| January 19 2024 | 78, 83 & 87 of 2024 | Global Calcium Private Limited | Deduction of Tax under Section 192 Not Conclusive Proof of Incentive to Directors as Salary for GST | Madras High Court |  | |
| January 12 2024 | 03/ODISHA-AAR/2023-2024 | NBER Developers LLP | Sale Of Land And Duplex Construction Taxable At 7.5% GST, No ITC Eligibility | Odisha AAR | | |
| January 11 2024 | 26112 of 2023 | Malabar Fuel Corporation | Refund of Accumulated Credit Admissible on Payment of Higher Tax on Input Supplies Even When the Input & Output Supplies Are Same | Kerala High Court | | |
| January 05 2024 | GUJ/GAAR/R/2024/01 | Unique Welding Products P. Ltd. | Rooftop Solar Plants Do Not Come Under Immovable Property And Are Eligible For ITC | Gujarat AAR | | |
| January 02 2024 | 1400 of 2019 | M/S. Hindustan Herbal Cosmetics | Minor Typographical Error in E-way Bill With No Intent to Evade Tax Should Not Be Penalized | Allahabad High Court | | |
| November 29 2023 | RAJ/AAR/2023-24/14 | Deepak Jain | GST payable under FCM on Residential Dwellings Leased for Commercial Use. | Rajasthan AAAR | | |
| November 23 2023 | RAJ/AAAR/03/2023-24 | Resonance Edventures Limited | Coaching Service with Goods is Composite Supply and not Mixed Supply. | Rajasthan AAAR | | |
| October 11 2023 | 86769/2023 | M/s. Krishna Consultancy | Services Provided to Universities in Foreign Countries as Export of Services Cannot Be Treated as ‘intermediaries’ and Not Subject to Service Tax. | CESTAT Mumbai | | |
| October 03 2023 | 277 of 2022 | M/S Om Prakash Kuldeep Kumar | The GST Act Has No Provision Mandating the Disclosure of the Transportation Route for Goods, Rendering Non-disclosure of Route an Insufficient Basis for Detention. | Allahabad High Court | | |
| September 15 2023 | 1020 of 2023 | Western Carrier India Ltd. | The Consignor or Consignee is deemed to be Owner if an Invoice or other specified Documents are accompanying the goods. | Allahabad High Court | | |
| September 14 2023 | 24138 of 2022 | ADF Foods Pvt Ltd | Refund of IGST Paid on Exported Goods Being Zero-rated Supplies Admissible as Excess Drawback Repaid. | Gujarat High Court | | |
| September 05 2023 | 106/AAR/2023 | Vijay Flexi Packaging Industries | No ITC Allowed on Payment of BCD, CVD, SAD on Non-Fulfilment of EPCG Obligation | Tamil Nadu AAR | | |
| August 29 2023 | 6874 of 2023 | M/s. Tvl. Diamond Shipping Agencies Pvt. Ltd | An Assessment Order Cannot Be Issued Without Serving Proper GST Notice as per the Conditions Outlined in Section 169(1)(B) of the CGST Act 2017 | Madras High Court | | |
| August 25 2023 | 27/AAR/2023 | Muniasamy Abinaya | No GST Applicable on Transport of Staff and Students of School. | Tamil Nadu AAR | | |
| August 24 2023 | GUJ/GAAR/R/2023/29 | M/s Bayer Vapi Private Limited | Transferee acquiring the rights of the lease for construction of the immovable property is not entitled to take ITC of the GST paid by them on the services received by the Transferor by way of the lease. | Gujarat AAR | | |
| August 24 2023 | KAR ADRG 27/2023 | M/s Orient Cement Limited | Distributing gold coins / white goods to dealers under promotional schemes not 'gift' and eligible for ITC. | Karnataka AAR | | |
| August 07 2023 | A/86171/2023 | M/s Bajaj Finance Ltd. | No Service Tax Payable on Penal Interest and Cheque Bouncing Charges received by Bajaj Finance. | CESTAT, Mumbai | | |
| August 04 2023 | SLP(C) No. 15594/2023 | M/S Vishwanath Traders | SC upholds Patna High Court Order of dismissing writ petition for time extension in filling appeal post expiry of stipulated three-month timeframe. | Hon Supreme Court of India | | |
| August 01 2023 | 13/2023 | Sai Service Pvt Ltd | ITC eligible on demo car only if it is used for further supply and not used in workshop as replacement vehicle. | Telangana State AAR | | |
| July 31 2023 | SLP(C) No. 40619/2023 | M/s. Susee Auto Sales & Service (P) Ltd | CESTAT: No Penalty if Pending Taxes Paid Earlier to the Issuance of Show Cause Notice | CESTAT, Chennai | | |
| July 24 2023 | 11565/2023 | Jivan Jyot Motors Pvt Limited | No Service Tax Leviable on Sale of Vehicle Subjected to VAT: CESTAT | CESTAT Ahmedabad | | |
| July 18 2023 | | Vinod Metals | Any amount voluntarily paid by a taxpayer during a GST investigation can be used to offset the pre-deposit requirement when filing an appeal. | Bombay High Court | | |
| July 13 2023 | 15/WBAAR/2023-24 | Institute of Education & Examination Management Pvt Ltd | Pre and post examination services provided to universities by educational institutes are exempted from GST. | AAR West Bengal | | |
| July 13 2023 | KAR ADRG 25/2023 | M/s SriSai Luxurious Stay LLP | KAAR ruled that PG/Hostel Rent paid by inhabitants does not qualify for GST exemption. GST on reverse charge would apply to the rental payments made to landowners. | Karnataka AAR | | |
| July 13 2023 | KAR ADRG 24/2023 | M/s Chamundeswari Electricity Supply Corporation Ltd | Karnataka AAR ruled that 18% GST will be levied on the activity of providing charging services for Electric Vehicle batteries and ITC can be availed for the same. | Karnataka AAR | | |
| July 13 2023 | KAR ADRG 23/2023 | M/s Isha Foundation | Education provided by Isha Yoga Center is not eligible for any GST exemption. | Karnataka AAR | | |
| June 15 2023 | 14027 of 2023 | M/s. M.B.M. Steels | If a taxpayer receives supplies from a non-existent taxpayer, they should have a chance to explain their position before any recovery action is taken. | Madras High Court | | |
| June 13 2023 | Writ Petition Nos.12089 Of 2019 | Valluru Pavan Chand | Andhra Pradesh High Court has ruled that life tax is to be collected from the vehicle owner upon sale based on the net invoice price of the vehicle and not the ex-showroom price of the vehicle. | Andhra Pradesh High Court | | |
| May 15 2023 | Civil Appeal No. 1822/2007 | Tata Motors Ltd | The Hon SC ruled that the transaction between the manufacturer and dealer while acting pursuant to a warranty has to be construed as sale within the meaning and definition of sale under the Sales Tax Acts. | Hon Supreme Court of India | | |
| May 12 2023 | GUJ/GAAR/R/2023/19 | Colourband Dyestuff | Gujarat AAR ruled that ITC is applicable for the foundation and structural supports as they are included in the definition of plant and machinery. | Gujarat AAR | | |
| April 26 2023 | D.B. Civil Writ Petition No. 4236/2023 | M/s R.K. Jewelers | ITC Entitlement after cancellation of GST registration can be considered during revocation. | Rajasthan High Court | | |
| April 26 2023 | GUJ GAAR/R/2023/18 | Nandini Ashram Trust | The Ahmedabad Bench of the Authority of Advance Ruling (AAR) has ruled that GST is payable on accommodation buildings outside religious places’ boundaries. | Ahmedabad AAR | | |
| April 19 2023 | SLP (CRL.) 2868/2023 | Makhijani Pushpak Harish | The Honourable Supreme Court of India sets aside Gujarat HC order on Pre-condition of Furnishing Bank Guarantee for Bail of GST Offence. | Hon Supreme Court of India | | |
| April 13 2023 | KAR ADRG 17/2023 | M/s Nagabhushana Narayana | General Power of Attorney holder liable to Pay GST on Renting of Immovable Commercial Property. | Karnataka AAR | | |
| April 12 2023 | W.P.(C) 14048/2021 | Uber India Systems Pvt Ltd | The Delhi High Court upheld validity of notifications issued by the Union of India levying GST on auto rickshaw and bus services booked through e-commerce platforms like Ola and Uber. | New Delhi High Court | | |
| April 12 2023 | 08/2023 | M/s. Y S Hitech Secure Print Private Limited | Supply of printing services like question papers, OMR sheets, marks card etc. to an educational institution is exempted from GST. | Telangana State AAR | | |
| April 04 2023 | W.P. (C) – 399 of 2022 | SR Constructions | Tripura HC ruled that ITC is admissible on construction of hotel building and not restricted by Section 17(5) of CGST Act 2017. | Tripura High Court | | |
| April 03 2023 | KER/13/2023 | M/s Manappuram Finance Ltd | AAR, Kerala ruled that payment made to state government for the change of land description does not attract GST. | Kerala AAR | | |
| March 29 2023 | W.P.(C) 14048/2021 | M/s Shreeji Earth Movers | GAAAR ruled that the services provided by a sub-sub-contractor to sub-contractors are subject to 18% Goods and Services Tax (GST). | Gujarat Appellate AAR | | |
| March 27 2023 | 15/2022-23 | Uttarakhand Public Financial Management Project | Uttarakhand AAR ruled that GST is applicable on full bill amount for motor vehicle rental services | Uttarakhand AAR | | |
| March 23 2023 | MAH/AAAR/DS-RM/18/2022-23 | Monalisa Cooperative Housing Society | The appellate body upheld the earlier ruling that GST will be applicable on the “voluntary” contributions by an outgoing member of a Cooperative Housing Society. | Maharashtra bench of the Appellate AAR | | |
| March 20 2023 | 8493/2023 | M/S. Pinster Automotive India Pvt Ltd vs Add. Comm. Of GST & CX, Chennai | Madras High Court allows Writ Petition to quash order issued by GST Office & consider the matter afresh for ITC claim citing that no opportunity was granted to the petitioner prior to the passing of the order. | Madras High Court | | |
| March 17 2023 | 5258/2023 | Commissioner of CGST & Central Excise vs M/S Edelweiss Financial Services Ltd | The Hon’ble Supreme Court has ruled that no service tax would be levied on corporate guarantees provided by a parent company to its subsidiaries as there is no consideration involved. | Hon’ble Supreme Court | | |
| March 10 2023 | 10407/2022 | M/S. Balaji Exim Versus Commissioner, CGST & ORS | Mere allegations of availing Fake Credit cannot be a ground for rejecting the refund applications unless it is established through conclusive findings. | Delhi High Court | | |
| March 02 2023 | KER/04/2023 | M/s Aromal Autocraft | Activity of Body Building of Motor Vehicle on Chassis to be considered as supply of services attracting 18% GST. | Kerala AAR | | |
| March 02 2023 | UP ADRG 20/2023 | Rudrabhishek Enterprises Limited | Lucknow Authority for Advance Ruling (AAR) has declared that the Detailed Project Report Service (DPR) and Project Management Consultancy services (PMCS) offered under contracts by State Urban Development Agency (SUDA) are exempt from GST. | Lucknow AAR | | |
| February 23 2023 | 4663/2023 | M/S. Sri Sai Balaji Associates | The Andhra Pradesh High Court has held that the department or Proper Officer has no power under Section 70 (1) of the GST Act, 2017 to summon Party to stop all GST Payments. | Andhra Pradesh High Court | | |
| February 20 2023 | KER/01/2023 | M/s Palal Reality | Service of Construction of Affordable Residential Apartments attracts 1.5% GST along with Deduction of 1/3rd of Total Supply Value. | Kerala AAR | | |
| February 14 2023 | CWP-1851-2022 | SBI Cards & Payment Services Ltd | The Punjab & Haryana High Court in the case of SBI Cards & Payment Services Ltd holds that interest on refund under Sec. 56 begins from the expiry of 3 months from the date of application. | Punjab High Court | | |
| February 14 2023 | KAR/AAAR/02/2023 | Appellate Authority | Any third party services taken by owner for work over and above the mandate of local authorities for ‘sale of land’ will be considered as a service rendered to the buyer and GST on the same will apply. | Karnataka AAR | | |
| December 07 2022 | WP(C) No. 27373 of 2022 | Manappuram Finance Ltd | As the GST Appellate Tribunal is yet to be Constituted, the Petitioner is Entitled to Exercise the Jurisdiction of the High Court.Restores Refund Application for GST Paid on Notice Pay Received From Erstwhile Employees. | Kerala High Court | | |
| December 16 2022 | M.A.T No. 1860 of 2022 | Shraddha Overseas Private Limited | Calcutta High Court held that the transaction cannot be suspected merely on the grounds that the GST Registration of the other-end dealer was cancelled with retrospective effect. | Calcutta High Court | | |
