Explore the dynamic landscape of Goods and Services Tax (GST) through our curated compilation of the “Top 24 Case Laws” spanning from February 2023 to January 2024. This comprehensive collection delves into pivotal legal precedents, providing valuable insights into the evolving nuances of GST regulations. From landmark decisions to nuanced interpretations, these case laws offer a profound understanding of the legal framework, assisting professionals, businesses, and enthusiasts alike in staying abreast of the latest developments. Gain a strategic perspective on GST matters with real-world applications and precedents that shape the landscape of taxation during this period.
| Sr. No | Case Name | Summary | |
| 1 | APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL Eden RealEstates (P.) Ltd., In re ASHUTOSH AWASTHI AND KHALID AIZAZ ANWAR, MEMBER APPEAL CASE NO. 01/WBAAAR/APPEAL/2023 APRIL 20, 2023 |
Sale/transfer of right to use open parking is not naturally bundled with construction services and cannot be treated as composite suAmount charged by promoter for right to use open parking space is for a separate supply and promoter is liable to pay GST at rate of 18 per cent on such supply | |
| 2 | APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA Ms. Rabia Khanum, In re* SMT. RANJANA JHA AND SMT. SHIKHA C, MEMBER ORDER NO. KAR/AAAR/02/2023 FEBRUARY 14, 2023 |
Where land is developed as per regulations of District Town and Country Planning Act so as to enable them to sale to individuals, such sale falls within scope of term ‘sale of land’ as defined under Entry 5 of Schedule III of CGST Act, 2017 and does not attract GST | |
| 3 | HIGH COURT OF GUJARAT Allyssum Infra v. Union of India N.V. ANJARIA AND DEVAN M. DESAI, JJ. R/SPECIAL CIVIL APPLICATION NO. 23556 OF 2022 APRIL 17, 2023 |
Cancellation of registration can be revoked on fulfilling conditions stipulated in Notification No. 3/2023, dated 31-3-2023 | |
| 4 | HIGH COURT OF BOMBAY Dharmendra M. Jani v. Union of India* G.S. KULKARNI, J. WRIT PETITION NO. 2031 OF 2018 WRIT PETITION(L) NO. 639 OF 2020 APRIL 18, 2023 |
Provisions of section 13(8)(b) and section 8(2) of IGST Act are legal, valid and constitutional, being confined in their operation to provisions of IGST Act only and same cannot be made applicable for levy of tax on services under CGST and MGST Acts | |
| 5 | HIGH COURT OF PATNA Gobinda Construction v. Union of India* CHAKRADHARI SHARAN SINGH AND MADHURESH PRASAD, JJ. CIVIL WRIT JURISDICTION CASE NOS. 9108 OF 2021 & OTHERS SEPTEMBER 8, 2023 |
Sub-section (4) of section 16 of CGST/SGST Act is constitutionally valid and not violative of article 19(1)(g) and article 300-A of Constitution of India | |
| 6 | HIGH COURT OF DELHI Reckitt Benckiser India (P.) Ltd. v. Union of India MANMOHAN, ACJ. AND DINESH KUMAR SHARMA, J. W.P.(C) NO. 7743 OF 2019 AND OTHS. JANUARY 29, 2024 |
Anti-profiteering measures under section 171 of CGST Act, 2017 as well as Rules 122, 124, 126, 127, 129, 133 and 134 of CGST Rules, 2017 are constitutionally valid; for arbitrary exercise of power under anti-profiteering mechanism by erroneously enlarging scope of proceedings beyond jurisdiction or on account of not considering genuine basis of variations, such orders are to be set aside | |
| 7 | HIGH COURT OF MADRAS Sri Guberan Steels v. Assistant Commissioner (ST) SENTHILKUMAR RAMAMOORTHY, J. W.P. NOS. 1251, 1255 AND 1258 OF 2024 W.M.P. NOS. 1301, 1302 OF 2024 AND OTHS. JANUARY 22, 2024 |
Where assessee could not reply to defects in Form GST DRC-01 because relevant documents were in custody of Central GST authority, and impugned assessment order was passed against assessee, said assessment order was to be set aside and matter was to be remanded back to Assessing Officer for re-consideration | |
| 8 | HIGH COURT OF MADRAS Global Calcium (P.) Ltd. v. Assistant Commissioner (ST) SENTHILKUMAR RAMAMOORTHY, J. WRIT PETITION NOS. 78, 83 & 87 OF 2024 W.M.P. NOS. 76, 77, 85, 86, 89, 91 OF 2024 JANUARY 19, 2024 |
Where assessee filed writ petition challenging three separate assessment orders relating to financial years 2017-18, 2018-19 and 2019-20, concerning issues of (i) suppression of purchases by not availing available Input Tax Credit (ITC); (ii) payment of performance linked incentives to two persons who held office as whole time directors of company; and (iii) discrepancies relating to E-way bills, since impugned orders were not issued after taking relevant aspects into consideration, matter was to be remanded back to Assessing Officer for fresh consideration | |
| 9 | HIGH COURT OF DELHI Directorate General of GST Intelligence v. Chaman Goel AMIT BANSAL, J. CRL.M.C. NO. 2791, 2792 AND 6431 OF 2023 CRL. M.A. NOS. 10475, 10477 AND 24091 OF 2023 (STAY) JANUARY 19, 2024 |
Since, accused persons were involved in fraudulently obtaining Input Tax Credit worth Rs. 200 crores by projecting transactions only on paper and without actual purchase or sale of goods, anticipatory bail earlier granted to accused persons stood cancelled | |
| 10 | M/S Mohan Agencies vs State Of U.P. And Another | Emphasized the necessity of granting a personal hearing as part of natural justice before passing an adverse order. | |
| 11 | Gigamade Machineries Private Limited Vs State of Gujarat | Highlighted the importance of specific reasons in a show cause notice and adherence to principles of natural justice before cancelling GST registration. | |
| 12 | Rohit Enterprises Vs The Commissioner state GST Bhawan | Ruled in favor of restoring GST registration, emphasizing the aim of GST regime is not to curtail business rights. | |
| 13 | M/s Wipro Limited India v. Assistant Commissioner of Central Taxes, Bengaluru & Others | Allowed appeal for rectification of GSTIN numbers in invoices, applying a justice-oriented approach. | |
| 14 | M/s Merlin Facilities (P.) Ltd. V. Union of India | Ruled that order for provisional attachment of a bank account ceases to be operative after the statutory period of one year. | |
| 15 | Ritesh Infratech (P) Ltd. V. Union of India | Asserted that the assessee cannot be deprived of the statutory benefit of stay due to the non-constitution of GST Appellate tribunal. | |
| 16 | Etc Agro Processing (India) (P.) Ltd. V. Union of India | Directed authority to refund IGST collected on ocean freight after the relevant notifications were declared ultra vires. | |
| 17 | Gajraj Vahan (P.) Ltd. V. State of Jharkhand | Held that refund application under section 77 cannot be rejected on grounds of limitation. | |
| 18 | M/s. Knowledge Capital Services V. Union of India | Ruled that refund of accumulated credit under Section 54(3) cannot be rejected without giving the applicant a hearing. | |
| 19 | Om Prakash Kuldeep Kumar Vs Additional Commissioner Grade-2 And Another | Highlighted the proper procedure for releasing detained consignment against bond in GST laws. | |
| 20 |
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Kerala High Court Slams Unfair Denial of ITC Based on GSTR-2A in Landmark Ruling | |
| 21 | Koduvayur_Constructions_vs_The_Assistant | Stay Informed: Kerala High Court’s Take on GST Portal Notices and Section 169 | |
| 22 | M/S Malik Traders Vs State of U.P. | “Why Just Bills Aren’t Enough: A Deep Dive into the Court’s Tax Credit Verdict” | |
| 23 | APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA Myntra Designs (P.) Ltd., In re* SMT. RANJANA JHA AND SMT. SHIKHA C, MEMBER ORDER NO. KAR/AAAR/03/2023 FEBRUARY 24, 2023 |
Vouchers and subscription packages are neither considered as goods nor as services; input tax credit of GST paid on purchase of vouchers is not available | |
| 24 | HIGH COURT OF ALLAHABAD Vivo Mobile India (P.) Ltd. v. Union of India* SAUMITRA DAYAL SINGH AND VINOD DIWAKAR, JJ. WRIT TAX NO. 433 OF 2021 SEPTEMBER 5, 2023 |
In matter of ITC claim, reliance placed wholly by revenue authorities on Circular letter no. 113 dated 11-11-2019 was plainly misplaced because a Circular remains an administrative instruction issued to give effect to statutory law; once petitioner was permitted to claim a “cumulative adjustment” for prior period while filing return for later period, clearly it was date of filing a return for a later period on which cumulative effect would arise and be given effect to |
This article is only a knowledge-sharing initiative and is based on the Relevant Provisions as applicable and as per the information existing at the time of the preparation. In no event, RMPS & Co. or the Author or any other persons be liable for any direct and indirect result from this Article or any inadvertent omission of the provisions, update, etc if any.
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Published on: February 1, 2024
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