GST Case Law Category
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“Supreme Court of India: The Honorable Supreme Court has acknowledged that the burden of proving the claimed Input Tax Credit lies with the purchasing dealer. REPORTABLE IN THE SUPREME COURT OF INDIA State of Karnataka Vs M/s Ecom Gill Coffee Trading Private Limited Appeal Number: Civil Appeal No. – 230 of 2023 Date of […]
Calcutta High Court: – Carrying of Soft copy of Invoice is not valid physical copy of Invoice is mandatory. GST Landmark Judgements CALCUTTA HIGH COURT IN THE CIRCUIT BENCH AT JALPAIGURI WPA 3415 OF 2022 J.K. Jain Buildtech India Pvt. Ltd. Vs. Assistant Commissioner, Revenue Bureau of Investigation North Bengal Head Quarter Siliguri & Ors. […]
ITAT Surat held that Legal Ignorance No Excuse for Delayed Appeal Filing IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER Nileshkumar Chhaganbhai Vasoya Vs ITO (Surat) Appeal Number : ITA No. 64/Srt/2023 Date of Judgement/Order : 08/05/2023 Assessment Year: 2017-18 Order under Section 254(1) of Income […]
GST Applicabality ON supply of ready to eat and ready to cook food products KARNATAKA STATE AUTHORITY FOR ADVANCE RULING Case Name: SATS Food Solutions India Private Limited (GST AAR Karnataka) Appeal Number: Advance Ruling No. KAR ADRG 11/2023 Date of Judgement/Order: 21/02/2023 Since the applicant is into manufacture of ready to eat and ready […]
मासिक पत्रिका अप्रैल-2023- एडवांस रुलिंग्स (Advance Ruling) Upcoming Date of Online Edition: 20.05.2023 Price-50/- Also Subscription Option Available Subscription Rates (Hindi) YEAR PRICE Click For Subscription (After Payment Send Receipton What’s App Number- 8386982822 ) 1 Year 299/- Subscribe 2 Year 499/- Subscribe Download Free (Hindi) Download मासिक पत्रिका सितंबर-2021 Download E-Subscription Rates […]
GST:- एक साल पूरे होने के बाद अस्थायी कुर्की (Provisional attachment) प्रभावी नहीं राजस्थान उच्च न्यायालय (जयपुर में बेंच) बी.आर. कंस्ट्रक्शन कम्पनी बनाम अतिरिक्त निदेशक डी.बी. सिविल रिट याचिका संख्या 2086/2021 निर्णय/आदेश की तिथि : 22/02/2022 याचिकाकर्ता के बैंक खाते को उत्तरदाताओं द्वारा केंद्रीय माल और सेवा कर अधिनियम (संक्षिप्त ‘सीजीएसटी अधिनियम’ के लिए) […]
ITC NOT ELIGIBLE ON CAPITAL GOODS PROCURED FOR BUILDING LNG JETTIES GUJARAT APPELLATE AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAX Case Name: Swan LNG Pvt. Ltd (GST AAAR)Advance Ruling No. GUJ/GAAAR/APPEAL/2022/06Date of Judgement/Order: 09/05/2022 Important Point of AAAR Order In view of the above discussion, we find that the LNG Jetties being built by the […]
MEMBERSHIP FEE, ANNUAL SUBSCRIPTION AND ANNUAL FEE COLLECTED FROM MEMBERS IS LIABLE TO GST MAHARASHTRA AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAX Case Name: M/s. The Poona Club Ltd. (GST AAR Maharashtra)Advance Ruling No. GST-ARA- 123/2019-20/B-12Date of Judgement/Order: 31/01/2022 Important Para 5.4.8 Therefore, in view of the amended Section 7 of the CGST Act, […]
GST NOT PAYABLE ON ACCOMMODATION SERVICES IF PER DAY DECLARED TARIFF OF A UNIT, IS BELOW RS. 1000 KARNATAKA AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAX Case Name: Healersark Resources Private Limited (GST AAR Karnataka)Appeal Number: Advance Ruling No. KAR ADRG 75/2021Date of Judgement/Order: 06/12/2021 RULING a)The applicable GST SAC for the supply of service […]
GST IS NOT APPLICABLE ON REIMBURSEMENT RECEIVED OF STIPEND PAID TO TRAINEES THE MAHARASHTRAAUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAX Case Name: Yashaswi Academy for Skills (GST AAR Maharashtra)Appeal Number: Advance ruling No. GST-ARA- 84/2019-20/B-48Date of Judgement/Order: 20/08/2021 ORDER (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the […]
