Order DateOrder NumberIn Case ofRulingIssued ByNJJ AnalysisDownload Order
August 07 2023A/86171/2023M/s Bajaj Finance Ltd. No Service Tax Payable on Penal Interest and Cheque Bouncing Charges received by Bajaj Finance.CESTAT, Mumbai
August 01 202313/2023Sai 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 24 202311565/2023Jivan Jyot Motors Pvt Limited No Service Tax Leviable on Sale of Vehicle Subjected to VAT: CESTATCESTAT Ahmedabad
July 13 2023KAR ADRG 25/2023M/s SriSai Luxurious Stay LLPKAAR 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 2023KAR ADRG 24/2023M/s Chamundeswari Electricity Supply Corporation LtdKarnataka 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 2023KAR ADRG 23/2023M/s Isha FoundationEducation provided by Isha Yoga Center is not eligible for any GST exemption.Karnataka AAR
June 15 202314027 of 2023M/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 2023Writ Petition Nos.12089 Of 2019Valluru Pavan ChandAndhra 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 2023Civil Appeal No. 1822/2007Tata Motors LtdThe 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 2023GUJ/GAAR/R/2023/19Colourband DyestuffGujarat 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 2023D.B. Civil Writ Petition No. 4236/2023M/s R.K. JewelersITC Entitlement after cancellation of GST registration can be considered during revocation.Rajasthan High Court
April 26 2023GUJ GAAR/R/2023/18Nandini Ashram TrustThe 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 2023SLP (CRL.) 2868/2023Makhijani Pushpak HarishThe 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 2023KAR ADRG 17/2023M/s Nagabhushana NarayanaGeneral Power of Attorney holder liable to Pay GST on Renting of Immovable Commercial Property.Karnataka AAR
April 12 2023W.P.(C) 14048/2021Uber India Systems Pvt LtdThe 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 202308/2023M/s. Y S Hitech Secure Print Private LimitedSupply of printing services like question papers, OMR sheets, marks card etc. to an educational institution is exempted from GST.Telangana State AAR
April 04 2023W.P. (C) – 399 of 2022SR ConstructionsTripura 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 2023KER/13/2023M/s Manappuram Finance LtdAAR, Kerala ruled that payment made to state government for the change of land description does not attract GST.Kerala AAR
March 29 2023W.P.(C) 14048/2021M/s Shreeji Earth MoversGAAAR 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 202315/2022-23Uttarakhand Public Financial Management ProjectUttarakhand AAR ruled that GST is applicable on full bill amount for motor vehicle rental servicesUttarakhand AAR
March 23 2023MAH/AAAR/DS-RM/18/2022-23Monalisa Cooperative Housing SocietyThe 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 20238493/2023M/S. Pinster Automotive India Pvt Ltd vs Add. Comm. Of GST & CX, ChennaiMadras 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 20235258/2023Commissioner of CGST & Central Excise vs M/S Edelweiss Financial Services LtdThe 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 202310407/2022M/S. Balaji Exim Versus Commissioner, CGST & ORSMere 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 2023KER/04/2023M/s Aromal AutocraftActivity of Body Building of Motor Vehicle on Chassis to be considered as supply of services attracting 18% GST.Kerala AAR
March 02 2023UP ADRG 20/2023Rudrabhishek Enterprises LimitedLucknow 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 20234663/2023M/S. Sri Sai Balaji AssociatesThe 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 2023KER/01/2023M/s Palal RealityService of Construction of Affordable Residential Apartments attracts 1.5% GST along with Deduction of 1/3rd of Total Supply Value.Kerala AAR
February 14 2023CWP-1851-2022SBI Cards & Payment Services LtdThe 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 2023KAR/AAAR/02/2023Appellate AuthorityAny 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 16 2022M.A.T No. 1860 of 2022Shraddha Overseas Private LimitedCalcutta 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

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