Jammu & Kashmir and Ladakh High Court
For assessee
Case-law directory
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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.
10 rulings found
Jammu & Kashmir and Ladakh High Court
Where petitioner-taxi union was permitted to operate on public land under temporary allotment and rental terms, respondents could not demand GST on rentals for period prior to 08.07.2017 since GST came into force only thereafter, and petitioner was liable for dues with GST only for period commencing from 08.07.2017
Calcutta High Court
Where electrical line repair and maintenance services had been completed in 2015 before introduction of GST, subsequent approval and billing in 2019 could not alter date of supply or bring completed services within GST regime, consequently payment withheld for want of GST registration was directed to be released with interest after deducting tax, if any, applicable under pre-GST regime
Madras High Court
Where registered dealer challenged denial of composition levy prior to 01.04.2019 relying on Notification 02/2019, since enhanced turnover threshold under composition scheme was operative only from 01.04.2019 as implemented by Notification 14/2019, benefit could not be granted for any period before that date and writ petition was dismissed
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
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
Karnataka High Court
Where contractors executing government works spanning pre-GST and post- GST periods faced disputes on segregation of supplies, GST computation and supplementary agreements, writ petitions were to be allowed in terms of specific and operative directions laid down in Chandrashekaraiah v. State of Karnataka [2024] 158 appropriate proceedings
Madras High Court
Purchase tax under TNGST and TNVAT was leviable on sand, gravel and jelly purchased from unregistered dealers and used in works contracts; Constitution Bench precedent affirmed such levy, and orders of first appellate authority and Tribunal annulling purchase tax were perverse and set aside, restoring assessments. TNGST: Purchase tax under Section 7-A under TN General Sales Tax Act, 1959 was validly leviable on materials purchased from unregistered dealers for works contracts; Section 7-A operated independently of Section 3-B, which governed taxable turnover of transfer of property, and non obstante clause did not exclude purchase tax on goods not previously tax-suffered. VAT: Purchase tax and penalty were validly leviable on materials purchased from unregistered dealers and used in works contracts; upon upholding purchase-tax liability, returns would become incorrect and incomplete, attracting statutory penalties under both TNGST and TNVAT enactments, and assessee’s challenge was to be dismissed
Telangana High Court
Where tech-park premises were leased with amenities and furniture to IT companies under composite rental agreements granting only permission to use without possession or control, with common and non-exclusively deliverable facilities, no transfer of right to use goods occurred; receipts arose from service contracts were not amenable to sales tax
Madras High Court
Where GST-registered contractor in Tamil Nadu executed a construction contract for Supreme Court building at Port Louis, Mauritius under Government of India grant and SCN was issued alleging supply linkage with India based on procurement and financial consolidation, writ to quash SCN was premature as alleged lack of jurisdiction was not patent but required factual examination; so writ appeal was to be dismissed
Karnataka High Court
Where a Class-I contractor, after award of works contract before GST regime, paid differential GST arising from transition from VAT to GST and sought reimbursement from State which remained unresolved, State as service recipient was obligated to reimburse such differential GST attributable to regime change since petitioner had executed work and discharged due tax as per law