Rajasthan High Court
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.
5 rulings found
Rajasthan High Court
Where a school challenged levy and collection of GST on affiliation fees via circular and notice, and precedence established parity between school and college affiliations regarding GST applicability, levy on school affiliation fees was held unsustainable and both impugned circular and subsequent notice along with all consequential proceedings were to be quashed on the basis of parity with legal precedent
Madras High Court
Where employee was penalized for stock shortage in course of employment and GST was levied on penalty, such penalty did not constitute supply under paragraph 5(e) of Schedule II as it arose from employer-employee relationship, not supplier-recipient relationship, hence GST on such penalty is not attracted
Gujarat High Court
Rule 28(2) prescribing 1% valuation for corporate guarantees was upheld, but the words “whichever is higher” were held arbitrary and unconstitutional; valuation must instead be based on actual consideration or the deemed 1% value, as applicable. GST: GST at deemed 1% valuation under Rule 28(2) could not be levied on corporate guarantees for periods before its insertion on 26-10-2023; such retrospective levy was harsh and unfair, though levy was permissible for periods thereafter, while guarantees to foreign subsidiaries were governed by Circular No. 225/19/2024-GST. GST: Corporate guarantees furnished by holding companies to banks for subsidiaries, even without consideration, constituted taxable supplies between related persons under Section 7(1)(a) read with Schedule I; subsidiaries were recipients, and GST levy on such guarantees was upheld. GST: Execution of corporate guarantees by holding companies for subsidiaries, though without consideration, constituted “business” under Section 2(17) and Schedule I, as activities incidental or ancillary to trade include safeguarding subsidiaries’ financial interests; volume, continuity or profit motive was immaterial. GST: Corporate guarantees were not “actionable claims” excluded by Schedule III, as a guarantor’s liability is contingent and secondary, unlike a direct right to debt; hence, corporate guarantees remained taxable supplies under the GST provisions. GST: Execution of a corporate guarantee secured by a share pledge constituted a taxable supply, as the pledge merely secured performance of the guarantee…
Karnataka High Court
Where property acquired by compulsory acquisition for highway widening included land with attached structure and compensation was awarded, deduction of GST from compensation was unwarranted since such expropriation did not constitute a supply of goods or services under GST scheme and no statutory basis existed for GST levy, thus GST deduction was ultra vires and liable for refund
Rajasthan High Court
Where petitioner-college paid affiliation fees to university and demand for GST on such fees was raised, grant of affiliation being a statutory and regulatory function did not constitute supply, affiliation fees were not consideration for taxable activity and were exempt under Entry 66 of Notification 12/2017-CT (Rate), thus GST demand was unsustainable and refund was directed if collected