goods and service tax Archives

Entitlement of ITC after cancellation of GST registration can be considered during revocation: Rajasthan High Court

Rajasthan High Court: The petitioner challenged the order passed by the Appellate Authority, Commercial Tax, Jodhpur wherein the GST registration of the

Experts Corner Tarun Jain (Tax Practitioner)

Privity of Consideration: A Contractual Doctrine Seeking to Find Space in GST Law

by Tarun Jain†

Cite as: 2022 SCC OnLine Blog Exp 68

Case Briefs Supreme Court

State cannot declare a GST rate and make it binding on the bidder; Supplier, being liable to pay GST, must quote the relevant HSN Code: SC

Supreme Court: In an important ruling of Goods and Service Tax (GST), the bench of KM Joseph* and Hrishikesh Roy, JJ has

Case Briefs High Courts

Whether writ petition on cancellation of GST Registration affecting the Right to Livelihood is maintainable? Uttaranchal High Court answers

Uttaranchal High Court: The division bench of Sanjaya Kumar Mishra, acting C.J., Ramesh Chandra Khulbe, J., held in the writ petition is

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

AAR | No GST on Solid Waste Management contracts; Bio-CNG not exempted

Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner of GST & Central Excise, and K. Latha, Joint Commissioner

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 Supreme Court

IGST on Ocean Freight for imports unconstitutional; Won’t create a level playing field but will drive Indian shipping lines out of business: Supreme Court

Supreme Court: In the case where the constitutionality of two Central Government notifications related to levy of Integrated Goods and Services Tax

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