GST

File Appeal Before GSTAT; Mandatory Pre-Deposit Conditions Can’t Be Bypassed By Invoking Writ Jurisdiction: Orissa HC

The Orissa High Court has declined to adjudicate a GST dispute on merits and directed the petitioner to avail the statutory remedy before the...

Branded Areca Nut ‘Supari’ Attracts 5% GST: Madras HC

The Madurai Bench of the Madras High Court has ruled that Branded Areca Nut ‘Supari’ attracts 5% Goods and Service Tax (GST).The bench of...

GST Refund Can’t Be Denied by Treating Export Services as ‘Intermediary’: Karnataka High Court

The Karnataka High Court has set aside a GST appellate order against an education services company and directed the tax authorities to sanction a...

GST Dept. to Conclude Proceedings on Seized Cardamom Within 2 Weeks: Kerala High Court 

The Kerala High Court has directed the State GST enforcement department to expeditiously conclude proceedings relating to the seizure of cardamom transported without documents,...

GST Exemption for Municipal O&M Services Hinges on ‘Pure Service’ Test and Goods Value Cap: AAR

The West Bengal Authority for Advance Ruling (AAR) has clarified the GST treatment of operation and maintenance (O&M) services provided to municipal corporations and...

Security, Scavenging Services Provided to Government Hospitals Exempt from GST: AAR

The West Bengal Authority for Advance Ruling (WBAAR) has ruled that security and scavenging services supplied to government-run medical colleges and hospitals qualify as...

GST Sponsorship Services: Section 8 Companies Classified as ‘Body Corporate’, Forward Charge Applies from January 2025: AAR

The West Bengal Authority for Advance Ruling (WBAAR) has held that a Section 8 not-for-profit company qualifies as a “body corporate” under GST law...

5% GST Payable On Homoeopathic Medicaments: AAR

The West Bengal Authority for Advance Ruling (WBAAR) has ruled that 5% GST is payable on Homoeopathic Medicaments.The bench of Shafeeq S. and Jaydip...

GST Exemption On Business Transfer as Going Concern: AAR

The West Bengal Authority for Advance Ruling (WBAAR) has ruled that the transfer of business assets and liabilities from a proprietorship firm to a...

GST Exemption Available on PHED’s Jal Jeevan Mission Support Services: AAR

The West Bengal Authority for Advance Ruling (WBAAR) has ruled that a wide range of data validation, GIS mapping, survey, and training-related services provided...

Flipkart’s Road Transport Services Qualify as GTA: AAR

The West Bengal Authority for Advance Ruling (AAR) has delivered a ruling clarifying the GST implications of road transportation services proposed to be offered...

Aerated Beverages Served in Hotel Restaurants Taxable at 18% as Composite Restaurant Service: AAR 

The West Bengal Authority for Advance Ruling (WBAAR) has held that aerated beverages served in a hotel restaurant—whether supplied along with food or ordered...

Pursue Statutory Appeal in Alleged Fake GST ITC Case: Delhi High Court

The Delhi High Court has declined to entertain a writ petition challenging a GST adjudication order involving allegations of fraudulent availment of Input Tax...

Rajasthan HC Scraps GST Levy on Royalty, Orders Fresh Review Under SC’s MADA Ruling

In a significant development bringing much-needed clarity and uniformity to the long-standing controversy surrounding the taxation of royalty under the Goods and Services Tax...

Delhi High Court Quashes Ex-Parte GST Order Citing Denial of Effective Hearing

The Delhi High Court has set aside an ex-parte GST adjudication order for the tax period April 2018 to March 2019, holding that the...

Fake GST Registrations Using Forged PAN, Aadhaar Lead to Over Rs. 3,000 Crore Tax Evasion Uncovered

The Central Government has uncovered a large number of fake Goods and Services Tax (GST) registrations created using forged Permanent Account Number (PAN) and...

Karnataka HC Faults Appellate Authority for Rejecting GST Refund Appeal Without Merits Review

The Karnataka High Court has set aside an order of the First Appellate Authority which had dismissed ABB India Limited’s GST refund appeal as...

GST Dept. Can’t Ignore Disclosures GSTR For Mere Filing Delay: Calcutta High Court 

The Calcutta High Court has set aside an appellate order confirming a substantial GST compensation cess demand against a motor vehicle dealer, holding that...

Release of Detained Areca Nuts As It Is Perishible In Nature: Calcutta High Court

The Calcutta High Court, Circuit Bench at Jalpaiguri, has declined to exercise its writ jurisdiction to set aside a GST penalty order passed against...

Contractors Executing Works Contracts During Transition From VAT To GST Regime Can’t Be Saddled With Additional Tax Burdens: High Court Issues Directions

The Karnataka High Court has reaffirmed that contractors executing works contracts during the transition from the Value Added Tax (VAT) regime to the Goods...

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