GST landmark rulings

1. Bombay High Court · 23 Mar 2020
   The phrase technical difficulty envisaged in Rule 117(1A) is in relation to the common portal and the criteria for determining the error on the common portal is a system log on the common portal which does not support the case of the Petitioner.

   Nelco Limited vs. UOI

   (2020) TaxCorp(IDT) 3792 (HC-BOMBAY)

2. AAR · 07 Apr 2020
   Services rendered by the Director to the company for which consideration is paid to them in any head is liable to GST under RCM.

   In the matter of Clay Craft India Pvt. Ltd.

   (2020) TaxCorp(IDT) 3791 (AAR)

3. AAR · 31 Mar 2020
   When it is not possible to calculate value of supply as per Section 15 of the Act, the value of taxable supply is to be calculated as per the relevant Rules of Chapter IV of CGST Rules, 2017 which deals with the determination of value of supply.

   In the matter of Bharat Heavy Electricals Ltd.

   (2020) TaxCorp(IDT) 3790 (AAR)

4. AAR · 31 Mar 2020
   The description of service i.e.Licensing services undertaken by the GMVN does not get covered under Sl.No. 17(i) to 17(viia) of the said notification, therefore service in question falls under residual entry 17(viii). Said entry was amended vide Notification No. 27/2018- Central Tax providing for levy of GST at 18% w.e.f. January 01, 2019 and was taxable at 5% for the period July 1, 2017 to December 31, 2018.

   In the matter of Shri. Ajay Kumar Dabral

   (2020) TaxCorp(IDT) 3789 (AAR)

5. AAR · 31 Mar 2020
   Applicant has transferred the business as going concern which may be treated as supply of services which is exempted in terms of Sl.No. 2 of Notification No. 12/2017-Central Tax (Rate).

   In the matter of Rajeev Bansal and Sudershan Mittal

   (2020) TaxCorp(IDT) 3788 (AAR)

6. Gujarat High Court · 30 Mar 2020
   Competent authority shall not raise any technical issue w.r.t. the refund claim of IGST amount.

   Gokul Agro Resources Ltd. vs. Union of India

   (2020) TaxCorp(IDT) 3787 (HC-GUJARAT)

7. P&H High Court · 20 Apr 2020
   The severity of the offence with which an under-trial is charged with or any other relevant factor, would be the guiding factors for taking decision.

   Rajinder Bassi and others vs. State of Punjab

   (2020) TaxCorp(IDT) 3783 (HC-P&H)

8. AAR · 08 Apr 2020
   The contributions made to the trusts on account of the mining operations cannot be treated as donations as donations are not mandatory but voluntary. Such contributions and royalty shall be subject to levy of GST.

   In the matter of Cosme Costa & Sons

   (2020) TaxCorp(IDT) 3782 (AAR)

9. Calcutta High Court · 01 Jun 2020
   This order shall not create any equity in favour of any of the petitioners insofar as their claim is concerned and the same shall be subject to scrutiny by the concerned authority.

   Bengal Hammer Industries (Ltd.) vs. Union of India & Ors.

   (2020) TaxCorp(IDT) 3780 (HC-CALCUTTA)

10. Gujarat High Court · 01 Jun 2020
    Authorities will release the applicant only if he is not required in connection with any other offence for the time being.

    Darshan Dinesh Patel vs. Commissioner of CGST

    (2020) TaxCorp(IDT) 3779 (HC-GUJARAT)

11. Gujarat High Court · 01 Jun 2020
    During pendency of the appeal assesse may prefer an application under Section 67(6) for the provisional release of the goods upon execution of a bond and furnishing of a security or on payment of applicable tax, penalty and interest.

    Shiv Agro vs. State of Gujarat

    (2020) TaxCorp(IDT) 3778 (HC-GUJARAT) · Section 107

12. Rajasthan High Court · 01 Jun 2020
    In case investigation is not completed in terms of aforesaid order passed by the SC, i.e., within 3 months, Petitioner be released on bail by the trial court, subject to its satisfaction.

    Rajesh Arora vs. UOI

    (2020) TaxCorp(IDT) 3777 (HC-RAJASTHAN)

13. Delhi High Court · 01 Jun 2020
    In the absence of any notice issued u/s 74 of the CGSTAct, 2017, no order of attachment u/s 83 could have been passed.

    Watermelon Management Services Pvt. Ltd. vs. The Commissioner, Central Tax

    (2020) TaxCorp(IDT) 3776 (HC-DELHI)

14. AAR · 24 Apr 2020
    Rules on valuation of second hand jewellery absent change in form/nature & ITC admissibility thereof

    In the matter of Attica Gold Pvt Ltd

    (2020) TaxCorp(IDT) 3774 (AAR)

15. AAR · 24 Apr 2020
    The applicant cannot levy GST for leasing of such Satellite Transponder services if tax is already charged or collected while adding that any excess collection need to be paid to the Government within stipulated period and such mistake can only be corrected through a debit/credit note mechanism.

    In the matter of New Space India Limited.

    (2020) TaxCorp(IDT) 3773 (AAR)

16. AAR · 23 Apr 2020
    Denies 'resident dwelling' exemption to collective leasing of property for student accommodation

    In the matter of Sri. Taghar Vasudeva Ambrish

    (2020) TaxCorp(IDT) 3772 (AAR)

17. Jharkhand High Court · 22 Apr 2020
    Issuance of SCN/initiation of proceedings pre-requisite for determination of interest liability u/s 50

    Mahadeo Construction Co. vs. The Union of India

    (2020) TaxCorp(IDT) 3771 (HC-JHARKHAND) · Section 50

18. Supreme Court · 21 Apr 2020
    Dismisses writ seeking GST exemption on hand-sanitizers and masks

    Deepak Kunwar vs. UOI & Ors.

    (2020) TaxCorp(IDT) 3770 (SC)

19. AAR · 29 Apr 2020
    Since content provider has no role in selection of recipient of books or sale, transaction is a sale simpliciter of books.

    In the matter of Ideal Industrial Synergy Solutions Pvt. Ltd.

    (2020) TaxCorp(IDT) 3769 (AAR)

20. AAR · 29 Apr 2020
    Since the service itself is exempt, applicant shall not be required to pay tax on services obtained under reverse charge mechanism.

    In the matter of DKMS BMST Foundation India

    (2020) TaxCorp(IDT) 3768 (AAR)

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