CGST Archives | Page 2 of 3

Gujarat Authority for Advance Ruling| GST is not leviable on the amount representing employees’ portion of canteen and transportation charges

Gujarat Authority for Advance Ruling: The two-member bench Milind Kavatkar and Amit Kumar Mishra has ruled that Goods and Service

Case Briefs High Courts

Delhi High Court | Post sale discount given by Loreal India not to qualify as commensurate reduction in prices as required under Section 171 CGST Act, 2017

Delhi High Court: In a case filed by Loreal India Private Limited (petitioner) challenging the order dated 23-06-2022 passed by

Case Briefs High Courts

Whether investigation post filing of an application for advance ruling would debar the applicant from seeking advance ruling? Telangana High Court answers

Telangana High Court: While allowing the instant petition filed under Article 226 of the Constitution of India, for quashing the

Case Briefs Tribunals/Commissions/Regulatory Bodies

When does a vessel support service qualify as ‘Export of Services’? AAR explains

Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner, and K. Latha, Joint Commissioner held that concerning vessel support services provided

Case Briefs High Courts

Madras High Court| Proper reasons to be given for rejecting GST Registration Applications; Just writing ‘rejected’ would not suffice

Madras High Court: Anita Sumanth, J. set aside the impugned order which rejected a registration application filed under Section 22

Case Briefs Tribunals/Commissions/Regulatory Bodies

AAAR| Free IPL tickets: Supply of Complimentary tickets is promotion of business; attracts GST

Appellate Authority for Advance Ruling, Punjab: Arun Narayan Gupta Chief Commissioner, CGST Commissionerate, and Kamal Kishor Yadav, Commissioner of State

Case Briefs Tribunals/Commissions/Regulatory Bodies

Authority for Advance Ruling determines GST to be charged on sale of a car by company after using it for business purpose

Ahmedabad Authority for Advance Ruling: Members Atul Mehta and Arun Richard, has held that 18% GST is payable on value for intended

Case Briefs Tribunals/Commissions/Regulatory Bodies

Maharashtra AAR| No GST on ‘stipend’ paid to trainees

Maharashtra Authority for Advance Ruling: Rajiv Mangoo, Additional Commissioner of Central Tax & T.R. Ramani, Joint Commissioner of State Tax held that

Op Eds OP. ED.

VKC Footsteps Case: Marking a Seminal Moment in the Realm of Inverted Duty Structure

by Aishwarya Vardhan†

Case Briefs High Courts

Raj HC | Economic offender should not be dealt as general offender because economic offenders run parallel economy; bail rejected

Rajasthan High Court: Narendra Singh Dhaddha rejected bail and dismissed the petition being devoid of merits. The present bail application has been

Case Briefs High Courts

P&H HC | Entitlement to compensation on general principles for inordinate delay in receiving monies due; Interest on refund of excise duty granted

Punjab and Haryana High Court: The Division Bench of Ajay Tewari and Pankaj Jain, JJ., contemplated the appeal where the interest on

Case Briefs High Courts

Raj HC│ Order of provisional attachment cannot survive beyond a period of one year in terms of S. 83 (2) CGST Act; Provisional attachment order stayed

Rajasthan High Court: A Division Bench of Akil Kureshi CJ and Sudesh Bansal J ranted interim relief and stayed the provisional attachment

Case Briefs Supreme Court

Traffic blockage due to agitation, failure to deliver consignment within validity period of e-way bill; SC imposes cost of Rs. 59000 on Sales Tax Officer for illegally imposing penalty

“When the undeniable facts, including the traffic blockage due to agitation, are taken into consideration, the State alone remains responsible for not providing smooth passage of traffic.”

Case Briefs High Courts

[CGST Act] Kar HC directs to consider refund application by Swiggy for the amount paid allegedly under duress and coercion during investigation

Karnataka High Court: S. Sunil Dutt Yadav J. disposed off the petition and reinstated an observation “If any money is due to

Advance Rulings Case Briefs

If Composition Dealer purchases Scrap/Used Vehicles from Centre, State, UT or Local authority, will dealer be liable to pay GST on RCM basis? Guj AAR explains

Gujarat Authority for Advance Ruling, GST: Addressing the matter with regard to purchase of scrap/used vehicles by composition dealer from unregistered dealer,

Legislation Updates Rules & Regulations

Central Goods and Services Tax (Eighth Amendment) Rules, 2021

On September 24, 2021, the Central Government on the recommendations of the Council, makes the Central Goods and Services Tax (Eighth Amendment)

Case Briefs High Courts

Del HC | Proceedings against Subway Systems (India) dropped in anti-profiteering case against franchisee

Delhi High Court: The Division Bench of Manmohan and Navin Chawla, JJ. directed that proceedings against Subway Systems (India) Private Ltd. be

Case Briefs High Courts

Guj HC | State Authorities cannot be permitted to resort to stringent provisions like detention under PASA; Court allows petition

Gujarat High Court: Paresh Upadhyay, J., allowed the petitions which were filed apprehending detention under PASA in connection with the Complaint filed

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | It is incumbent on the original authority not to adjudicate the protective notices and wait till the decision of the Revisionary Authority; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) allowed appeals which were filed against the impugned order passed

Case Briefs High Courts

Delhi High Court stays Anti Profiteering Penalty proceedings against Samsonite South Asia

Delhi High Court: A Division Bench of Manmohan and Sanjeev Narula, JJ., stayed the anti profiteering penalty proceedings against Samsonite South Asia