Indirect Tax Judgements

• Intent to evade payment of tax is mandatory for invoking the proceeding u/s 129(3) and 130: HC
• Writ petition filed against denial of ITC claim to be rejected since petitioner didn’t reply & appear on date of hearing: HC
• Madras HC set aside notice in Form GST MOV-07 issued by authorities beyond statutory limitation period of seven days
• Allahabad HC set aside penalty order where assessee was able to generate e-way bills with cancelled GSTIN
• Allahabad HC quashed detention order levying penalty due to truck not on route of its destination
• Penalty can't be levied for multiple batch numbers on bags being no requirement of use of new bags for carrying raw materials: HC - Anchor Health v. Additional Commissioner - [2023] (Allahabad)
• Online gaming services are game of skill and would not be covered as gaming of chance or gambling: HC - Myteam 11 Fantasy Sports (P.) Ltd. v. Union of India - [2023] (Rajasthan)
• HC set aside demand as dept. fails to inform transporter about right of extension within 8 hours of expiry of e-way bill - Karan Singh v. State of West Bengal - [2023] (Calcutta)
• Department have to release provisionally attached immovable property and debtors on payment of pre-deposit for appeal: HC - Skylight Man Power and Hospitality Services v. Commissioner, State Taxes and Excise - [2023] (Himachal Pradesh)
• Condition of making part pre-deposit of disputed amount can't be imposed for grant of anticipatory bail: SC - Rajesh Kumar Dudani v. State of Uttarakhand - [2023] (SC)
• Time for issuance of SCN also stands extended if the time period for issuance of order is extended: HC - Pappachan Chakkiath v. Assistant Commissioner, CTO North Paravur - [2023] (Kerala)
• HC remanded matter back as procedure adopted by authority while cancelling registration was thoroughly flawed - Rohit Verma v. Assistant Commissioner - [2023] (Calcutta)
• Petitioner should approach competent authority as goods seized for carrying fake invoice of non-existent purchaser firm - Facts of the case : Shiv Scrap Sales v. State of U.P. - [2023] (Allahabad HC)
• Petitioner have to request IT Grievance Redressal Committee as Form ITC-02A was not allowed to be filed within stipulated time - Ramaraju Surgical Cotton Mills Ltd. v. Additional Commissioner of CGST and Central Excise - [2023] (Madras)
• High Court erred in entertaining writ petition against SCN alleging evasion of tax and quashing & setting aside the same - State of Punjab v. Shiv Enterprises - [2023] (SC) (Kerala) (HC)
• SInitiation of proceedings under GST for transition of CENVAT Credit being inadmissible under existing law to be quashed - Usha Martin Ltd. v. Additional Commissioner, Central GST and Excise - [2022] (Jharkhand) HC
• Supreme Court granted bail to applicant since investigation was complete for allegations of GST evasion - Ratnambar Kaushik v. Union of India - [2022] (SC)
• HC dismissed writ against non-service of order cancelling GST registration being disputed question of fact - Uma Shree Tour & Travels v. State of Madhya Pradesh - [2022] (Madhya Pradesh) HC
• HC directed dept. to consider representation of assessee to rectify GSTR-1 as certain entries mistakenly shown in B2C instead of B2B - T.M.C. - HI - TECH. v. Assistant Commissioner State GST - [2022] (Calcutta)
• No GST on notice pay recovery by employer being not a consideration for tolerating act of premature quitting of employee: Facts of the case - Manappuram Finance Ltd. v. Assistant Commissioner of Central Tax and Excise - [2022] (Kerala) (HC)
• HC dismissed Writ petition where petitioner concealed the fact that SCN was issued and challenged assessment order - Jambudwip Exports & Imports Ltd. v. State of U.P. - [2022] (Allahabad) (HC)
• Where no reason was mentioned in SCN for cancellation of GST registration, HC set aside order for cancellation - Balaji Enterprises v. Principal Additional Director General, Directorate General of GST Intelligence - [2022] (Delhi)
• Pendency of proceedings is an essential condition for provisional attachment of property: HC - Conceptial Trade v. State of Gujarat - [2022] (Gujarat)
• Penalty not imposable for expiry of E-Way Bill in absence of any intention to evade tax: HC - Ajay Shaw v. Assistant Commissioner of State Tax - [2022] (Calcutta)
• HC quashes assessment order passed without disclosing relied upon materials and information to notice - M.R. Metals v. Deputy Commissioner (ST) - [2022] (Andhra Pradesh)
• 1st Judgement to be added with caption "GST not leviable on employees' portion of canteen charges collected by employer and paid to canteen service provider: AAR " (pdf naming ‘GST not leviable on employees' portion of canteen charges collected by employer and paid to canteen service provider: AAR)
• 2nd Judgement to be added with caption - "ITC benefit to be passed as soon as same was availed since buyer can't be asked to wait till completion of project: NAA" (pdf naming ITC benefit to be passed as soon as same was availed since buyer can't be asked to wait till completion of project: NAA).
• 3rd Judgement to be added with caption - "Order u/s 129 of CGST Act determining tax liability is bad in law and liable to be quashed: HC " (pdf naming Order u/s 129 of CGST Act determining tax liability is bad in law and liable to be quashed: HC)
• 4th Judgement to be added with caption - "Refund allowed where inputs and output goods are same but supply made under concessional rate notification: HC " (pdf naming Refund allowed where inputs and output goods are same but supply made under concessional rate notification: HC).
• 5th Judgement to be added with caption - "Refund rightly rejected as zero rated supply not shown in GSTR-3B return & no documentary evidence produced: HC" (pdf naming Refund rightly rejected as zero rated supply not shown in GSTR-3B return & no documentary evidence produced: HC).
• Supplier can’t give extra grammage of product instead of reducing prices for passing benefit to consumers Delhi - HC
• SCN to be issued within 7 days of detention or seizure and not 7 working days - HC
• Order rejecting refund claim on grounds not mentioned in SCN is not sustainable - HC
• No violation of natural justice for not providing certified copies of material seized if not requested by assessee - HC
• HC allowed revocation of cancellation of registration as physical verification conducted in absence of authorised representative
• Marine vessels’ engines of defence department would fall under heading 8906 & taxable at 5%: The AAR, Tamil Nadu
• No GST on health care services agreed to be provided for next 20 years in lieu of lump sum payment: The AAR, Gujarat
• Popcorn classified under tariff heading 1904 10 90 and taxable at 18% GST: The AAR, Uttar Pradesh
• ITC not available on GST paid for transfer of rights of industrial plot for construction of immovable property: The AAR, Gujarat
• 18% GST applicable on Poultry Crates, can be Treated as Article for Conveyance or Packing of Goods, of Plastics: The AAR, Maharashtra
• Pan shop seller not eligible to opt for composition scheme being manufacturing Gutka by mixing ingredients: The AAAR, Madhya Pradesh
• No GST on supply of medicines, consumables, etc. to patients admitted to hospital: The AAR, Madhya Pradesh
• 18% GST payable on Construction of Buildings and Civil Structures necessary to House Data Centres, Nearline Data Centres, Disaster Recovery Station, Satellite Data Centre: The AAR, Maharashtra
• 12% GST to be levied on printing of cheque books as per specifications and paper given by banks: The AAR, Telangana
• 18% GST payable on Income earned from conducting Guest Lecture: The AAR, Karnataka
• 18% GST payable on Rodent Feed: The AAR, Telangana
• 5% GST applicable on supply of pressure/non pressure tight cables for use in submarine supplied to Ministry of Defense
• Setback to Arcelor Mittal: Supreme Court upholds Gujarat Tax Department’s levy of Rs 480 cr Purchase Tax
• 12% GST on Bellow Ducts:The AAAR, Uttar Pradesh
• GST payable under RCM in case of Import of Goods on Ocean Freight: The AAAR, Uttar Pradesh
• 1.5% GST to be charged from Customers for Sale of Flats in Project, except where entire consideration has been received after Issuance of Completion Certificate
• GST Exemption on Composite Supply of less than 25% of Service of Milling of Food Grains into Flour to Food & Supplies to West Bengal Govt. for distribution under Public Distribution System
• 1% GST payable on a Composition taxpayer engaged in manufacture of Sweet, Namkins, doing only the counter sales
• 18% GST payable on Supply of Vouchers: AAAR
• GST payable on Services of Boarding and Lodging Facility for Officials of Municipal Corporation for conducting General Election
• ITC available on 12% GST paid on Supplying, Operating, and Maintaining Air-Conditioned Electrically operated Buses: The AAR, Maharashtra
• 5% GST payable on Dried and Polished Turmeric: The AAR, Maharashtra
• No ITC available on GST paid on Motor Cars of Seating Capacity not exceeding 13 leased or rented with Operators to Vendors: The AAR, Tamil Nadu
• 12% GST payable on Supply of Stator Coil for use in WOEG: The AAR, Tamil Nadu
• 12% GST payable on ‘Diagnostic and Laboratory reagents: The AAR, Karnataka
• ITC available on 12% GST paid on Supplying, Operating, and Maintaining Air-Conditioned Electrically operated Buses: The AAR, Maharashtra
• 5% GST payable on Dried and Polished Turmeric: The AAR, Maharashtra
• No ITC available on GST paid on Motor Cars of Seating Capacity not exceeding 13 leased or rented with Operators to Vendors: The AAR, Tamil Nadu
• 12% GST payable on Supply of Stator Coil for use in WOEG: The AAR, Tamil Nadu
• 12% GST payable on ‘Diagnostic and Laboratory reagents: The AAR, Karnataka
• 1.5% GST to be charged from Customers for Sale of Flats in Project, except where entire consideration has been received after Issuance of Completion Certificate
• GST Exemption on Composite Supply of less than 25% of Service of Milling of Food Grains into Flour to Food & Supplies to West Bengal Govt. for distribution under Public Distribution System
• 1% GST payable on a Composition taxpayer engaged in manufacture of Sweet, Namkins, doing only the counter sales
• 18% GST payable on Supply of Vouchers: AAAR
• GST payable on Services of Boarding and Lodging Facility for Officials of Municipal Corporation for conducting General Election
• 18% GST applicable on Activity of Surface Coating on Old, Worn out or used Goods received from Customers: The AAR, Maharashtra
• 5% GST on Learning Kitbox Book in Separate Sheets for Imparting Education to Children: The AAR, Madhya Pradesh
• Contributions from Members, recovered for Spending on Weekly Meetings, Other Petty Administrative Expenses amounts to ‘Supply’: The AAR, Maharashtra
• Preparation of Gutka at Pan Shop for sale not eligible for Composition Scheme: The AAR, Madhya Pradesh
• 12% GST on Sprinklers, Drip Irrigation System including Laterals, PVC Pipes: The AAR, Madhya Pradesh
• No GST on Printing of Pre-examination material for Educational Boards or Universities: The AAR, Telangana
• No GST Concessional Rates applicable to Activities of Manufacture, Supply of Fortified Rice Kernels till Sep 30, 2021: The AAR, Tamil Nadu
• Activity of Collecting Contributions, Spending towards Meeting and Administrative Expenditures only, is ‘Business’ under GST: The AAR, Maharashtra
• 18% GST Exigible on Services Provided by Airbus Group as it qualifies as Intermediary Services: The AAAR, Karnataka
• GST payable on Telecom Services provided by Airtel to Greater Hyderabad Municipal Corporation: The AAR, Telangana
• 18% GST Payable on Amounts Received in form of Donation / Grants from various entities including Central and State Govt.: The AAR, Maharashtra
• 18% GST payable on Nominal Charges received from Patients towards an “Unparallel Health Insurance Scheme” for the purpose of Imparting Medical Education: The AAR, Maharashtra
• No Separate GST Registration required at the Place of Importation: The AAR, Karnataka
• No GST Exemption on Manpower Services provided to Govt. entities: The AAR, Karnataka
• No GST payable on Services by way of Transportation of ‘Eggs’ by Rail from One place to Another: The AAR, Karnataka
• Process undertaken Covered under Job Work If No New Product comes into existence, 12% GST payable: The AAR, Maharashtra
• 12% GST applicable on Turbilatex C-reactive protein (CRP) infinite & HbA1c infinite: The AAR, Maharashtra
• GST exigible on EPF, ESI, Salary, or Wages reimbursed by Hospital: AAR: The AAR, Telangana
• GST payable on Amount received by Arbitration for Works executed in Pre-GST period: The AAR, Telangana
• Dwelling Units falling under PMAY Scheme attracts Concessional GST Rate: The AAR,Telangana
• 5% GST payable on Supply of Batteries for Use in Warships such as Submarines of Indian Navy: The AAR, Maharashtra
• 18% GST payable on Crumb Rubber or Granule: The AAR, Maharashtra
• No GST Registration required if Supplies Exempted from GST: The AAR, Maharashtra
• GST payable on Amount Forfeited on account of Breach of Agreement of Sale of Land: The AAR, Gujarat
• GST applicable on Royalty paid on Tertiary Treated Water supplied to MAHAGENCO: The AAR, Maharashtra
• No GST on Tender for Housekeeping, Security Services, Plumbing, Laundering, Cooking, Catering, Gardening, Carpentry Services in Govt. Hospitals: The AAR, Tamil Nadu
• GST applicable on Supply of Coaching Services along with Supply of Printed Material / Test Papers, Uniform, Bags: The AAR, Rajasthan
• 18% GST payable on Ready-to-Cook Parathas: The AAR, Gujarat
• ITC not allowable on Expired Cakes & Pastries and Needs to be reversed: The AAR, Gujarat
• IGST payable on Importation of Tank Containers Lease Services into India: The AAR, Telengana
• Private Coaching’s for CMA, CA, CS not an ‘Educational Institution’, liable to pay GST, Affirms: The AAAR, Kerala
• 5% GST payable on Two or Three-wheeled ‘Battery Powered Electric Vehicle’ supplied with or without Battery Pack: The AAR, Odisha
• GST payable on Amount received as Reimbursement of Discount or Rebate from Castrol: The AAAR, Kerala
• 12% GST payable PVC tufted coir carpet/Mat: The AAAR, Kerala
• Hiring of Non AC Buses to Company for Transport of Staff is taxable under “Rent-a- cab” Service: The AAR, Maharashtra
• 12% GST not applicable on Supply of Tissue Paper: The AAAR, Kerala
• 18% GST payable on Cost of Diesel incurred for Running DG Set in the Course of providing DG Rental Service: The AAR, Karnataka
• 18% GST payable on Manpower Services like Data Entry Operator, to City Corporation or Municipalities: The AAR, Karnataka
• 12% GST on Services of Repairs, Maintenance, Renovation, Alterations of Residential Complex meant for Railway Employees: The AAR, Karnataka
• 18% GST payable on Construction Services for Projects which are affordable Housing Projects and are given the Infrastructure Status: The AAR, Karnataka
• Private Coaching Institutions are not educational institutions- liable to pay GST: The AAAR, Kerala
• GST exigible on Services from Kerala to Karnataka in facilitating Transportation of Goods to Tamil Nadu: The AAR, Karnataka
• GST payable at the time of transfer of possession/ rights in the building to the person supplying development rights: The AAR, Telangana
• Charitable Trust running medical store to give medicines without profit required to be registered: The AAR, Gujarat
• 18% GST payable on Unburnt or Half-Burnt Coal and Dust: The AAR, Telangana
• Housing Society to pay GST on Maintenance Charges if Members’ monthly contribution exceeds Rs.7,500: The AAR, Maharashtra
• 12% GST on Brush Holder Assembly, Parts, Lead Wires for Locomotives when manufactured as per drawings of Indian Railways: The AAR, Maharashtra
• Whether GST leviable on services provided by Liaison Office as an ‘intermediary’: The AAR, Maharashtra
• ITC cannot be claimed on debit notes issued in FY 2020-21 pertaining to the transactions made in FY 2018-19: The AAR, Gujarat
• Recovery Order of ITC due to mis-match in Form GSTR-3B and GSTR-2A stayed: The Hon’ble Chhattisgarh High Court
• Dealers Liable to register under VAT whose Taxable Turnover exceeds Rs.10 Lakhs in 3 Months to avail ITC: The Hon’ble High Court, Telangana
• GST Appellate Authority shall condone delay in Filing Appeal due to COVID-19: The Hon’ble High Court, Orissa
• Placement of medical instruments without consideration in hospitals is a Supply of Service: The Kerala Authority of Advance Ruling (AAR)
• 28% GST applicable on ‘Track Assembly’, an accessory to Motor Vehicle: The Tamil Nadu Authority of Advance Ruling (AAR)
• Allowed refund of IGST paid on ocean freight beyond limitation period prescribed under GST Law: The Hon’ble High Court, Gujarat
• 18% GST payable on Aerobic Micro-Organism or Protein derived used in Cementitious or Concrete application: West Bengal AAR
• 18% GST payable on selling and manufacturing of Automatic Weighing Machine: Karnataka AAR
• No GST payable on Supply of Service by Govt. controlled Association to State Govt., Local Authorities against consideration in Form of Grants: Karnataka AAR
• Horse race clubs liable to pay GST only on commission and not entire bet amount – Rule 31A(3) of CGST Rules ultra vires : The Hon’ble Karnataka High Court
• Parallel proceedings cannot be initiated by State GST authorities on the same subject matter: The Hon’ble Calcutta High Court
• GST applicable on Credit Card Expenses incurred by Employees of an Indian Subsidiary: AAAR
• 12% GST applicable on Plastic Toys: AAR
• No Proceedings can be initiated under SGST If Proceedings already pending under CGST Act: Calcutta High Court
• GST applicable on Sale of Rice even if Brand Name not Registered: Tripura High Court
• GST payable by Liaison Office of Dubai Chamber of Commerce as Services provided to various Business in India, Dubai: AAR
• Stevedoring, Storing, Packing Goods Imported Temporarily Before Exporting Amounts to ‘Export of Service’ Post February 01, 2019: AAR Gujarat
• Whether nexus/ connection is required between ITC and Output Tax Liability: AAR Gujarat
• All the supplies made in relation to distribution of electricity are not exempt under GST: AAAR Tamil Nadu
• Input tax credit refund can’t be denied for technical glitches in GSTN software: Madras High Court
• GST not applicable on membership subscription fees collected from members of the club: AAR Karnataka
• Tamarind inner Pulp without Shell and Seeds not exempted from GST as it is not Agricultural Produce: AAR
• No GST Exemption on Operation and Maintenance of High Quality Treated Drinking Water Plant for the ‘Amma Kudineer Project’: AAR
• Waste Collection, Segregation, Treatment, Transportation, Disposal Services under Service Agreements not exempted from GST : AAAR
• 18% GST on Services provided to TANGEDCO for carrying out Retrofitting Work for strengthening NPKRR Maaligai against Seismic and Wind effect: AAR
• 12% GST on Supply and Import of Pharmaceutical Reference Standards prepared Laboratory Reagents: AAR
• Work Contract entrusted to NBCC (India) by IIT, Bhubaneswar to be treated as Composite Supply Contract: AAAR
• No GST applicable on Rent received from Backward Classes Welfare Department: AAR
• 18% GST on Parboiling Rice & Drying plant: AAR
• 5% GST on pick-up charges paid to the owner/driver: AAR
• 18% GST on Contract relating to Electrical Works from Sub-Contractor for Work of Government Company: AAR
• Deposit Work by Uttar Pradesh Power Transmission Corporation part of Transmission, Distribution of Electricity is Composite Supply: AAAR
• 18% GST applicable on Sinking Fund collecting by Residential Society from Members: AAR
• 18% GST on Erection & Commissioning of Lifts or Escalators for Domestic use: AAR
• ITC can be availed on Sale of Eatables: AAR
• Form GST DRC 07 to be issued for Recovery of Interest, rules Gujarat High Court
• 12% GST applicable on Printing of Content on the PVC Materials, Supply of Printed Trade Advertising Material: AAAR
• 18% GST on Isopropyl rubbing alcohol IP & Chlorhexidine Gluconate & Isopropyl Alcohol solution: AAR
• 5% GST on Supply of Food inside the Restaurant (branch) situated in Zoological Garden: AAR
• 18% GST applicable on Hand Sanitizer: AAR
• E-Way Bill not required if Value of Goods less than Rs.50,000.00 : Kerala High Court
• Assessee not entitled to carry forward and set off of unutilized Cess against GST Output Liability: Rajasthan High Court
• Renting of E-Bikes and Bicycles without Operator can be taxed at Rate of 5% and 12% respectively: AAAR
• Supply, Installation, Operation, Maintenance of Greenfield Public Street Lighting System isn’t classifiable as Supply of Works Contract Services: AAR
• 5% GST on ‘Nizam Pakku’ betel nut: AAAR sets aside AAR
• 12% GST applicable on Job Work of Metal Alloy Coating or Thermal Spray: AAR
• 12% GST on contract for the dredging of Wular Lake: AAR
• If ITC wrongly availed exceeds Rs.5 crores it would be cognizable and non-bailable offence: Bombay HC dismisses bail application
• GST: e-way bill is mandatory where value of each invoice individually is lower than ₹ 50k but in aggregate it exceeds ₹ 50k, says Kerala High Court
• 18% gst applicable on fabricating tanks: AAR
• Assessee not entitled to carry forward and set off of unutilized cess against gst output liability: Rajasthan High Court
• 18% GST on Work Contract for Supply, Erection, Testing, commissioning of materials for providing Rural Electricity Infrastructure: AAAR
• Capital Subsidy received on 90% of Project Capital Expenditure liable to GST: AAR
• 28% GST on Metal Nuts as it is a part of Motor Vehicle: AAAR
• Activities of Supply, Installation, Operation, Maintenance of Greenfield Public Street Lighting System not classifiable as Works Contract Services, rules AAR
• 18% GST on making Bullet Proof Bodybuilding on Motor Vehicles having Tarpaulin cover in Cargo Compartment: AAR
• 18% GST likely to be imposed on Bitcoin Trade
• Misconduct Proceedings under VAT Act can’t be initiated against Advocates, CAs, Cost Accountants: Gujarat HC
• 18% GST applicable to Job Work Service to Foreign Customer: AAR
• Commission Agents dealing in sale and purchase of Tobacco Leaves exempted from GST: AAR
• 12% GST on Mixed Supply of the Job Work and Works Contract
• 18% GST applicable on Construction of Directors Bungalow and Construction of Staff or Faculty Quarters in IIT
• Caroa Properties not guilty of Profiteering, rules NAA
• ITC can be availed on distribution of promotional products to distributors/franchisees free of cost as a promotional activity, rules AAR
• Madras High Court directs Department to grant retrospective registration for petitioner’s Registration Certificate
• NAA finds Logix Infrastructure guilty of not passing ITC benefit to Flat Buyers
• NAA finds McDonald’s franchisee Hardcastle Restaurants Guilty of Profiteering
• NAA finds P&G and Gillette India guilty for not passing GST Reduction to Customers to tune of Rs. 243 cr
• No Change in Classification of Non-Woven Fabric even if manufactured in same unit, rules AAR
• No GST applicable on Services of Waste disposal activities to Military Stations
• No GST on Reverse Charge basis applicable on Supply of Service to Odisha Power Transmission Corporation Ltd
• Procedure for E-Commerce Exports through Post doesn’t determine eligibility for Refund of ITC on Exports, not applicable retrospectively
• 18% GST payable on Reshelling of Old Sugar Mill Rollers: The AAR, Maharashtr
• GST payable on Vehicles Registered in Tourist category for carrying Covid-19 patients for Medical Treatment: The AAR, Maharashtra
• 18% GST payable on Children Scooter, Activity Ride-on, Smart Tricycle, and Kick Scooter: The AAR, Tamil Nadu
• GST on Land after developing by erecting Civil Structure or Building or Complex: The AAR, Telangana
• Only Goods Supplier can seek GST Advance Ruling, not the Recipient: The AAR, Maharashtra