All landmark rulings

1. GST ·Allahabad High Court · 25 Jul 2023
   HC - Allahabad HC Orders Assessee to File Reply to SCN Absent Case Foundation Details.

   Abhay Traders vs. Commissioner of Commercial Tax

   (2023) TaxCorp(IDT) 7834 (HC-ALLAHABAD)

2. GST ·Orissa High Court · 25 Jul 2023
   HC - Orissa HC Quashes Order Rejecting Appeal for Non-Supply of Certified Copies and Remits the Matter.

   Ashish Kumar Kar vs. Central Board of Indirect Taxes and Customs Dept of Revenue & Ors.

   (2023) TaxCorp(IDT) 7833 (HC-ORISSA)

3. GST ·Calcutta High Court · 25 Jul 2023
   HC - Calcutta HC Quashes Order Imposing 200% Penalty on Detained Consignment; Directs recalculate the penalty.

   Usha Gupta vs. Assistant Commissioner of Revenue

   (2023) TaxCorp(IDT) 7832 (HC-CALCUTTA)

4. GST ·AAR · 25 Jul 2023
   AAR - Reverse Charge Liability under Notification No. 13/2017 dated June 28, 2017 on Change of Wetland Description to Ordinary Land Taxable under RCM, Kerala AAR Rules.

   In the matter of Manappuram Finance Ltd

   (2023) TaxCorp(IDT) 7830 (AAR)

5. GST ·AAR · 25 Jul 2023
   AAR - 18% GST on Shifting Transmission Lines on NHAI request for Road Widening Projects classifiable under service head 998631- Punjab AAR Ruling.

   In the matter of Punjab State Transmission Corporation Ltd.

   (2023) TaxCorp(IDT) 7829 (AAR)

6. GST ·Delhi High Court · 25 Jul 2023
   HC - Delhi High Court Stresses Meaningful Personal Hearing for CGST Adverse Decisions. Visits by an assessee's representative or telephonic conversations could not be considered substitutes for an authentic personal hearing.

   Jupiter Exports Vs Commissioner of GST

   (2023) TaxCorp(IDT) 7828 (HC-DELHI)

7. GST ·Allahabad High Court · 24 Jul 2023
   HC - Allahabad HC grants interim bail in alleged ITC-fraud case, satisfied with "a case for proper construction of Section 69 of the CGST Act, 2017" and noting Revenue's uncertainty regarding the offense committed.

   Ashish Kakkar vs. UOI & Anr.

   (2023) TaxCorp(IDT) 7824 (HC-ALLAHABAD)

8. GST ·Allahabad High Court · 24 Jul 2023
   HC - Allows Bail, Citing Co-Accused Already Enlarged on Bail, Filing of Charge-Sheet, and Compoundable Offence under CGST Act, 2017 as Grounds to Grant Interim Relief.

   Amit Gupta vs. DGGI

   (2023) TaxCorp(IDT) 7823 (HC-ALLAHABAD)

9. GST ·Gujarat High Court · 24 Jul 2023
   HC - Gujarat High Court Rules in Favor of Exporter's Claim for Interest on Delayed IGST Refund

   Panji Engineering Pvt Ltd vs. UOI

   (2023) TaxCorp(IDT) 7822 (HC-GUJARAT)

10. GST ·AAR · 22 Jul 2023
    AAR - Karnataka AAR Distinguishes GST Rate for Chikkies Containing Cocoa vs. Chikkies Without Cocoa.

    In the matter of Sirimiri Nutrition Foods Products Pvt Ltd

    (2023) TaxCorp(IDT) 7821 (AAR)

11. GST ·CESTAT Kolkata · 21 Jul 2023
    CESTAT - Allows CENVAT credit of service tax availed at the factory by Assessee Usha Martin for input services received at their captive iron-ore and coal mines, based on ISD invoices issued by the Mines Office.

    Usha Martin Ltd vs Commissioner of Central Excise

    (2023) TaxCorp(IDT) 7820 (CESTAT-KOLKATA)

12. GST ·Bombay High Court · 21 Jul 2023
    HC - Bombay High Court Rules Customs Action "Ex-Facie Illegal" in Trademark Dispute.

    UPS Sales vs UOI & ors

    (2023) TaxCorp(IDT) 7819 (HC-BOMBAY)

13. GST ·AAR · 21 Jul 2023
    AAR - Gujarat AAR Declines Advance Ruling Citing Lack of Jurisdiction and Ambiguous Facts.

    In the matter of Pooja Construction Co.

    (2023) TaxCorp(IDT) 7818 (AAR)

14. GST ·AAR · 21 Jul 2023
    AAR - Rajasthan AAR Declines Advance Ruling on Supplies Made Prior to Application

    In the matter of Mangala Product Pvt. Ltd.

    (2023) TaxCorp(IDT) 7817 (AAR)

15. GST ·AAR · 30 Jun 2023
    AAAR - Classification and Taxation of Advertisement Services Modified by Telangana AAAR - Vivisection of Selling Space for Advertisement Not Permitted, Additional Services Classified as 'Advertising Services', Taxable at 18%

    In the matter of Time Education Kolkata Pvt. Ltd.

    (2023) TaxCorp(IDT) 7732 (AAR)

16. GST ·Gujarat High Court · 30 Jun 2023
    Gujarat High Court: Transfer of Documents from Issuing Authority to Investigating Officer

    Vipulchandra Pursottamdas Mahant Prop of Vaibhavi Construction vs Asst Commissioner of State Tax

    (2023) TaxCorp(IDT) 7731 (HC-GUJARAT)

17. GST ·Bombay High Court · 30 Jun 2023
    Bombay High Court: Arbitrary Cancellation of CGST Registration Due to Improper Notice and Breach of Natural Justice.

    Mayel Steels Pvt. Ltd. Vs UOI

    (2023) TaxCorp(IDT) 7730 (HC-BOMBAY)

18. GST ·AAR · 28 Jun 2023
    Fortified Rice Kernels is nothing but preparation of rice flour and it is classifiable under CH 1904.

    In the matter of Brindavan Agrotech Pvt Ltd.

    (2023) TaxCorp(IDT) 7717 (AAR)

19. GST ·AAR · 28 Jun 2023
    It gets abundantly clear that if specified commodities are supplied in a package that do not require declaration/compliance under Legal Metrology Act, 2009, and the rules made thereunder, the same would not be treated as pre-packaged and labelled for the purpose of GST levy and rice supplied in pre-packaged form would fall in the definition of pre- packaged commodity.

    In the matter of Satyam Balajee Rice Industries Pvt Ltd

    (2023) TaxCorp(IDT) 7716 (AAR)

20. GST ·MP High Court · 28 Jun 2023
    After sale of metal scraps to the assessee through e-auction, the supplier defaulted by not reporting the auction sales invoice duly paid by the assessee in the return under GSTR-1 due to which the auction sale invoice was not reflected in the assessee’s GSTR-2A. Thus assessee entitled to seek the return from supplier.

    Agrawal and Brothers vs UOI & ors

    (2023) TaxCorp(IDT) 7715 (HC-MP)

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