GSTAT Raipur
For assessee
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
GSTAT Raipur
Where assessee-bank was taxed on turnover comprising amounts received as interest on deposits, loans or advances and claimed exemption under Notification 12/2017-CT(R), Entry 27, since such interest-based consideration is specifically exempted except for credit card interest, demand for GST with interest and penalty on this component was not sustainable in law. GST: Where assessee-bank claimed exemption for Rs. 3.52 crores as interest-related adjustments attributable to other States during relevant period, but failed to submit borrower-wise or State-wise supporting documents and only provided a consolidated audit report and CA certificate lacking specific findings, exemption claim was denied since evidentiary burden was not discharged and adverse inference was warranted
GSTAT New Delhi
Where assessee chemical manufacturer engaged Dow Europe GmbH under procurement agreement for vendor identification and negotiation support, and Dow Europe acted independently without authority to bind assessee, services did not qualify as intermediary but as import of services, so place of supply remained in India, making IGST payable under reverse charge with refund claim rightly rejected. GST: Where assessee paid IGST under reverse charge on import of services, reversed related ITC and sought refund, in absence of export and with place of supply being in India, statutory conditions for refund were not met, and thus assessee had no entitlement to refund for the relevant period, warranting dismissal of appeals challenging rejection of refund claims