Nagaur Mukundgarh Highways Pvt. Ltd. Vs. Central Board of Indirect Taxes and Customs and Ors. – Rajasthan High Court

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Nagaur Mukundgarh Highways Pvt. Ltd. Vs. Central Board of Indirect Taxes and Customs and Ors. – Rajasthan High Court Read Post »

Dharma Productions Pvt. Ltd. Vs. State of Maharashtra and Ors. – Bombay High Court

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Dharma Productions Pvt. Ltd. Vs. State of Maharashtra and Ors. – Bombay High Court Read Post »

Cent Bank Home Finance Ltd. Vs. Commissioner, State Tax and Ors. – GSTAT, Raipur Bench

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Cent Bank Home Finance Ltd. Vs. Commissioner, State Tax and Ors. – GSTAT, Raipur Bench Read Post »

Atanu Mondal for the Commissioner CGST & CX Vs. S.S. Udyog – GSTAT, Kolkata Bench

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Atanu Mondal for the Commissioner CGST & CX Vs. S.S. Udyog – GSTAT, Kolkata Bench Read Post »

Council for the Indian School Certificate Examinations Vs. CGST Delhi East, Commissioner, ITO and Ors. – GSTAT, Delhi Bench

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Council for the Indian School Certificate Examinations Vs. CGST Delhi East, Commissioner, ITO and Ors. – GSTAT, Delhi Bench Read Post »

In re: Gokulram Shanmugam Kantharajan (Jay Kay Trans) – Tamil Nadu AAR (GST)

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In re: Gokulram Shanmugam Kantharajan (Jay Kay Trans) – Tamil Nadu AAR (GST) Read Post »

Commissioner CGST & CX Vs. Power Tech Global Pvt. Ltd. – GSTAT, Kolkata Bench

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Commissioner CGST & CX Vs. Power Tech Global Pvt. Ltd. – GSTAT, Kolkata Bench Read Post »

Dhariwal Industries Pvt. Ltd. Vs. Union of India and Anr. – Karnataka High Court

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Dhariwal Industries Pvt. Ltd. Vs. Union of India and Anr. – Karnataka High Court Read Post »

Renganathan & Sons Vs. Assistant Commissioner of GST and Central Excise, Thanjavur Division – Madras High Court

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Renganathan & Sons Vs. Assistant Commissioner of GST and Central Excise, Thanjavur Division – Madras High Court Read Post »

Where challenge to GST demand on BOT annuity receipts turns on service classification, exemption under Entry 23A and competence of officers acting under notifications issued under Sections 3 and 5 of the CGST Act, and no patent lack of jurisdiction or other exception to the rule of alternate remedy is established, writ petition against the show cause notice and Order-in-Original is not maintainable and the assessee must pursue appeal under Section 107 – Jorabat Shillong Expressway Ltd. Vs. Union of India and Ors. – Meghalaya High Court

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Where challenge to GST demand on BOT annuity receipts turns on service classification, exemption under Entry 23A and competence of officers acting under notifications issued under Sections 3 and 5 of the CGST Act, and no patent lack of jurisdiction or other exception to the rule of alternate remedy is established, writ petition against the show cause notice and Order-in-Original is not maintainable and the assessee must pursue appeal under Section 107 – Jorabat Shillong Expressway Ltd. Vs. Union of India and Ors. – Meghalaya High Court Read Post »

Directorate General of Goods and Services Tax Intelligence (HQS) and Ors. Vs. Gameskraft Technologies Pvt. Ltd. and Ors. – Supreme Court

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Directorate General of Goods and Services Tax Intelligence (HQS) and Ors. Vs. Gameskraft Technologies Pvt. Ltd. and Ors. – Supreme Court Read Post »

Yash Innovative Solution LLP Vs. Joint Commissioner, Goods and Services Tax and State Taxation and Anr. – Bombay High Court

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Yash Innovative Solution LLP Vs. Joint Commissioner, Goods and Services Tax and State Taxation and Anr. – Bombay High Court Read Post »

Where a statutory University collects affiliation fees in discharge of its statutory functions under the Maharashtra Public Universities Act, 2016, such activity is not a supply in the course or furtherance of business under Sections 7 and 9 of the CGST Act – University of Mumbai Vs. Union of India and Ors. – Bombay High Court

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Where a statutory University collects affiliation fees in discharge of its statutory functions under the Maharashtra Public Universities Act, 2016, such activity is not a supply in the course or furtherance of business under Sections 7 and 9 of the CGST Act – University of Mumbai Vs. Union of India and Ors. – Bombay High Court Read Post »

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