GST landmark rulings

1. Allahabad High Court · 09 Dec 2020
   The order cancelling the registration stands revoked from the date of filing of the application before the Revenue.

   Ansari Construction vs. Additional Commissioner, CGST

   (2020) TaxCorp(IDT) 4446 (HC-ALLAHABAD)

2. AAR · 08 Dec 2020
   The supply to the recipient is a pure service and public health, sanitation, conservancy and solid waste management is a function falling under Sl No. 6 of the Twelfth Schedule.

   In the matter of Lokenath Builders

   (2020) TaxCorp(IDT) 4444 (AAR)

3. AAR · 08 Dec 2020
   Works contract part of the contract is inseparably linked with job work portion and although supplied in conjunction with each other at a single price, they are not naturally bundled.

   In the matter of Vrinda Engineers Pvt Ltd.

   (2020) TaxCorp(IDT) 4443 (AAR)

4. Allahabad High Court · 08 Dec 2020
   Service of order on the truck driver cannot be deemed to be a valid service.

   Singh Traders vs. Additional Commissioner

   (2020) TaxCorp(IDT) 4442 (HC-ALLAHABAD)

5. Kerala High Court · 08 Dec 2020
   Revenue is directed to consider the objections raised by the Assessee as regards jurisdiction, merits of the case, and the orders passed by it shall reflect a consideration of each of those objections.

   Damodar Corporation vs. Union of India & Ors.

   (2020) TaxCorp(IDT) 4441 (HC-KERALA)

6. P&H High Court · 08 Dec 2020
   Assessee is being graned liberty to seek appropriate remedies in accordance with law if aggrieved by the Revenue’s orders post processing the application.

   Vinod Oil and General Mills vs. Union of India & Ors.

   (2020) TaxCorp(IDT) 4440 (HC-P&H)

7. Kerala High Court · 08 Dec 2020
   Defects did not subsist on the date of passing of order of detention.

   Suraj Hi-Tech Pvt. Ltd. vs. Assistant State Tax Officer

   (2020) TaxCorp(IDT) 4439 (HC-KERALA)

8. MP High Court · 08 Dec 2020
   The only mode prescribed for communicating the show-cause notice/order is by way of uploading the same on website of the revenue.

   Akash Garg vs. State of M.P.

   (2020) TaxCorp(IDT) 4438 (HC-MP)

9. Gujarat High Court · 08 Dec 2020
   Section 16(2)(c) of CGST Act, 2017 should be read down by holding and declaring that ITC can be denied only if buyer of goods or services has colluded with supplier of goods or services to defraud the revenue and where purchases are in nature of sham transactions.

   Surat Mercantile Association vs. UOI

   (2020) TaxCorp(IDT) 4437 (HC-GUJARAT)

10. Anti-profiteering Authority · 02 Dec 2020
    Investigation shall be carried out w.e.f July 01, 2017 to November 30, 2020 or till the date Occupation Certificate has been received by the Respondent in respect of Respondent’s under-construction projects.

    Ram Prakash Sharma, Naresh Arora and DGAP vs. BPTP Ltd.

    (2020) TaxCorp(IDT) 4425 (NAA)

11. Anti-profiteering Authority · 02 Dec 2020
    The main issue of profiteering by the Respondent has already been addressed and settled by this Authority.

    DGAP vs. Prasad Media Corporation Pvt. Ltd.

    (2020) TaxCorp(IDT) 4424 (NAA)

12. Anti-profiteering Authority · 02 Dec 2020
    NAA - Respondent guilty of profiteering u/s 171(1) of the CGST Act, by not passing on the benefit of tax rate reduction from 28% to 18%.

    Srinivas & DGAP vs. Electronics Mart India Ltd.

    (2020) TaxCorp(IDT) 4423 (NAA)

13. Sikkim High Court · 01 Dec 2020
    Impugned order by revenue militated against the principles of natural justice, as it did not give assessee an opportunity to explain its stand on GSTR-1 and GSTR-3B as also the Circulars.

    Sun Pharma Laboratories Limited vs. Union of India

    (2020) TaxCorp(IDT) 4419 (HC-SIKKIM)

14. AP High Court · 30 Nov 2020
    The objection raised by Corporation is not maintainable.

    M/s Shiridi Sainadh Industries vs. The Deputy Commissioner ST INT

    (2020) TaxCorp(IDT) 4415 (HC-AP)

15. Supreme Court · 27 Nov 2020
    Constitutional validity of Tribunal Rules, 2020 is upheld with some with modifications.

    MADRAS BAR ASSOCIATION Vs UNION OF INDIA & ANR.

    (2020) TaxCorp(IDT) 4410 (SC)

16. Kerala High Court · 27 Nov 2020
    Writ petition is allowed and Revenue is directed to release the goods and the vehicle to the petitioner on his producing a copy of this judgment before the respondent.

    P.H. Mueammad Kunju & Brothers vs. Assistant State Tax Officer

    (2020) TaxCorp(IDT) 4409 (HC-KERALA)

17. Anti-profiteering Authority · 26 Nov 2020
    NAA has no mandate to look into the matter whether the Respondent has wrongly charged GST from the Applicants. The Applicants may take up the matter with the jurisdictional CGST/SGST officers.

    Rajendra Meena & Ors. With DGAP vs. Logix Infrastructure Pvt. Ltd.

    (2020) TaxCorp(IDT) 4408 (NAA)

18. Anti-profiteering Authority · 26 Nov 2020
    NAA - Respondent to furnish the data within 30 days and DGAP to reinvestigate the matter.

    DGAP vs. M/s Dange Enterprises

    (2020) TaxCorp(IDT) 4407 (NAA)

19. Calcutta High Court · 26 Nov 2020
    HC - Writ admitted - Challenging constitutional validity of section 16 (4) and section 17 (5) of the CGST/WBGST Act.

    Arjundas Construction Corporation & Anr. vs. UOI & Ors.

    (2020) TaxCorp(IDT) 4406 (HC-CALCUTTA)

20. Delhi High Court · 26 Nov 2020
    HC - New postal-export procedure not applicable retrospectively, hence refund can not be denied.

    Medical Bureau vs. Commissioner of CGST, North Delhi & Ors.

    (2020) TaxCorp(IDT) 4405 (HC-DELHI)

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