All landmark rulings

1. GST ·Kerala High Court · 02 Aug 2023
   HC - Kerala HC Directs Reassessment of BoE Due to 'Bona-Fide' Mistake in Claiming Duty Exemption under the Advance Authorisation Scheme; Reassessment would not cause any prejudice to the Revenue.

   Esquire Multiplast Pvt. Ltd. vs. The Assistant Commissioner of Customs

   (2023) TaxCorp(IDT) 7865 (HC-KERALA)

2. GST ·Calcutta High Court · 02 Aug 2023
   HC - Calcutta HC Directs Filing of Statutory Appeal on goods imported by the Assessee and Restrains Coercive Action in Penalty Imposition Case

   Khadim India Ltd vs. Assistant Commissioner

   (2023) TaxCorp(IDT) 7864 (HC-CALCUTTA)

3. GST ·Delhi High Court · 02 Aug 2023
   HC - it is not appropriate for the authorities to simply reject a refund application on the grounds of a mismatch without giving the taxpayer an opportunity to reconcile and provide necessary explanations.

   Shivbhola Filaments Private Limited vs. Assistant Commissioner CGST & Anr.

   (2023) TaxCorp(IDT) 7863 (HC-DELHI)

4. GST ·Jharkhand High Court · 01 Aug 2023
   HC - Jharkhand High Court Dismisses Petition to Quash FIR and Criminal Proceedings in GST Evasion Case.

   Anupam Kumar Pathak vs. The State of Jharkhand

   (2023) TaxCorp(IDT) 7859 (HC-JHARKHAND)

5. GST ·Chhattisgarh High Court · 31 Jul 2023
   HC - Chhattisgarh HC Grants Bail to Accused of GST Evasion; Imposes Conditions Based on Completed Investigation.

   Sourabh Agrawal vs. UOI

   (2023) TaxCorp(IDT) 7856 (HC-CHHATTISGARH)

6. GST ·Orissa High Court · 31 Jul 2023
   HC - Orissa HC Quashes Order Passed Without Hearing Opportunity; Remits Matter for Adjudication.

   Arati Behera vs State Tax Officer, CT & GST, Keonjhar

   (2023) TaxCorp(IDT) 7855 (HC-ORISSA)

7. GST ·Delhi High Court · 31 Jul 2023
   HC - Delhi HC Dismisses Writ Petition Challenging Cancellation of GST Registration on the ground that SCN for cancellation was not issued by a proper officer.

   Metal Edge vs. Sales Tax Officer

   (2023) TaxCorp(IDT) 7854 (HC-DELHI)

8. GST ·Delhi High Court · 31 Jul 2023
   HC - Delhi HC Quashes Retrospective GST Registration Cancellation for Non-Filing of Returns.

   Ashish Garg (Proprietor Shri Radhey Traders) vs. Assistant Commissioner SGST

   (2023) TaxCorp(IDT) 7853 (HC-DELHI)

9. GST ·Madras High Court · 31 Jul 2023
   HC - Madras HC Dismisses Writ Petition Against ITC Reversal on Machinery Purchase Due to Supplier's Cancelled Registration. here cannot be a mandamus contrary to the provisions of theGST Act and the Rules.

   Jai Balaji Paper Cones vs. The Assistant Commissioner

   (2023) TaxCorp(IDT) 7852 (HC-MADRAS)

10. GST ·Delhi High Court · 28 Jul 2023
    HC - Delhi HC Sets Aside Refund of ITC w.r.t. export of education Rejection Due to Lack of Reasoning and Non-Issuance of SCN

    CHEGG India Pvt Ltd vs Commissioner of CGST & anr

    (2023) TaxCorp(IDT) 7846 (HC-DELHI)

11. GST ·AAR · 28 Jul 2023
    AAR - Kerala AAR Clarifies Taxability of Goods Supplied Without Consideration for Warranty Replacement in Marine Vessels. Supply of goods without consideration in the discharge of warranty obligations is not subject to GST.

    In the matter of Bright Metal Works

    (2023) TaxCorp(IDT) 7845 (AAR)

12. GST ·AAR · 28 Jul 2023
    Kerala AAR - GST Applicable on Amount Charged for Structural Changes in Villa Projects; Deduction of One-Third Allowed in Taxable Value Calculation

    In the matter of Palal Realty

    (2023) TaxCorp(IDT) 7844 (AAR)

13. GST ·Gujarat High Court · 28 Jul 2023
    HC - Gujarat HC Allows Assessee's Refund Claim for Excess IGST on Goods Supplied to Merchant Exporter. Refund claim was rejected on technical grounds.

    Tagros Chemicals vs. Union of India

    (2023) TaxCorp(IDT) 7843 (HC-GUJARAT)

14. GST ·AAR · 28 Jul 2023
    AAR - Kerala AAR Validates Netting-Off Receivables of One GSTIN by Another for Consideration Payment, ITC available.

    In the matter of Malabar Gold Pvt Ltd.

    (2023) TaxCorp(IDT) 7842 (AAR)

15. GST ·AAR · 28 Jul 2023
    AAR - Kerala AAR Rules Residential Villas' Construction Taxable at 7.5% Regardless of whether the agreement for construction is entered into with a purchaser before the execution of the sale deed for land in favour of the purchaser or after the execution of the sale deed for land.

    In the matter of Prime Property Developers

    (2023) TaxCorp(IDT) 7841 (AAR)

16. GST ·AAR · 28 Jul 2023
    Kerala AAR: Right to Desilt Reservoir and Extract Minerals Taxable at 18% on Reverse Charge Basis.

    In the matter of Dharti Dredging and Infrastructure Ltd.

    (2023) TaxCorp(IDT) 7840 (AAR)

17. GST ·AP High Court · 27 Jul 2023
    HC - Upholding Validity of Time-Limit for ITC as prescribed u/s 16(4) of APGST Act/CGST Act, 2017 is not violative of Articles 14, 19(1)(g) and 300-A of Constitution of India; Late-Fee Return Not a Basis for Claiming ITC.

    Thirumalakonda Plywoods vs. The Assistant Commissioner – State Tax

    (2023) TaxCorp(IDT) 7838 (HC-AP)

18. GST ·Jharkhand High Court · 26 Jul 2023
    HC - Jharkhand HC Holds Fresh Show Cause Notices Wholly Without Jurisdiction After Final Appellate Order and also barred by principles of res-judicata.

    Ambey Mining Pvt. Ltd vs Commissioner of State Tax

    (2023) TaxCorp(IDT) 7837 (HC-JHARKHAND)

19. GST ·Calcutta High Court · 26 Jul 2023
    HC - Calcutta HC Rules Loan to Credit Card Holder is Loan Simpliciter, Not Credit Card Service and was not exigible to IGST.

    Ramesh Kumar Patodia vs City Bank N.A. and Ors.

    (2023) TaxCorp(IDT) 7836 (HC-CALCUTTA)

20. GST ·Delhi High Court · 25 Jul 2023
    HC - Delhi HC Criticizes Revenue for Preponing Hearing Before Expiry of SCN-reply Time.

    HT Media Ltd vs UOI & Ors.

    (2023) TaxCorp(IDT) 7835 (HC-DELHI)

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