GST Caselaw

This contains details about the important Judgement in GST Regime.

#GSTCase-227-Judgements of E-Way Bill-Documents relied upon for passing the order neither brought before notice of petitioner and nor petitioner permitted to cross examine the witness, Non-mentioning of Tax on E-Way Bill, Goods detained as Invoices accompanying the goods were not of continuous serial number

Case-1-Thoppil Agencies v. Assistant Commissioner of Commercial Taxes 120 taxmann.com 18 (Karnataka) Issue: Several documents relied upon by in...

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#GSTCase-222-Compilation of 15 Decisions on Input Tax Credit-Eligibility of Tax paid on Brokerage Services, Organising Conference, CGST Paid in another State,Expenditure incurred on residential colony of staff, solar power plant engaged in generation of captively consumed electricity, supply of parts in warranty period, pipe line laid outside premises-Part-I

Case-1-Adwitya Spaces (P.) Ltd. 98 taxmann.com 316 (AAR – TAMILNADU) Applicant eligible to take credit of the CGST &...

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#GSTCase-217-Section 15(2)(a)-Whether GST is payable on Mandi Fees collected by the Supplier; Mandi Fees is a tax on buyer and collected by the seller; Whether Scope of Value of Supply in GST should be limited to statutory levy which are on the supplier and collected by the Supplier and would not extend to levy on the recipient but only collected by the supplier.

Mandi Fees is a levy generally on agriculture produces levied under the Agriculture produce Marketing Act. Mandi Fee is payable...

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