Gujarat High Court
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
3 rulings found
Gujarat High Court
Where petitioner-entity registered under section 12AA of income tax act, 1961 carried out pollution control and treatment of industrial waste, such activity is preservation of environment and falls under clause 2(r)(iv) of Chapter 99, thus services attracted Nil rate of GST as per Notification 12/2017 and levy under Notification 11/2017 was not applicable. GST: Where petitioners, having relied on charitable exemption under section 12AA of Income tax act, 1961, did not pay GST for specified period but later obtained registration and began paying tax, invocation of section 74 on grounds of mis- declaration or wilful suppression was not justified as all facts were known, there was no mala fide intent or deliberate evasion, and show cause notice was quashed
Delhi High Court
Where an Advocate registered as Insolvency Professional rendered insolvency and receivership services pursuant to NCLT appointment, such services were not classified as legal services and hence not covered under reverse charge, making professional liable under forward charge to obtain GST registration and issue GST- compliant invoices, while legal services rendered as Advocate would continue under reverse charge
Madras High Court
Commercial exploitation of market-fee collection rights obtained through public auction was not exempt from GST as a municipal function, since petitioner was not a local authority; tender conditions required payment of taxes, and COVID-period lease waiver could not be claimed as of right while statutory dues remained unpaid