd v. State Of U.P. And 4 Others

Citation: 2023 LiveLaw (AB) 347

The Allahabad High Court held that if goods are accompanied by invoices or any other document as specified, either the consignee or the consigner shall be deemed owner of the goods. Penalty, if any, should be imposed under Section 129(1)(a) of the Goods and Services Tax Act, 2017.

Can't Deviate From Text Of GST Provisions, Rules And Forms In GST: Allahabad High Court Quashes Penalty

The Allahabad High Court has held that the Goods and Service Tax Act, 2017 is a complete code in itself and there can be no deviation from the text of the Act, Rules and Forms.

GST | Allow Assesee To Upload ITC-01 To Claim Input Tax Credit: Allahabad High Court

Case Title: M/S Anupam Electricals And Electronics vs. State of U.P. and Another

The Allahabad High Court has allowed the assessee-petitioner to upload ITC-01 to enable him to avail of Input Tax Credit for shifting from the Composite Scheme to the Normal Scheme.

Assessee Ought To Have Waited For Relevant Form To Go Live On GST Portal Instead Of Making Illegal Adjustment: Allahabad High Court

Case Title: M/S Tikona Infinet Private Limited vs. State of U.P. and Another Case Citation: 2023 LiveLaw (AB) 242

The Allahabad High Court has held that the assessee ought to have waited for the relevant form to go live on the GST portal instead of making an illegal adjustment.

Case Title: Hindustan Paper Machinery Industries v. Commissioner Cgst And 2 Others

Citation: 2023 LiveLaw (AB) 461

The Allahabad High Court has held that tax cases where the facts are undisputed and there are issues of jurisdiction and violation principles of natural justice involved may not be relegated to the Authorities.

E-Way Bill Expired Due To Vehicle Break Down: Allahabad High Court Quashes Seizure Memo

Case Title: M/S Rateria Laminators Pvt. Ltd. vs. Additional Commissioner

Case Citation: 2023 LiveLaw (AB) 268

The Allahabad High Court has set aside an order under Section 129(3) of the UPGST Act 2017 by which a penalty was imposed solely on the ground that no evidence had been adduced regarding the illness of the driver and the breakdown of the vehicle.

CGST Rules | Remedy Under Rule 159(5) Against Provisional Attachment Must Be Availed Before Approaching Court: Allahabad High Court

Case Title: Lalita vs. Central Goods And Service Tax And Another

Case Citation: 2023 LiveLaw (AB) 243

The Allahabad High Court has held that Rule 159(5) of the Central Goods and Service Tax Rules, 2017 which provides remedy to file objections against the attachment of property must be availed before approaching the Court.

Allahabad High Court Stays Rs.1,081 Crores GST Demand Against Paytm

Case Title: One 97 Communications Limited Versus UOI

The Allahabad High Court has stayed the Goods and Service Tax (GST) demand of Rs. 1,081 crores against Paytm.

"The amount of tax due on the transaction has already been paid, and the only dispute is whether it is to be treated as an intra-state sale or an inter-state sale; recovery of the demand raised shall remain stayed till the next date of hearing," the division bench headed by Chief Justice Rajesh Bindal and Justice J.J. Munir said while listing the matter for hearing on April 27, 2022.

'Refrain From Issuing Service Tax /GST Notices To Lawyers Rendering Legal Services': Allahabad HC Directs Lucknow GST Commissionerate

Case title - Pankaj Khare vs. Union Of India Thru. Secy. Deptt. Of Custom And Cgst, Ministry Of Finance, New Delhi And Others 2023 LiveLaw (AB) 187 [WRIT TAX No. - 148 of 2023]

Case Citation: 2023 LiveLaw (AB) 187

The Allahabad High Court has ordered the Commissioner, GST to issue clear direction to the GST Commissionerate in Lucknow that no notices regarding payment of service tax /GST are issued to the lawyers rendering legal service falling in the negative list so far as service tax is concerned.

Vague Arrest Memo, Allahabad High Court Grants Bail To Accused In Fake GST ITC Worth Rs.88 Crores

Case Title: Ashish Kakkar V/s UOI

Case Citation: 2023 LiveLaw (AB) 223

The Allahabad High Court has granted bail to the person allegedly involved in the creation of 92 fake GST Forms and the passing of fake Input Tax credits (ITC) to the tune of Rs. 88 crore.

No Notice For GST Recovery Issued Against The Applicant, Was Illegally Arrested: Allahabad High Court Grants Bail

Case Title: Ravinder Nath Sharma vs. UOI [Criminal Misc. Bail Application No. - 26376 Of 2023]

Case Citation: 2023 LiveLaw (AB) 213

The Allahabad High Court has granted bail on the grounds that no notice for GST recovery was issued against the applicant, who was illegally arrested.

No Notice For GST Recovery Issued Against The Applicant, Was Illegally Arrested: Allahabad High Court Grants Bail

Case Title: Ravinder Nath Sharma vs. UOI [Criminal Misc. Bail Application No. - 26376 Of 2023]

Case Citation: 2023 LiveLaw (AB) 213

The Allahabad High Court has granted bail on the grounds that no notice for GST recovery was issued against the applicant, who was illegally arrested.

GST | Show Cause Notice Must Contain Foundation Of Case On Which Action Is Necessitated: Allahabad High Court

Case Title: M/S Abhay Traders v. Commissioner Commercial Tax U.P. Lucknow And Another

Case Citation: 2023 LiveLaw (AB) 230

The Allahabad High Court has held that show cause notice must contain the foundation of the case based on which action is being necessitated. In case, the show cause notice is sufficient, assessee has remedy of filing reply/objections before the concerned authorities.

Rajasthan High Court

Entitlement Of ITC After Cancellation Of GST Registration Can Be Considered During Revocation: Rajasthan High Court

Case Title: M/s R.K. Jewelers Versus The Union of India

The Rajasthan High Court has held that the assessee is entitled to lodge an ITC claim when the department considers the issue of revocation of GST registration cancellation.

Rajasthan High Court Upholds GST Demand On Royalty Paid To The Mining Department Towards Mining Lease

Case Title: Rajasthan Granite Mining Association Versus Union of India

The Rajasthan High Court has upheld the GST demand on royalty paid to the Mining Department towards mining lease.

Rajasthan High Court Grants Bail To Accused On The Payment Of GST Evasion Amount

Case Title: Vikas Bajoria Versus Union Of India

Citation: 2023 LiveLaw (Raj) 2

The Rajasthan High Court has granted bail to the accused as he has already paid the amount of alleged GST evasion.

The single bench of Justice Mahendra Kumar Goyal has released the accused on bail on furnishing a personal bond of Rs. 1,00,000 together with two sureties in the sum of Rs. 50,000 each to the satisfaction of the trial court.

Taxpayer Cannot Be Compelled To Pay Tax On The Services Rendered By It Twice: Rajasthan High Court

Case Title: M/s. Skylark Infra Engineering Pvt. Ltd. Versus UOI

Citation: 2023 LiveLaw (Raj) 3

The Rajasthan High Court has held that the taxpayer cannot be compelled to pay tax on the services rendered twice.

The division bench of Justice Pankaj Mittal and Justice Subha Mehta ruled that the petitioner's supply of manpower to a company in Rajasthan is either an inter-state transaction subject to CGST+RGST or an intra-state transaction subject to IGST. The petitioner has deposited 18% of the IGST, and the respondents or department has recovered 35% of the CGST and RGST by attaching the petitioner's accounts.

Online Gaming Not Betting/Gambling; Rajasthan High Court Grants Interim Relief to Myteam 11

Case Title: Myteam11 Fantasy Sports Private Limited versus Union of India

Citation: 2023 LiveLaw (Raj) 4

The Rajasthan High Court has observed that the issue regarding the nature of gaming services provided online is no longer res-integra, adding that such gaming services have been held to be games of skill and not games in nature of betting or gambling.

Welding Electrodes Used For Repairing Plant & Machinery Are Capital Goods: Rajasthan High Court Allows CENVAT Credit To Hindustan Zinc

Case Title: Hindustan Zinc Ltd. Versus C.C.E.

Citation: 2023 LiveLaw (Raj) 68

The Rajasthan High Court has granted CENVAT Credit to Hindustan Zinc and held that welding electrodes used for repairing plants and machinery are capital goods and inputs.

Entitlement Of ITC After Cancellation Of GST Registration Can Be Considered During Revocation: Rajasthan High Court

Case Title: M/s R.K. Jewelers Versus The Union of India

The Rajasthan High Court has held that the assessee is entitled to lodge an ITC claim when the department considers the issue of revocation of GST registration cancellation.

Rajasthan High Court Upholds GST Demand On Royalty Paid To The Mining Department Towards Mining Lease

Case Title: Rajasthan Granite Mining Association Versus Union of India

The Rajasthan High Court has upheld the GST demand on royalty paid to the Mining Department towards mining lease.

Rajasthan High Court Grants Bail To Accused On The Payment Of GST Evasion Amount

Case Title: Vikas Bajoria Versus Union Of India

Citation: 2023 LiveLaw (Raj) 2

The Rajasthan High Court has granted bail to the accused as he has already paid the amount of alleged GST evasion.

The single bench of Justice Mahendra Kumar Goyal has released the accused on bail on furnishing a personal bond of Rs. 1,00,000 together with two sureties in the sum of Rs. 50,000 each to the satisfaction of the trial court.

Taxpayer Cannot Be Compelled To Pay Tax On The Services Rendered By It Twice: Rajasthan High Court

Case Title: M/s. Skylark Infra Engineering Pvt. Ltd. Versus UOI

Citation: 2023 LiveLaw (Raj) 3

The Rajasthan High Court has held that the taxpayer cannot be compelled to pay tax on the services rendered twice.

The division bench of Justice Pankaj Mittal and Justice Subha Mehta ruled that the petitioner's supply of manpower to a company in Rajasthan is either an inter-state transaction subject to CGST+RGST or an intra-state transaction subject to IGST. The petitioner has deposited 18% of the IGST, and the respondents or department has recovered 35% of the CGST and RGST by attaching the petitioner's accounts.

Online Gaming Not Betting/Gambling; Rajasthan High Court Grants Interim Relief to Myteam 11

Case Title: Myteam11 Fantasy Sports Private Limited versus Union of India

Citation: 2023 LiveLaw (Raj) 4

The Rajasthan High Court has observed that the issue regarding the nature of gaming services provided online is no longer res-integra, adding that such gaming services have been held to be games of skill and not games in nature of betting or gambling.

Welding Electrodes Used For Repairing Plant & Machinery Are Capital Goods: Rajasthan High Court Allows CENVAT Credit To Hindustan Zinc

Case Title: Hindustan Zinc Ltd. Versus C.C.E.

Citation: 2023 LiveLaw (Raj) 68

The Rajasthan High Court has granted CENVAT Credit to Hindustan Zinc and held that welding electrodes used for repairing plants and machinery are capital goods and inputs.

Orissa High Court

Different Amount Mentioned In Tax Invoice And E-Way Bill: Orissa High Court Orders Issuance Of Fresh Assessment Order

Case Title: M/s. Jena Trading and Co. Versus CT and GST Officer

Citation: 2023 LiveLaw (Ori) 47

The Orissa High Court has held that the different amounts mentioned in the tax invoice and e-Way Bill indicate a palpable error in the waybill, which may be construed as a human error. The bench of Justice B.R. Sarangi and Justice M.S. Raman quashed the assessment order and remitted the matter back to the assessing authority for reconsideration in accordance with the law.

Vedanta Claimed Unutilized ITC Refund, No Scope For Supplementary Refund Application Based On Fresh Calculation: Orissa High Court

Case Title: Vedanta Limited, Jharsuguda Versus Union of India

The Orissa High Court has held that Vedanta has claimed the refund of the unutilized input tax credit on account of zero-rated supplies by clubbing up all the transactions relating to three units. There is no scope to insist on consideration of a supplementary refund application based on a fresh calculation made by taking individual unit-wise transactions into account.

GST Tribunal Not Constituted: Orissa High Court Condones Delay And Stays GST Demand

Case Title: M/s. Laxman Barik Versus Joint Commissioner of State Tax (Appeals)

The Orissa High Court stayed the Goods and Service Tax (GST) demand subject to deposit of tax as the GST Tribunal is not constituted.

Unrealistic To Expect GST Return Filing Without Actual Commencement Of Business: Orissa High Court Directs Dept. To Process Licence Application

Case Title: M/s. Galaxy Bar and Restaurant, Nayagarh Versus State of Odisha and others

Citation: 2023 LiveLaw (Ori) 39

The Orissa High Court has held that the license application should not be rejected only because a GST return has not been filed yet, since it is unrealistic to expect that to happen without the actual commencement of its business.

Andhra Pradesh High Court

Life Tax On Vehicle Should Be On The Cost, Excluding GST And Cess: Andhra Pradesh High Court Directs Refund

Case Title: Valluru Pavan Chand Versus State of AP

Citation: 2023 LiveLaw (AP) 29

The Andhra Pradesh High Court has held that life tax is to be collected from the vehicle owner upon sale based on the net invoice price of the vehicle and not the ex-showroom price of the vehicle.

Tax Not Payable On Motor Vehicles Exclusively Used for Contract Inside Central Deposit Yard: Andhra Pradesh High Court

Case Title: Tarachand Logistics Solutions Limited Versus State of Andhra Pradesh

Citation: 2023 LiveLaw (AP) 30

The Andhra Pradesh High Court has held that the motor vehicles exclusively used for the petitioner's contract inside the Central Deposit Yard of Rashtriya Ispat Nigam Limited (RINL) are not liable for taxation and are entitled to exemption.

GST Dept. Can't Retain Disputed Amount Paid Due To Inadvertent Error: Andhra Pradesh High Court

Case Title: Varshan Enterprises Versus Office of GST Council

Citation: 2023 LiveLaw (AP)1

The Andhra Pradesh High Court has held that the GST department cannot retain the disputed amount that is paid to them due to an inadvertent error.

The division bench of Justice C. Praveen Kumar and Justice A.V. Ravindra Babu has observed that the amounts that were paid by the assessee or petitioner who furnished the incorrect details cannot be taken as a tax due from the department or respondents, legally. The department cannot contend that the claim, if any, of the petitioner is barred by limitation.

Since Investigation By DGGI Started Prior To Filing Of Application, AAR Order Is Invalid :Andhra Pradesh High Court

Case Title: M/s Master Minds versus AAAR (GST)

Citation: 2023 LiveLaw (AP) 6

The Andhra Pradesh High Court has ruled that the term 'any proceedings' referred to in the proviso to Section 98(2) of the CGST Act/ Andhra Pradesh GST Act (APGST Act), includes within its ambit the investigation initiated against the applicant under the said Act.

Acceptance GSTR-3B Returns With Late Fee Will Not Condone Delay In Claiming ITC: Andhra Pradesh High Court

Case Title: Thirumalakonda Plywoods Versus The Assistant Commissioner State Tax

Citation: 2023 LiveLaw (AP) 38

The Andhra Pradesh High Court has held that mere acceptance of Form GSTR-3B returns with a late fee will not exonerate the delay in claiming the Input Tax Credit (ITC).

Telangana High Court

Subsumption Of Service Tax Will Not Absolve Liability To Pay GST If Service Tax Was Agreed To Be Paid In Agreement : Telangana High Court

Case Title: Smt K. Himabindu v. TSRTC

Citation: 2023 LiveLaw (Tel) 3

In a Writ Petition, the Telangana High Court ordered that the Petitioner is liable to pay the GST on the license fee in place of service tax as the Petitioner was paying service tax separately under the terms of Deed of License.

Tripura High Court

GST ITC Available On Work Contract Services For The Construction Of Hotel Building: Tripura High Court

Case Title: M/S SR Constructions Vrs. The Union of India & Ors.

The Tripura High Court has held that in providing taxable work contract services for the said construction of a hotel building, the assessee is entitled to take an input tax credit on the goods and services being utilized for providing the taxable work contract services.

Jammu & Kashmir And Ladakh High Court

GST Budgetary Support Scheme Can't Be Interpreted Liberally: J&K And Ladakh High Court

Case Title: M/s Best Crop Science Industrial Area Versus Union of India

Citation: 2023 LiveLaw (152)

The Jammu & Kashmir and Ladakh High Courts have held that the GST Budgetary Support Scheme cannot be interpreted liberally.

Jammu & Kashmir And Ladakh High Court

GST Budgetary Support Scheme Can't Be Interpreted Liberally: J&K And Ladakh High Court

Case Title: M/s Best Crop Science Industrial Area Versus Union of India

Citation: 2023 LiveLaw (152)

The Jammu & Kashmir and Ladakh High Courts have held that the GST Budgetary Support Scheme cannot be interpreted liberally.

Patna High Court

Writ Petitioner Concealing CESTAT's Order Of Confiscation: Madhya Pradesh High Court Imposes Rs. 25K Cost

Case Title: Hitesh Nagwani Versus Commissioner Of Customs

The Madhya Pradesh High Court has imposed a cost of Rs. 25000 on the writ petitioner seeking provisional release of goods for suppressing the fact of CESTAT's final order of confiscation, which was well within his knowledge.

Power To Collect Entertainment Tax No Longer Vest In The State After 101st Amendment: Patna High Court

Case Title: M/s DEN Networks Limited Versus The State of Bihar

Citation: 2023 LiveLaw (Pat) 57

The Patna High Court has held that the power to collect entertainment tax would no longer vest in the state after the 101st Amendment.

GST Registration Cancelled Without Granting Opportunity Of Personal Hearing: Patna High Court Quashes Order

Case Title: Manoj Kumar Sah Versus The State of Bihar

Citation: 2023 LiveLaw (Pat) 1

The Patna High Court has held that the GST registration was canceled without granting him the opportunity of a personal hearing.

The division bench of Chief Justice Sanjay Karol and Justice Partha Sarthy has quashed the GST cancellation order and held that the authority ought to have at least referred to the contents of the show cause and the response thereto, which was not done. Not only is the order non-speaking, but it is also cryptic in nature, and the reason for cancellation is not decipherable.

No Penalty Under Section 129(3) Of CGST Act Could Be Imposed Without Providing A Hearing Opportunity U/S 129(4) Of The Act

Citation: 2023 LiveLaw (Pat) 80

While observing that a petitioner's response to the show cause is required to be considered after due opportunity of hearing, in accordance with the statutory provisions, the Patna High Court has overturned the penalty imposed on a petitioner for moving goods without a valid e-way bill.

Tax Authorities Should Not Act As Extortionist, Act Like Business Facilitator; Patna High Court Imposes Cost On Officer

Case Title: Sita Pandey Versus The State of Bihar

LL Citation: 2023 LiveLaw (Pat) 111

The Patna High Court has imposed a cost of Rs. 5,000 on officers for surreptitiously making tax recoveries contrary to GST enactment.

Patna High Court Rejects Bail Plea Of Accused In Money Laundering Case Due to Lack Of Satisfactory Explanation Of Assets And Cash Holdings

Case Title: Chandrama Prasad Singh @ Chandrama Prasad @ Tuntun Singh vs. The State of Bihar and Another

LL Citation: 2023 LiveLaw (Pat) 106

The Patna High Court has rejected the bail application of the petitioner in connection with a Special (Trial) PMLA (Prevention of Money Laundering Act) Case arising from ECIR (Enforcement Case Information Report) proceedings. The petitioner faced charges under Sections 3, 4, 44, and 45 of the Prevention of Money Laundering Act, 2002.

Appellate Authority Or Article 226 Of The Constitution Cannot Extend Delay Condonation Period With A Specified Timeframe: Patna High Court

Case Title: M/s Narayani Industry vs. The State of Bihar

LL Citation: 2023 LiveLaw (Pat) 107

The Patna High Court has issued a significant ruling clarifying the limitations of Article 226 of the Indian Constitution in cases involving the Bihar Goods and Services Tax Act, 2017 (BGST). The court has held that when a statute prescribes a specific time frame for condoning delays, the Appellate Authority under Article 226 does not have the authority to extend this stipulated period.

Patna High Court Upholds Constitutional Validity Of Section 16(4) Of CGST Act, 2017

Case Title: Gobinda Construction Versus UOI

Citation: 2023 LiveLaw (Pat) 109

The Patna High Court upheld the constitutional validity of Section 16(4) of the CGST/BGST Act, 2017 and did not find Section 16(4) to be violative or inconsistent with the fundamental rights guaranteed under the constitution.

Civil Liability Imposed for Failing to Settle Tax Dues Due to Incorrect Input Tax Credit Claim, Attracts Penalty: Patna High Court

Case Title: M/s Munna Traders vs. The State of Bihar and Others

LL Citation: 2023 Livelaw (Pat) 112

In a recent verdict, the Patna High Court upheld the imposition of interest and penalty on M/s Munna Traders, an assessee under the Bihar Goods and Services Tax Act (BGST Act). The penalties were enforced due to an excessive claim of input tax credit, with the Court deeming the penalty as a civil liability arising from the failure to pay the due tax, stemming from an erroneous input tax credit claim.

Madhya Pradesh High Court

Failure Of Kia Motors To Furnish Information For The Entry Of Demo Car Into Madhya Pradesh: Madhya Pradesh High Court Upholds GST Levy

Case Title: M/S Kia Motors India Private Ltd. Versus The State Of Madhya Pradesh

Case Citation: 2023 LiveLaw (MP) 76

The Madhya Pradesh High Court has held that in the absence of information given, the entry of a demo car into the state of Madhya Pradesh renders it exigible to GST.

Calcutta High Court

Lawyer-Client Privileged Communication; GST Dept. Can't Issue Notice To Lawyer : Calcutta High Court

Case Title: Himangshu Kumar Ray Versus State Of West Bengal

The Calcutta High Court has held that the GST department cannot issue notice to the advocate appearing on behalf of the assessee.

Buyer Not Liable For Seller's Default: Calcutta High Court Set Aside ITC Reversal Demand Against Buyer

Case Title: Suncraft Energy Private Limited And Another Versus Assistant Commissioner

The Calcutta High Court has held that before directing the recipient of service or buyer to reverse the input tax credit and remit it to the government, the department ought to have taken action against the selling dealer.

GST Registration Cancellation With Retrospective Effect Can't Be A Ground To Deny GST ITC To The Buyer: Calcutta High Court

Case Title: M/s. Gargo Traders Versus The Joint Commissioner, Commercial Taxes

The Calcutta High Court, while noting that at the time of the transaction, the name of the supplier as a registered taxable person was already available with the government record, and the buyer/petitioner had paid the amount of the purchased articles as well as tax through the bank and not in cash, remanded the matter back to the department.

GST Dept. Empowered To Detain Vehicle And Seize The Goods: Calcutta High Court Upholds Penalty

Case Title: Ashok and Sons (HUF) Vs. Joint Commissioner

The Calcutta High Court has held that the GST department was lawfully permitted to impose a penalty under Section 129 as well as the SGST as the goods were found to be detained in the territory of the state.

The bench of Justice Bibek Chaudhuri has observed that Section 129 of the Central Goods and Services Tax Act, 2017, empowers the statutory authority to detain the vehicle and seize the goods. The goods shall be released only upon payment of a penalty equal to 200% of the tax payable on the goods.

Classification Of Polypropylene Bags Can't Be Changed Just To Avail Lower Tariff-Rate: Calcutta High Court Upholds AAAR's Ruling

Case Title: Mega Flex Plastics Ltd. & Anr. Versus The Union of India

The Calcutta High Court, while upholding the ruling of the Orissa Appellate Authority, held that the classification of polypropylene bags cannot be changed just to avail a lower tariff rate.

The single Justice Md. Nizamuddin has observed that the polypropylene bags manufactured by the petitioner are made from plastic granules and cannot be treated as textile articles.

Transporting Goods In A Vehicle Without Proper E-Way Bill Is A breach, Reasons Irrelevant: Calcutta High Court Upholds Penalty

Case Title: Asian Switchgear Private Limited Versus State Tax Officer

The Calcutta High Court upheld the penalty and stated that there was no requirement in law to verify the reason for transporting goods in a vehicle without a proper e-way bill.

Dept. Vacillating Whether Goods Were In Transit Or In Godown: Calcutta High Court Directs Refund Of Penalty

Case Title: Sandip Kumar Singhal Versus Deputy Commissioner, Revenue, Bureau of Investigation North Bengal Headquarter & Ors.

The Calcutta High Court has directed the refund of the penalty and held that the department was vacillating between Sections 67 and 68 of the GST Act, depending on whether the goods are in transit or in the godown.

Punjab & Haryana High Court

Reusing E-way Bills Demonstrates Intention Of Tax Evasion: Punjab And Haryana High Court Upholds Penalty Against Transporter

Case Title: M/s Bright Road Logistics Versus State of Haryana and Others

Citation: 2023 LiveLaw (PH) 142

The Punjab and Haryana High Court has upheld the penalty against the transporter and ruled that reusing e-way bills demonstrates the intention of tax evasion.

Punjab And Haryana High Court Directs GST Dept. To Return Illegally Recovered GST Without Issuing SCN Along With 6% Interest

Case Title: M/s Samyak Metals Pvt. Ltd. Versus Union of India and others

Citation: 2023 LiveLaw (PH) 109

The Punjab and Haryana High Court has directed the GST Department to return illegally recovered GST without issuing a Show Cause Notice, along with 6% interest.

Punjab & Haryana High Court Impedes Coercive Actions Against Online Opinion Betting App In Respect Of Rs. 1500 Crore GST Notice

Case Title: Probo Media Technologies Versus Union of India

The Punjab and Haryana High Court impeded coercive actions against the online opinion betting app, Probo Media Technologies, in respect of the GST Notice demanding Rs. 1500 crore.

Gauhati High Court

Output Tax Was Paid Using ITC, Railway Can't Deny GST Reimbursement On Price Variation: Gauhati High Court

Case Title: HCC-CPL (JV) Versus Union Of India

Citation: 2023 LiveLaw (Gau) 72

The Gauhati High Court had held that railways cannot deny GST reimbursement on account of price variation merely on the grounds that the output tax was paid through an electronic credit ledger using the Input Tax Credit (ITC).

CESTAT

Konkan Railway Not Liable To Pay Service Tax On Use Of Mangalore-Roha Line: CESTAT

Case Title: Konkan Railway Corporation Ltd. Versus Commissioner of Service Tax, Mumbai

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Konkan Railway is not liable to pay service tax on the use of the Mangalore-Roha Line.

Excavation And Raising Of Ore Classifiable Under “Business Auxiliary Service” And Not Under “Mining Service”: CESTAT

Case Title: M/s. Rashleela Enterprises Pvt. Ltd. Versus The Commissioner

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that excavation and raising of ore are classifiable under "business auxiliary service" and not under "mining service".

Purchase And Sale Of Liquor By The Corporation Will Not Fall Within The Ambit Of BAS And Is Not Taxable: CESTAT

Case Title: M/s. Rajasthan State Beverages Versus The Principal Commissioner

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the corporation will not fall within the ambit of Business auxiliary services (BAS) and would, therefore, not be taxable.

No Liability Of Knight Riders To Pay Service Tax On Coaching Service Provided In Relation To Sports: CESTAT

Case Title: M/s Knight Riders Sports Pvt Ltd. Versus Pr. Commissioner of Service Tax-IV

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Knight Riders are not liable to pay service tax on coaching services provided in relation to sports.

Central Excise Commissioner Can Direct The Deputy Commissioner To Appeal Before The Commissioner (Appeals): CESTAT

Case Title: M/s. Gannon Dunkerly & Co.Ltd. Versus Commissioner of CGST & CX, Bhubaneswar-I Commissionerate

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the Central Excise Commissioner can direct the Deputy Commissioner to appeal before the Commissioner (Appeals).

Procedural Lapse Cannot Be The Basis To Deny Service Tax Refund, Defeating The Object Of SEZ: CESTAT

Case Title: M/s Lupin Limited Versus Commissioner of Central Goods & Service Tax & Central Excise

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the beneficial object of establishing the SEZ tax-free, without any burden of duties, means that the procedural lapse, if any, cannot be the basis to deny the refund.

Cenvat Credit Available On Books Of Account Cannot Be Rejected Without Following Due Procedure: CESTAT

Case Title: M/s Saavn Media Private Limited Versus Commissioner of Central Goods & Service Tax-Mumbai East

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that unless CENVAT Credit availed by the appellant has not been recovered by way of the issue of a show cause notice invoking Rule 14 of the CENVAT Credit Rules, 2004, CENVAT Credit available on the books of account cannot be rejected when it is accumulated on account of export of service.

Allocation Of Area Development Charges By The State Government Cannot Be Treated As Consideration Towards A Service: CESTAT

Case Title: M/s. The Madhya Pradesh State Mining, Corporation Limited Versus Pr. Commissioner, CGST & Central Excise

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the allocation of area development charges by the state government cannot be treated as consideration for service.

Service Tax Not Leviable On Incentives For Achieving Sales Target: CESTAT

Case Title: M/s Audi Motors Pvt. Ltd. Versus Commissioner CGST, Jodhpur

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax is not leviable on incentives for achieving sales targets.

Rule 5 Of Cenvat Credit Rules, 2004 Cannot Be Invoked To Sanction The Refund Of Unutilized Cenvat Credit Lying With The Assessee: CESTAT

Case Title: M/s Mahavir Metal Manufacturing Company Versus Commissioner (Appeals), Central Excise and CGST

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has observed that Rule 5 of the Cenvat Credit Rules, 2004 cannot be invoked to sanction the refund of unutilized cenvat credit lying with the assessee.

Department Has No Right To File Revision Application In Case Of Refund Of Service Tax On Export Of Services: CESTAT

Case Title: Commissioner of Service Tax, Mumbai-II Versus Mail Order Solutions (I) Ltd.

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the department has no right to file a revision application in case of refund or rebate of service tax on the export of services since no such provision has been made for Revenue to file a revision application.

Departmental Action Demanding Service Tax At Visakhapatnam Unit Does Not Warranted Any Action In Kolkata Unit: CESTAT

Case Title: Commissioner of Service Tax, Kolkata Versus M/s. Walzen Strips Private Limited

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that departmental action demanding service tax at the Visakhapatnam unit does not warrant any action in the Kolkata unit.

Godrej Zymegold Contains Can Be Characterised As Fertilizer, Classified Under CTH 3101: CESTAT

Case Title: M/s. Godrej Agrovet Ltd. Versus Commissioner of CGST, Kolhapur

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Godrej Zymegold, which contains nitrogen and chlorine, suffices to characterize the product as fertilizer, classified under CTH 3101.

Excise Duty To Be Demanded From Job Worker, Not From Principal Manufacturer, When Transaction Is On Principal To Principal Basis: CESTAT

Case Title: M/s Commissioner of Central Goods And Service Tax, Excise Customs, Udaipur Versus Sonex Marmo Grani Pvt Ltd

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that there has to be excise duty demanded from the job worker and not from the principal manufacturer when transactions between the two are on a principal-to-principal basis.

Value Of Sale Of Books Cannot Be Included In The Value Of Coaching Services, No Service Tax Payable: CESTAT

Case Title: M/s. Kanhaiya Singh Vision Classes Private Limited Versus Commissioner of CGST & CX, Patna-I Commissionerate

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the value of the sale of books cannot be included in the value of coaching services and service tax is not payable.

Demand Under Service Tax On RCM, Has To Be Worked Out And Calculated Transaction-Wise And Invoice-Wise: CESTAT

Case Title: M/s. M.P. Audyogik Kendra Vikas Nigam Versus Principal Commissioner of Central Goods & Service Tax and Central Excise

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that demand under service tax on reverse charge mechanisms has to be worked out and calculated transaction-wise and invoice-wise.

Profit Made On Transportation Charges Need Not Be Included In The Assessable Value, No Excise Duty Payable: CESTAT

Case Title: M/s. Concrete Products and Construction Co. Versus Commissioner of GST & Central Excise

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that profit made on transportation charges need not be included in the assessable value and the excise duty is not leviable.

Service Tax Not Payable On Fixed Facility Charges For Providing Liquid Gas Storage Tanks: CESTAT

Case Title: M/s.Inox Air Products Ltd. Versus The Commissioner of GST & Central Excise

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on fixed facility charges (FFC) for providing liquid nitrogen gas storage tanks.

Interest On Delayed Service Tax Refund Payable On Expiry Of 3 Months From Application: CESTAT

Case Title: M/s Champion Flavours, Meerut Versus Commissioner CGST, Jammu

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that interest on delayed service tax refunds is payable on the expiration of 3 months from the date of application.

No Excise Duty Payable On Manual Segregation Of Scrap: CESTAT

Case Title: The Commissioner, Central Excise & CGST, Alwar Versus M/s R.P. Industries

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that excise duty is not levied on manual segregation of scrap.

CESTAT Allows Service Tax Refund To Developer Of Residential Flats On Cancellation Of Booking

Case Title: M/s Ratnawat Infra Construction Company Versus Commissioner, Central Excise & CGST-Jaipur I

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the service tax refund to the developer of residential flats on cancellation of the booking.

Haldiram Not Liable To Pay Service Tax On Take-Away Of Food Items: CESTAT

Case Title: Haldiram Marketing Pvt. Ltd. Versus Commissioner, Central Goods and Service Tax, GST Delhi East Commissionerate

The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax can be levied on the activity of takeaway food items.

Once The Flat Buyer Cancels The Booking Builder Not Liable To Pay Service Tax: CESTAT

Case Title: Credence Property Developers Pvt. Ltd. Versus Commissioner of CGST & Central Excise

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that once the buyer cancelled the booking and the consideration for service was returned, the service contract got terminated, and once it is established that no service is provided, then refund of tax for such service becomes admissible.

Gold Balas Are Gold Ornaments Having Definite Shape To Be Worn By The Local People: CESTAT

Case Title: Sailendra Narayan Panda Versus Pr. Commissioner of CGST & CX, Bhubaneswar

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has released the gold balas from custody and held that gold balas are gold ornaments having a definite shape to be worn by the local people.

The bench of P.K. Choudhary (Judicial Member) has observed that the Gold Control Act of 1968 has already been repealed since 1990. Under the new fiscal policy, the possession of gold is not an offense.

No Case Is Made Out By Customs For Confiscation Of Goods Meant For Export: CESTAT

Case Title: M/s Medista Overseas Versus Commissioner, Central Excise & Central Goods and Service Tax

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that a No Objection Certificate (NOC) is not required from the Drug Controller in respect of an export consignment filed for the export of drugs to Liberia.

Payments Made Through Cenvat Account Is Liable To Be Re-Credited If Excise Duty Is Paid In Cash: CESTAT

Case Title: M/s Mideast Integrated Steels Ltd. Versus Commissioner of CGST & Excise

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that once the duty has been paid in cash, earlier payments made through the Cenvat Account are liable to be re-credited to the Account and no objection that such re-credit was not on the basis of any eligible document can be adopted by the department.

The bench of P.K. Choudhary (Judicial Member) has observed that the suo motu credit of Cenvat reversed earlier involved only an account entry reversal and, in the process, no outflow of funds from the assessee, and accordingly, filing of a refund claim under Section 11B of the Central Excise Act, 1944, is not required.

CESTAT Allows Interest On Refunded Amount Deposited During Investigation

Case Title: M/s Leading Point Powertronics Pvt Ltd Versus Commissioner, Central Excise & CGST- Delhi South

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed interest on the amount refunded, which was deposited during the investigation.

CESTAT Allows Interest On Refunded Amount Deposited During Investigation

Case Title: M/s Leading Point Powertronics Pvt Ltd Versus Commissioner, Central Excise & CGST- Delhi South

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed interest on the amount refunded, which was deposited during the investigation.

Excise Duty Not Payable On Scrap Sent To The Job Workers For Manufacture Of Angles And Channels: CESTAT

Case Title: M/s.Tansi Pump Unit Versus The Commissioner of GST & Central Excise

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that excise duty is not payable on the scrap that has been sent to the job workers for the manufacture of intermediate products such as angles and channels.

Architect Service, Telephone Expenses For Construction Of Hotel Are Input Services: CESTAT Allows Cenvat Credit On Service Tax

Case Title: M/s Asrani Inns & Resorts Pvt. Ltd. Versus Commissioner of Central Goods & Service Tax Navi Mumbai

The Mumbai Bench of the Customs, Excise, and Service Tax Tribunal (CESTAT) has allowed the Cenvat Credit on Service Tax paid on architect services; telephone expenses, etc. for construction of hotel are input services.

Central Excise Duty Not Payable On Capital Subsidy Received From State Government In Form Of Sales Tax Challan 37B: CESTAT

Case Title: M/s Harit Polytech Pvt. Ltd. Versus Commissioner, Central Excise & CGST- Jaipur I

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has observed that central excise duty is not payable on capital subsidies received from the state government in the form of sales tax challan 37b.

Amount Deposited In The Personal Ledger Account Until It Is Not Debited Towards Duties Is Property Of The Assessee: CESTAT

Case Title: M/s Hariwansh Packing Products Versus Commissioner of CGST & Central Excise Nagpur-I

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the amount deposited in the Personal Ledger Account (PLA) until such time as it is not debited towards duties is the property of the appellant.

Service Tax Not Chargeable On Tour Services For Carrying Out Hajj Pilgrimage In Saudi Arabia By Indian Pilgrims: CESTAT

Case Title: M/s. Amber Travel Services Versus Commissioner, Central GST & Central Excise, Jaipur

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not chargeable on tour services for carrying out the Hajj pilgrimage in Saudi Arabia by Indian Pilgrims.

Salary Is Out Of The Purview Of Service Tax: CESTAT Quashes Service Tax Demand Against Kellogg

Case Title: M/s. Kellogg India Pvt. Ltd. Versus Commissioner of CGST & CE, Belapur

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand against Kellogg India and held that salary is out of the purview of service tax.

Activity Of Collection, Cleaning, Segregation And Stacking Of Blasted Raw Magnesite Is Classifiable As 'Mining Services': CESTAT

Case Title: M/s. KRSS Manpower Service Versus Commissioner of GST & Central Excise

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the activity of collection, cleaning, segregation, and stacking of blasted raw magnesite is classifiable under the category 'Mining Services'.

Activity Of Fitting Power Lens Into Spectacle Frames Does Not Amount To Manufacture, Excise Duty Demand Not Sustainable: CESTAT

Case Title: M/s. Medical Research Foundation Versus The Commissioner of GST & Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the activity of fitting power lenses into frames does not amount to manufacture, and the demand for excise duty is not sustainable.

Tax Claims Of The Govt. Extinguishes Post Approval Of Resolution Plan By NCLT: CESTAT

Case Title: Icomm Tele Ltd Versus Commissioner of Central Tax Puducherry - GST

The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that all claims prior to the National Company Law Tribunal (NCLT) approval date of government authorities in relation to all taxes for which the appellant was liable to pay shall stand extinguished on the approval date.

Case Title: M/s. SNQS International Socks Private Limited Versus Commissioner of G.S.T. and Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the services of procuring export orders from foreign buyers for manufacturers who supplied garments are not 'intermediary' services.

Case Title: M/s. MRF Limited Versus Commissioner of GST and Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the assessee, MRF is entitled to a re-credit of cenvat credit if capital goods are put to use in the manufacture of final products.

AAAR

Uttar Pradesh Jal Nigam Is Not A Local Authority: AAAR Denies Concessional Rate Benefit On Works-Contract Services

Appellant's Name: Indian Hume Pipes Company Ltd

The Uttar Pradesh Appellate Authority of Advance Ruling (AAAR) has held that Uttar Pradesh Jal Nigam (UPJN) is not a local authority and 18% GST is payable on the works-contract services.

Vouchers Are Neither Goods Nor Services, No ITC Available To Myntra: AAAR

Applicant's Name: Myntra Designs Private Limited

The Karnataka Appellate Authority of Advance Ruling (AAAR) has held that input tax credit (ITC) is not available on the vouchers and subscription packages procured by Myntra from third-party vendors.

Permit Issued By Forest Dept. For Coal-Transit Taxable As "Public-Administrative-Services": AAAR

Appellant's Name: Singareni Collieries Company Limited

The Telangana Appellate Authority of Advance Ruling (AAAR) has ruled that the permit issued by the forest department for coal transit is taxable as public administrative services.

18% GST Applicable On Services Of Project Management Consultancy Services: Maharashtra AAAR

Applicant's Name: M/s. Worley Services India Pvt. Ltd.

The Maharashtra Appellate Authority for Advance Ruling (AAAR) has ruled that project management consulting services are subject to 18% GST.

The two-member bench of D.K. Srinivas and Rajiv Kumar Mittal has upheld the AAR's ruling and observed that services provided through their professionals are in the nature of professional and technical services as the services provided require technically qualified and trained professionals and staff. Thus, the services provided by the appellant will merit classification under SAC 998349 with the description "Other technical and scientific services."

Administering Of COVID-19 Vaccine By Hospitals Attracts 5% GST: AAAR

The Andhra Pradesh Appellate Authority for Advance Ruling (AAAR) has ruled that hospitals must pay 5% GST when administering the COVID-19 vaccine.

The two-member bench of Sanjay Pant and M. Girija Shankar has observed that the administration of the COVID-19 vaccine is not an exempt supply as it is not covered under the definition of "healthcare services." Further held, it is a composite supply wherein the principal supply is the "sale of vaccines" and the ancillary supply is the "service of administering vaccines."

Movement Of Goods Between Branches In Different States Taxable Under 'Lease Rental Service': AAAR

Appellant's Name: CHEP India Private Limited

The Maharashtra Appellate Authority of Advance Ruling (AAAR) has ruled that the movement of goods between branches in different states is taxable under 'lease rental service'.

18% GST Payable On Target-Based Incentive Received By Intel Reseller: AAAR

Appellant's Name: M/s MEK Peripherals India Private Limited Versus

The Maharashtra Appellate Authority of Advance Ruling (AAAR), while upholding the Order of the AAR, ruled that 18% GST is payable on target-based incentives received by Intel resellers.

AAR

GST Exemption On Unbranded Broken Rice, 5% GST On Pre-Packaged And Labelled Ones: AAR

Applicant's Name: Tamal Kundu

The West Bengal Authority of Advance Ruling (AAR) has ruled that 5% GST is applicable on the supply of broken rice if supplied as “pre-packaged and labelled,", whereas no GST shall be payable on unbranded supply.

Olivol Body Oil Takes Care Of The Skin, And Doesn't Cure Skin, Attracts 28% GST: AAR

Applicant's Name: Indranil Chatterjee

The West Bengal Authority of Advance Ruling (AAR) has ruled that Olivol Body Oil takes care of the skin but does not cure it. Olivol Body Oil is covered under tariff heading 3304.

6% More GST Is Payable If Construction Services Are Not Under Affordable Residential Apartments: Kerala AAR

Applicant's Name: M/S. Palal Realty

The Kerala Authority Of Advance Ruling (AAR) has held that affordable residential apartments attract 1.5% GST. On the other hand, for residential apartments other than affordable ones, the rate of GST is 7.5%.

ITC Can't Be Availed On Test Drive Vehicle When Retained In Workshop As Replacement Vehicle: AAR

Applicant's Name: Sai Service Pvt. Limited

The Telangana Authority of Advance Ruling (AAR) has held that Input Tax Credit (ITC) cannot be availed on test-drive vehicles when retained in a workshop as a replacement vehicle.

18% GST Payable On Service of Charging Of Battery Of Electrical Vehicle: AAR

Applicant's Name: Chamundeshwari Electricity Supply Corporation Limited

The Karnataka Authority of Advance Ruling (AAR) has ruled that 18% GST is applicable on the service of charging the battery of an electrical vehicle.

Chocolate Peanut Chikkies Attracts 18% GST: AAR

Applicant's Name: Sirimiri Nutrition Food Products Private Limited

The Karnataka Authority of Advance Ruling (AAR) has held that Chocolate Peanut Chikkies attract 18% GST, whereas other chikkies attract 5% GST.

Fair Price Shops Supplying Essential Commodities To Ration Card Holders Are Not Liable To Charge GST To The State Government: West Bengal AAR

Applicant's Name: Chanchal Saha

The West Bengal Authority of Advance Ruling (AAR) has ruled that Fair Price Shops (FPS) supplying essential commodities, specifically Super Kerosene Oil (SKO), under the Public Distribution System (PDS) to ration card holders are not liable to charge GST to the State Government.

GST Not Payable On Out-Of-Court Settlement: AAR

Applicant's Name: TPSC (India) Private Limited

The Telangana Authority of Advance Ruling (AAR) has ruled that GST is not payable on the out-of-court settlement.

GST Payable On Services Of Loading And Unloading Of Imported Unprocessed “Toor” And “Whole Pulses” And “Black Matpe”: West Bengal AAR

Applicant's Name: Sona Ship Management Private Ltd

The West Bengal Authority of Advance Ruling (AAR) has held that GST is payable on services of loading and unloading of imported unprocessed "toor" "whole pulses" and "black matpe".

No Separate GST Registration Required For Each Type Of Business Services Carried From The Same Place Of Business: West Bengal AAR

Applicant's Name: Aesthetik Engineers Private Limited

The West Bengal Authority of Advance Ruling (AAR) has held that no separate registration is required for each type of business, i.e., manufacturing, reselling, or providing services carried on from the same place of business.

Education Provided By Isha Yoga Center Ineligible For GST Exemption: AAR Karnataka

Applicant's Name: M/s Isha Founder

In a recent ruling, the Karnataka Authority For Advance Ruling bench has held that the education provided by Isha Yoga Center's residential school, Isha Samskriti, does not qualify for exemption under the Goods and Services Tax (GST) laws. The ruling came in response to an application filed by Isha Yoga Center seeking clarification on the applicability of GST exemption to its educational services.

Veterinary Instruments "AI Crate/Travis" Classified Under TI 7306, GST Applicable At 18%: GAAR

Name of Applicant: Kantaben Rameshbhai Chaudhari, Krishna Entperises

In a significant development, the Gujarat Authority Of Advance Ruling (GAAR) Bench has provided clarity on the classification and tax rate applicable to the veterinary instrument known as "AI Crate" or "Artificial Insemination Crate/Travis."

Gujarat AAR Rules It Lacks Jurisdiction On Supply of Goods And Services Matter in Madhya Pradesh

Name of Applicant: Pooja Construction Co

The Gujarat Authority for Advance Rulings (AAR) has ruled that it does not have jurisdiction to rule on a matter involving a supply of goods and services in Madhya Pradesh.

12% GST Payable On 'Solar Home Lighting System': AAR

Applicant's Name: R2V2 Technologies Private Limited

The Uttar Pradesh Authority of Advance Ruling (AAR) has held that 12% GST is payable on solar home lighting systems.

Rapigro Is A Plant Growth Regulator, Attracts 18% GST: AAR

Applicant's Name: Jivagro Limited

The Ahmedabad Bench of the Authority of Advance Ruling (AAR) has ruled that Rapigro attracts 18% GST.

Gold In Any Form Fails Pass Test Of Second-Hand Goods, Marginal Scheme Benefit Not Applicable: AAR

Applicant's Name: M/S. Best Money Gold Jewellery Ltd.

The Kerala Authority of Advance Ruling (AAR) has ruled that the benefit of the marginal scheme is not applicable to gold, as gold in any form fails to pass the test of second-hand goods.

GST Payable On Monthly Rental, Night Charges, Fuel On Mileage Basis In Availing Motor Vehicle Rental Services: AAR

Applicant's Name: Uttarakhand Civil Aviation Development Authority

The Uttarakhand Authority of Advance Ruling (AAR) has held that GST is payable on monthly rental, night charges, and fuel on a mileage basis when availing motor vehicle rental services.

GST Is Payable On Substance Use Disorder As It Is Out Of Ambit Of Health Care Services: Rajasthan AAR

Applicant's Name: M/S Sanjeevani Psychiatric Clinic

The Rajasthan Authority of Advance Ruling (AAR) has held that Goods and Service Tax (GST) is payable on substance use disorder as it is outside the ambit of health care services.

'Duty Credit Scrips' To Be Excluded From The Value Of Exempt Supply To Compute ITC Reversal: AAR

Applicant's Name: M/s. Kaveri Exports, TSAAR Order No.12/2023

The Telangana Authority of Advance Ruling (AAR) has ruled that "duty credit scrips" shall be excluded from the value of exempt supply.

Full Credit Available On GST Charge In The Tax Invoice Issued By The Supplier: AAR

Applicant's Name: M/s. Vedmutha Electricals India Private Limited

The Andhra Pradesh Authority of Advance Ruling (AAR) has ruled that full credit of the GST charge is included in the tax invoice issued by the supplier even if later commercial or financial credit notes are issued.

ITC Not Allowable On Construction Of Shed Using Prefabricated Technology: Telangana AAR

Applicant's Name: M/s. Sanghi Enterprises

The Telangana Authority of Advance Ruling (AAR) has held that input tax credit (ITC) is allowed for the construction of sheds using prefabricated technology.

Inter-State Supply Of Ambulances To Tripura Government Attracts 28% IGST: AAR

Applicant's Name: Raminfo Limited

The Telangana Authority of Advance Ruling (AAR) has held that the supply of ambulances to the Tripura government attracts 28% IGST as it is an interstate supply.

12% GST Payable On Accommodation Building Located Outside The Boundary Of The Religious Place: AAR

Applicant's Name: Nandini Ashram Trust

The Ahmedabad Bench of the Authority of Advance Ruling (AAR) has ruled that GST is payable on accommodation buildings located outside the boundary of the religious place.

18% GST Payable On The Commission If Commission Is Deducted On The Bonus Amount As An Intermediary: AAR

Applicant's Name: M/s. Foodsutra Art Of Spices Private Limited

The Telangana Authority of Advance Ruling (AAR) has ruled that 18% of the commission will be deducted from the bonus amount as an intermediary.

GST Exemption On Architectural Consultancy Service Provided To Surat Municipal Corporation: AAR

Applicant's Name: Ajit Babubhai Jariwala

The Gujarat Authority of Advance Ruling (AAR) has held that the "Architectural Consultancy Service" provided to Surat Municipal Corporation (SMC) for the construction of SMIMER Hospital and College Campus is exempt from GST.

No GST On The Difference Between Purchasing, Selling Price Of Second Hand Gold Jewellery: AAR

Applicant's Name: White Gold Bullion Private Limited

The Karnataka Authority of Advance Ruling (AAR) has ruled that purchasing second-hand gold in the form of jewellery and parts of jewellery from unregistered individuals and selling it to registered or unregistered dealers after melting it in the form of lumps of gold cannot be subject to GST on the margin difference between the sale price and purchase price as stipulated in Rule 32(5) of the CGST Rules, 2017.

Supply Of Ice Cream From The Outlets Cannot Be Considered As Supply Of “Restaurant Services”: AAR

Applicant's Name: HRPL Restaurants P. Ltd.

The Gujarat Authority for Advance Ruling (AAR) has ruled that the supply of ice cream from the outlets cannot be considered as the supply of restaurant services.

Building And Fabricating Tipper Body If Chassis Is Owned, Supplied By The Customer Attracts 18% GST: Punjab AAR

Applicant's Name: Raj Agro AIDS

The Punjab Authority of Advance Ruling (AAR) has held that the building and fabricating of a tipper body if the chassis is owned and supplied by the customer attracts 18% GST.

Purchaser Is Not Entitled To ITC On The Purchases Made From The Seller Who Had Discharged Its Tax Liability: AAR

Applicant's Name: Vimal Alloys Ltd.

The Punjab Authority of Advance Ruling (AAR) has held that the purchaser is not entitled to claim Input Tax Credit (ITC) on the purchases made by it from the seller, who had discharged its tax liability.

GST Under Reverse Charge Mechanism Is Applicable On Services Of Renting Residential Premises as Guest House: AAR

Applicant's Name: Indian Metals and Ferro Alloys Limited

The Odisha Authority of Advance Ruling has held that GST under the reverse charge mechanism is applicable to services by way of taking residential premises on rent for use as its guest house.

5% GST Payable On RCM Basis On Purchase Of Tobacco Leaves/Bhukko From The Agriculturist: Gujarat AAR

Applicant's Name: M/s. JCP Agro Process P Ltd.

The Gujarat Authority for Advance Ruling (AAR) has ruled that 5% GST on reverse charge mechanisms (RCM) shall be applicable on the purchase of tobacco leaves/bhukko from the agriculturist.

28% GST Payable On Supply PVC Floor Mats For Cars: AAR

Applicant's Name: Manishaben Vipulbhai Sorathiya

The Gujarat Authority for Advance Ruling (AAR) has ruled that 28% GST is payable on the supply of PVC floor mats for cars.

The two-member bench of Amit Kumar Mishra and Milind Kavatkar has observed that the floor mats used for four-wheel motor vehicles (cars) supplied by the applicant are principally for use in motor vehicles.

Supply Of Goods To The Overseas Customer Is Neither A Supply Of Goods Nor A Supply Of Services: Karnataka AAR

Applicant's Name: Marubeni India Private Limited

The Karnataka Authority for Advance Ruling (AAR) has ruled that the supply of goods to an overseas customer is treated neither as a supply of goods nor as a supply of services.

Transaction Of Transfer/Sale Of One Of The Independent Running Business Divisions Attracts 18% GST: AAR

Applicant's Name: PICO2FEMTO Semiconductor Services Private Limited

The Karnataka Authority for Advance Ruling (AAR) has held that the transfer or sale of one of the independently running business divisions attracts 18% GST.

Supply Of The Aircraft Type Rating Training Is Exigible To GST: AAR

Applicant's Name: CAE Flight Training (India) Private Limited

The Karnataka Authority for Advance Ruling (AAR) has held that the supply of aircraft-type rating training is eligible for GST.

Salted, Flavoured Potato Chips, Chivda, Sev, Hing Bhujiya Attracts 12% GST: Gujarat AAR

Applicant's Name: Prajapati Keval Dineshbhai

The Gujarat Authority for Advance Ruling (AAR) has observed that 12% GST is applicable on salted and flavoring potato chips, chivda, sev, and hing bhujiya.

Readily Available Food, Beverages Sold Over Counter Is A Supply Of Goods, Does Not Qualify As “Restaurant Services”: Gujarat AAR

Applicant's Name: Ridhi Enterprise

The Gujarat Authority of Advance Ruling (AAR) has held that readily available food and beverages that are not prepared in the restaurant and sold over the counter are supplies of goods that are liable to GST and do not qualify as "restaurant services."

The two-member bench of Amit Kumar Mishra and Milind Kavatkar relied on the ruling of the Appellate Authority of Advance Ruling, Uttrakhand, pronounced in the case of M/s Kundan Mishthan, in which it was ruled that sales of sweets, namkeens, cold drinks, and other edible items from sweet shop counters will be treated as supplies of goods with applicable GST rates of the items being sold and input credit will be allowed on supplies.

Supply Of Sharpener Along With Pencils Is A Mixed Supply: Gujarat AAR

Applicant's Name: Doms Industries Pvt. Ltd.

The Gujarat Authority for Advance Ruling (AAR) has ruled that the supply of sharpeners along with pencils is covered under the category of "mixed supply."

The two-member bench of Amit Kumar Mishra and Milind Kavatkar has observed that a mixed supply containing more than two supplies shall be treated as a supply of the particular supply that attracts the higher rate of tax in the mixed supply. The applicant is required to use the HSN code of the particular supply, which attracts a higher rate of tax among all the taxable supplies contained in a pack or box.

GST Exemption On Hiring Of Goods Transportation Vehicle By GTA: Chhattisgarh AAR

Applicant's Name: Prahallad Ray Rekhraj Agrawal Bazar Neora

The Chhattisgarh Authority for Advance Ruling (AAR) has ruled that GST is not payable on the hiring of goods transportation vehicles by the Goods Transportation Agency (GTA).

The two-member bench of Sonal K. Mishra and Rajesh Kumar Singh has observed that the service by way of giving on hire a means of transportation of goods to the applicant GTA is exigible for the nil rate of GST as stipulated under Notification number 12/2017-Central Tax (Rate) dated June 28, 2017. When no tax is payable, the question of taking any input tax credit does not arise.

Training, Coaching Services Does Not Come Under 'Educational Institution', No GST Exemption Available: Kerala AAR

Applicant's Name: Tutor Comp Info Tech Private Limited

The Kerala Authority for Advance Ruling (AAR) has ruled that training and coaching services do not come under the definition of "educational institution" to claim GST exemption.

The two-member bench of S.L. Sreeparvathy and Abraham Renn S has observed that institutions providing services by way of education as a part of the curriculum for obtaining a qualification recognised by any law for the time being in force and those engaged in providing education as a part of an approved vocational education course are covered by the definition of "educational institution."

No GST Payable On Afforestation Carried Out By Charitable Organisation: Gujarat AAR

Applicant's Name: M/s. Vikas Centre For Development

The Gujarat Authority for Advance Ruling (AAR) has held that the afforestation carried out by the charitable organisation is exempt from GST.

The two-member bench of Amit Kumar Mishra and Milind Kavatkar observed that the activities of mangrove plantations are covered under charitable activity. The applicant is registered under Section 12AA of the Income-tax Act, 1961, as a charitable trust, and thus the service of planting mangroves by the applicant is eligible for exemption from the payment of GST.

Medical Monitoring Services To Senior Citizens At Door Step Attract 18% GST: West Bengal AAR

Applicant's Name: Snehador Social & Health Care Support LLP

The West Bengal Authority for Advance Ruling (AAR) has ruled that services of regular medical monitoring, along with other logistical support, provided by the applicant to senior citizens at their doorsteps, attract 18% GST.

Supply Of Services For Right To Use Car Parking Space Attracts 18% GST: West Bengal AAR

Applicant's Name: Eden Real Estates Private Limited

The West Bengal Authority for Advance Ruling (AAR) has held that the supply of services for the right-to-use car parking spaces attracts 18% GST.

The two-member bench of Brajesh Kumar Singh and Joyjit Banik has observed that the supply of services for the right to use a car parking space is a separate supply and not to be construed as a composite supply of construction of residential apartment services.

18% GST Payable On The Composite Supply Of Welding Services On Railway Tracks Along With Labour Services: West Bengal AAR

Applicant's Name: Purple Distributors Pvt. Ltd.

The West Bengal Authority of Advance Ruling (AAR) has ruled that the conversion of short weld rails (SWR) to long weld rails (LWR) by flash butt welding on the railway tracks along with the supply of labour services shall be treated as composite supplies.

Contract For Construction Of New Railway Siding Is Covered Under “Works Contract”, Attracts 12% GST: West Bengal AAR

Applicant's Name: Triveni Engicons Private Limited

The West Bengal Authority for Advance Ruling (AAR) has ruled that the contract for the construction of new railway siding is covered under the definition of a "works contract" and attracts 12% GST.

Treated Water Obtained From CETP Attracts 18% GST: Gujarat AAR

The Gujarat Authority for Advance Ruling (AAR) has observed that treated water obtained from the Common Effluent Treatment Plant (CETP) attracts 18% GST.

The two-member bench of Amit Kumar Mishra and Milind Kavatkar has observed that the applicant is also a common effluent treatment plant engaged in collecting, conveying, treating, and disposing of effluents from its member dyeing and bleaching units and obtaining water by the process of reverse osmosis. The treated water is not used for drinking purposes by the public at large but is supplied to industries for their use.

18% GST Payable On The Forest Permit Fee: Telangana AAR

Applicant: M/s Singareni Colleries Company Ltd.

The Telangana Authority for Advance Ruling (AAR) has held that 18% GST is payable on the forest permit fee.

The two-member bench of B.P. Naga Siva Kumari observed that the permit fees collected by the forest department are used by forest officials to monitor mining activity, assess the quantity and type of mineral being quarried, conduct surveys, and keep a constant eye on the movement of the produce, and are unrelated to social or farm forestry.

GST Not Payable On Reimbursement Of Tree Cut Compensation Paid To Farmers By Pure Agent: Karnataka AAR

Applicant's Name: Sree Subha Sales

The Karnataka Authority for Advance Ruling (AAR) has ruled that a pure agent is not liable to pay GST on reimbursement of compensation amounts paid to farmers and landowners.

The two-judge bench of M.P. Ravi Prasad and Kiran Reddy T. has ruled that reimbursement of land compensation amounts paid to farmers and landowners during the course of work is subject to GST if the applicant does not qualify as a pure agent.

Works Contract Services Of Construction Of Railway Under Bridge Exigible To 18% GST: Karnataka AAR

Applicant's Name: S K Swamy and Company

The Karnataka Authority of Advance Ruling (AAR) has ruled that Indian Railways' contract services for the construction of the railway under the bridge are subject to 18% GST.

GST ITC Available On Trading Of Meat Products, Packed Cold Cuts Spices, Masala Powder: Karnataka AAR

Applicant's Name: Meat Mart Unit of the New Bangalore Ham Shop

The Karnataka Authority for Advance Ruling (AAR) has ruled that the GST Input Tax Credit (ITC) is available for the trading of meat products, packed cold cuts, spices, and masala powder.

The two-member bench of M.P. Ravi Prasad and Kiran Reddy T. has observed that input tax credit has to be availed of in terms of sections 16 and 17 of the CGST Act 2017 read with Rule 42 of the CGST Rules 2017.

5% GST Payable On Pre-Packaged And Labelled Jaggery: Karnataka AAR

Applicant's Name: Prakash and Company

The Karnataka Authority of Advance Ruling (AAR) has held 5% GST on pre-packaged and labeled jaggery.

Setting-Up Naval Communication Network By Subcontractor For BSNL, Attracts 12% GST: Maharashtra AAAR

The Maharashtra Appellate Authority of Advance Ruling (AAAR) has ruled that 12% GST is applicable on setting up the Naval Communication Network as a subcontractor for the Indian Navy on behalf of Bharat Sanchar Nigam Limited (BSNL).

Incentives Received Under “Atma Nirbhar Gujarat Sahay Yojna” Can't Be Considered As Subsidy, GST Applicable: Gujarat AAAR

GUJ/GAAAR/APPEAL/2023/07

The Gujarat Appellate Authority of Advance Ruling (AAAR) has held that incentives received under the “Atma Nirbhar Gujarat Sahay Yojna” dated May 16, 2020, declared by the Gujarat Government could not be considered subsidies, and GST is applicable.

5% GST Applicable On Value Of Part Of Gold Retained For Job Work: West Bengal AAR

Applicant's Name: Aabhushan Jewellers Pvt. Ltd.

The West Bengal Advance Ruling Authority (AAR) has ruled that the value of 10 grams of gold is included in the value of job work services and is subject to 5% GST.

GST Exempted On Services Of Milling Of Food Grains Into Flour To Govt. Of West Bengal For PDS: AAR

Applicant's Name: Somnath Flour Mills

The West Bengal Authority of Advance Ruling (AAR) has ruled that services by way of milling food grains into flour (atta) and supplying it to the Food & Supplies Department, Govt. of West Bengal, for distribution under the Public Distribution System, are eligible for GST exemption.

GST Exempted On Bouquet Made With Dry Parts Of Plants, Foliage, And Branches Of Plant: AAR

Applicant's Name: Shopinshop Franchise Pvt. Ltd.

The West Bengal Authority of the Advance Ruling (AAR) has observed that bouquets made with dry parts of plants, such as foliage, flower buds, grasses, and branches of plants, are exempt from GST.

Selling Of Alcoholic Liquor For Human Consumption Is A “Non-Taxable Supply”: AAR

Applicant's Name: Karnani FNB Specialities Ltd.

The West Bengal Authority for Advance Ruling (AAR) has observed that the activities of selling alcoholic liquor for human consumption by the applicant would be treated as a "non-taxable supply" and therefore fall under the category of "exempt supply" under the GST Act.

Supply Of Ready To Eat And Ready To Cook Food Products Attracts 18% GST: Karnataka AAR

Applicant's Name: SATS Food Solutions India Private Limited

The Karnataka Authority for Advance Ruling has ruled that 18% GST is applicable on the supply of ready-to-eat and ready-to-cook food products.

The two-member bench of M.P. Ravi Prasad and Kiran Reddy T. has observed that all kinds of food mixes, including instant food mixes, soft drink concentrates, Sharbat, the betel nut product known as "Supari," sterilized or pasteurized millstone, ready-to-eat packaged food, and milk containing edible nuts with sugar or other ingredients, attract 18% GST.

GST Payable On Additional Surcharge Collected From Open Access Consumer Under Electricity Act: AAR

Applicant's Name: Chamundeshwari Electricity Supply Corporation Limited

The Karnataka Authority for Advance Ruling (AAR) has held that the additional surcharge collected from open-access consumers as per Section 42 of the Electricity Act, 2003, is taxable under the GST Act.

The two-member bench of M.P. Ravi Prasad and Kiran Reddy T. has observed that Chamundeshwari Electricity Supply Corporation Limited cannot be considered either a "governmental authority" or a "local authority."

Supply Of Prepackaged And Labelled Rice Upto 25 Kgs, To The Factory Of Exporter Attracts 5% GST: Haryana AAR

Applicant's Name: D D International Pvt. Ltd.

The Haryana Authority of Advance Ruling (AAR) has held that 5% GST is applicable on supplies of prepackaged and labelled rice up to 25 kg to the factory of the exporter.

The two-member bench of Sunder Lal and Kumud Singh has observed that the legislature's intention is that the supply of rice in packets of up to 25 kg, which are duly pre-packaged and labelled as per the Legal Metrology Act, 2009, and the rules made thereunder, is a taxable event and it's not an exempted or nil-rated supply.

Services Provided By Branch Office To Head Office And Vice Versa Will Attract GST: AAR

Applicant's Name: Tvl.Profisolutions Private Limited

The Tamil Nadu Authority for Advance Ruling (AAR) has held that the services, including those of common employees of a person, provided by branch offices to the head office and vice versa, each having a separate GST registration, will attract GST.

Wooden Ice Cream Sticks And Spoons Exigible To 12% GST: AAR

Applicant's Name: Ragu Packaging

The Karnataka Authority of Advance Ruling (AAR) ruled that 12% GST is exigible on wooden ice cream sticks and wooden ice cream spoons.

12% GST Applicable On Renting Residential Dwelling Units On Monthly Rental Basis: Karnataka AAR

Advance Ruling No. KAR ADRG 34/2023

The Karnataka Authority of Advance Ruling has held that 12% GST is applicable to renting residential dwelling units on a monthly rental basis.