GST Tax Litigation Updates and Case Law Analysis

Tax Litigation Updates & Case Law Analysis | CA Nitesh Jain

Tax Litigation Updates & Case Law Analysis | CA Nitesh Jain

Stay informed with our latest tax litigation case law updates related to GST. Expert insights and analysis from N J Jain & Associates.

The most recent developments in GST tax litigation by CA Nitesh Jain and Associates to keep you updated. Your go-to resource for case law analysis and tax litigation insights.

Tax Litigation

Order DateOrder NumberIn Case ofRulingIssued ByNJJ AnalysisDownload Order
January 12 202403/ODISHA-AAR/2023-2024 NBER Developers LLP Sale Of Land And Duplex Construction Taxable At 7.5% GST, No ITC EligibilityOdisha AAR
January 05 2024GUJ/GAAR/R/2024/01Unique Welding Products P. Ltd. Rooftop Solar Plants Do Not Come Under Immovable Property And Are Eligible For ITCGujarat AAR
November 23 2023RAJ/AAAR/03/2023-24Resonance Edventures Limited Coaching Service with Goods is Composite Supply and not Mixed Supply.Rajasthan AAAR
October 11 202386769/2023M/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 2023277 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 20231020 of 2023Western 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 202324138 of 2022ADF Foods Pvt Ltd Refund of IGST Paid on Exported Goods Being Zero-rated Supplies Admissible as Excess Drawback Repaid.Gujarat High Court
September 05 2023106/AAR/2023Vijay Flexi Packaging Industries No ITC Allowed on Payment of BCD, CVD, SAD on Non-Fulfilment of EPCG ObligationTamil Nadu AAR
August 29 20236874 of 2023M/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 2017Madras High Court
August 25 202327/AAR/2023Muniasamy Abinaya No GST Applicable on Transport of Staff and Students of School.Tamil Nadu AAR
August 24 2023GUJ/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 2023KAR ADRG 27/2023M/s Orient Cement Limited Distributing gold coins / white goods to dealers under promotional schemes not 'gift' and eligible for ITC.Karnataka AAR
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 04 2023SLP(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 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 31 2023SLP(C) No. 40619/2023M/s. Susee Auto Sales & Service (P) Ltd CESTAT: No Penalty if Pending Taxes Paid Earlier to the Issuance of Show Cause NoticeCESTAT, Chennai
July 24 202311565/2023Jivan Jyot Motors Pvt Limited No Service Tax Leviable on Sale of Vehicle Subjected to VAT: CESTATCESTAT Ahmedabad
July 18 2023Vinod 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 202315/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 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 07 2022WP(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 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