Jammu & Kashmir and Ladakh High Court
For assessee
Topic
Taxable events, charge of tax, reverse charge and composite levies.
6 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
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
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
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