CGST Act Archives

MahaGST | Whether activity of providing hostel to students on rent is taxable or not? If yes, under which exemption | Read detailed report

Maharashtra Authority for Advance Ruling (MahaGST): The Bench of Rajiv Magoo, Joint Commissioner of Central Tax and T.R. Ramnani, Joint Commissioner of

Case Briefs High Courts

Ker HC | CGST registration; HC dismisses petition challenging cancellation registration on observing undue delay and carelessness on part of petitioner

Kerala High Court: A.M. Badar, J., dismissed the petition challenging cancellation of CGST registration observing that the petitioner had remedy of challenging

Case Briefs High Courts

Del HC | “Ss. 69 and 132 of CGST Act prima facie valid; Power to arrest and prosecute is prima facie ancillary to power to levy and collect GST”: Read HC’s detailed analysis

Delhi High Court: The Division Bench of Manmohan and Sanjeev Narula, JJ., upheld the validity of Sections 132 and 69 of the

Advance Rulings Case Briefs

Kar AAR | Whether Input Tax Credit can be availed on distribution of promotional product done for marketing and brand promotion? Read AAR ruling in the matter of Jockey & Speedo

Authority for Advance Ruling, GST: A Division Bench of Dr Ravi Prasad M.P. (Additional Commissioner of Commercial Taxes) and MashhoodUr Rehman Farooqui (Joint

Case Briefs High Courts

Utt HC | Precondition of appeal under CGST Act must be payment of the demanded tax and 10% of the disputed amount

Uttaranchal High Court: A Division Bench of Ramesh Ranganathan, CJ and Alok Kumar Verma, J. entertained a special appeal filed against the

Case Briefs High Courts

All HC | Supply of imported goods to and from Duty Free Shops – an inter-State supply under IGST Act as goods do not cross the customs frontier

Allahabad High Court: A Division Bench of Pankaj Kumar Jaiswal and Rajnish Kumar, JJ. dismissed a PIL seeking to ensure that the

Case Briefs High Courts

Gujarat HC issues notice to Union & State Govt over constitutionality of National & State GST Appellate Tribunals

Gujarat High Court: The Court heard a petition filed by two Chartered Accountants, challenging the constitutionality of the National and State/ Regional