Examining the Inclusion of Petrol and Diesel in GST
by Yash Jangid†
GST
Cal HC │ The interest of revenue has been safeguarded; Order of detention against the State upheld in matter of GST Act
Calcutta High Court: The Division Bench of T. S. Sivagnanam and Hiranmay Bhattacharyya, JJ., dismissed an appeal and connected application which was
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
Can States levy ‘Entry Tax’? West Bengal Taxation Tribunal explains
West Bengal Taxation Tribunal: The Coram of Justice Malay Marut Banerjee (Chairman) and Suranjan Kundu (Judicial Member) and Chanchalmal Bachhawat (Technical Member),
Whether GST exemption can be claimed for leasing out residential premises as hostel to students and working professionals? Kar HC answers
Karnataka High Court: The Division Bench of Alok Aradhe and M.I. Arun, JJ., addressed whether GST exemption can be claimed for leasing
Interplay between CSR and GST
by Yash Vardhan Garu* and Akansha Bohra**
CSR under GST Reign | Goods provided free of cost under CSR activity to Kerala Flood affected people: Will Distributor be entitled to input tax credit? Ker AAR decides
Kerala Authority for Advance Ruling: S. Anilkumar, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint Commissioner of State Tax decided whether
India’s Proposed National Green Tariff Policy: Resistance Ahead?
by Shivanshu Thaplyal† and Rishabh Sharma††
Cite as: 2022 SCC OnLine Blog Exp 2
Non-Fungible Tokens—Implications under GST Decoded
by Mahwash Fatima*and Lakshmi Ratna Kancherla**
Flimsy plea, feeble excuse; Here’s why Supreme Court barred Bharti Airtel from seeking GST refund of Rs. 923 crores
“The common portal is only a facilitator to feed or retrieve such information and need not be the primary source for doing self-assessment.”
Maha AAR | Whether GST will be payable on amount collected as fees from ‘Members’ of a ‘Club’ as monthly contribution? Detailed Report
Maharashtra Authority for Advance Ruling: The Bench of Rajiv Magoo, Additional Commissioner of Central Tax (Member) and T.R. Ramnani, Joint Commissioner of
Jhar HC | Specific ingredients must clearly asserted in the notice so that the noticee has an opportunity to explain and defend himself in accordance with S. 74 of JGST Act, 2007
Jharkhand High Court: A Division Bench of Aparesh Kumar Singh and Anubha Rawat Choudhary, JJ., allowed the petition and directed the respondents
[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
Goa Goods and Services Tax (Eighth Amendment) Rules, 2021
On October 06, 2021, the Department of Finance, Goa has issued the Goa Goods and Services Tax (Eighth Amendment) Rules, 2021 to
Supplying coaching services along with printed material, test papers, etc., Whether supply of goods or services: Raj AAR explains how to determine cases of composite supply
Rajasthan Authority for Advance Ruling, GST: Bench of J.P. Meena (Member Central Tax) and M.S. Kavia (State Tax) determined whether supplying of coaching
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,
Guj AAR | Whether various kinds of ‘parathas’ supplied would attract 5% GST in line with ‘khakhra’, plain chapati or ‘roti’? Explained
Gujarat Authority for Advance Ruling, (GST): Emphasizing that ‘Paratha’ is not ready-to-cook products, the Bench of Sanjay Saxena and Arun Richard (Members)
Can Commissioner of Central Tax GST Commissionerate withhold the SVLDRS Discharge certificate for transition of disputes credits to GST?
Andhra Pradesh High Court: The Division Bench of Joymalya Bagchi and K. Suresh Reddy, JJ., held that, SVLDRS Discharge certificate cannot be withheld
‘Parliament entitled to make policy choices on fiscal issues’;Here’s why Supreme Court upheld constitutionality of Section 54(3) of CGST Act
“A claim to refund is governed by statute. There is no constitutional entitlement to seek a refund.”