CGST 38

Ashutosh Bandyopadhay and Ors. Vs. Union of India and Ors. – Tripura High Court

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Ashutosh Bandyopadhay and Ors. Vs. Union of India and Ors. – Tripura High Court Read Post ยป

Maruti Enterprise Vs. Union of India and Ors. – Gujarat High Court

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Maruti Enterprise Vs. Union of India and Ors. – Gujarat High Court Read Post ยป

Settlement of a foreign arbitral award and consequential withdrawal or suspension of enforcement proceedings, absent any independent agreement and separate consideration, do not constitute supply under Section 7 read with Entry 5(e) of Schedule II of the CGST Act – Tata Sons Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court

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Settlement of a foreign arbitral award and consequential withdrawal or suspension of enforcement proceedings, absent any independent agreement and separate consideration, do not constitute supply under Section 7 read with Entry 5(e) of Schedule II of the CGST Act – Tata Sons Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court Read Post ยป

Sections 73 and 74 of the CGST Act permit issuance of a consolidated show cause notice covering multiple tax periods or financial years, and reading a financial year restriction into those provisions would amount to impermissible rewriting of the statute; orders quashing such notices were set aside – Commissioner of Central Tax, Bengaluru and Anr. Vs. Chimney Hills Education Society – Karnataka High Court

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Sections 73 and 74 of the CGST Act permit issuance of a consolidated show cause notice covering multiple tax periods or financial years, and reading a financial year restriction into those provisions would amount to impermissible rewriting of the statute; orders quashing such notices were set aside – Commissioner of Central Tax, Bengaluru and Anr. Vs. Chimney Hills Education Society – Karnataka High Court Read Post ยป

Sada Shiv Alloys Vs. State of Punjab and Ors. – Punjab & Haryana High Court

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Sada Shiv Alloys Vs. State of Punjab and Ors. – Punjab & Haryana High Court Read Post ยป

Shree Ambica Auto Sales and Service and Anr. Vs. Union Bank of India and Anr. – Gujarat High Court

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Shree Ambica Auto Sales and Service and Anr. Vs. Union Bank of India and Anr. – Gujarat High Court Read Post ยป

Rule 39(1)(a) of the CGST Rules requiring distribution of input tax credit available for distribution in a month to be made in the same month must be construed harmoniously with Sections 16 and 20 of the CGST Act as applying only after fulfilment of Section 16(2) conditions, and is therefore not ultra vires – Reliance Jio Infocomm Ltd. Vs. Union of India and Ors. – Madras High Court

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Rule 39(1)(a) of the CGST Rules requiring distribution of input tax credit available for distribution in a month to be made in the same month must be construed harmoniously with Sections 16 and 20 of the CGST Act as applying only after fulfilment of Section 16(2) conditions, and is therefore not ultra vires – Reliance Jio Infocomm Ltd. Vs. Union of India and Ors. – Madras High Court Read Post ยป

N. Chetia and Sons Trading and Ors. Vs. State of Assam and Ors. – Gauhati High Court

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N. Chetia and Sons Trading and Ors. Vs. State of Assam and Ors. – Gauhati High Court Read Post ยป

Sriba Nirman Company Vs. Commissioner (Appeals), Guntur and Ors. – Andhra Pradesh High Court

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Sriba Nirman Company Vs. Commissioner (Appeals), Guntur and Ors. – Andhra Pradesh High Court Read Post ยป

Event Management and Tourism Service Provider is eligible to avail ITC on food andย beverage services under Section 17(5) of CGST Act in event management and tourism services | No separate invoices are required from hotel vendors for claiming ITC on foodย and beverage services? – In re: Citius Holidays Pvt. Ltd. – West Bengal AAR (GST)

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Event Management and Tourism Service Provider is eligible to avail ITC on food andย beverage services under Section 17(5) of CGST Act in event management and tourism services | No separate invoices are required from hotel vendors for claiming ITC on foodย and beverage services? – In re: Citius Holidays Pvt. Ltd. – West Bengal AAR (GST) Read Post ยป

Hindustan Construction Company Ltd. Vs. Union of India and Ors. – Karnataka High Court

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Hindustan Construction Company Ltd. Vs. Union of India and Ors. – Karnataka High Court Read Post ยป

Bidyut Autotech Pvt. Ltd. and Anr. Vs. Assistant Commissioner of State Tax, Bureau of Investigation and Ors. – Calcutta High Court

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Bidyut Autotech Pvt. Ltd. and Anr. Vs. Assistant Commissioner of State Tax, Bureau of Investigation and Ors. – Calcutta High Court Read Post ยป

AKA Logistics Pvt. Ltd. Vs. Union of India – Jharkhand High Court

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AKA Logistics Pvt. Ltd. Vs. Union of India – Jharkhand High Court Read Post ยป

Railroad Logistics (India) Pvt. Ltd. Vs. The Union of India and Ors. – Bombay High Court

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Railroad Logistics (India) Pvt. Ltd. Vs. The Union of India and Ors. – Bombay High Court Read Post ยป

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