(Authority for Advance Ruling, Maharashtra
| Jul 24, 2024)
Short Summary: The Authority for Advance Ruling held that technical consultancy services provided to Maharashtra Jeevan Pradhikaran (MJP) under the Jal Jeevan Mission before 01.01.2022 are exempt from GST under Noti..... Subscribe to Read more
(Authority for Advance Ruling, Maharashtra
| Jul 24, 2024)
Short Summary: The authority ruled that the supply of selling space for advertisement in print media is a *pure service* under GST law. When such advertisements are provided to municipal corporations for recruitment..... Subscribe to Read more
(Authority for Advance Ruling, Karnataka
| Jul 24, 2024)
Short Summary: The authority held that the applicant qualifies as an *electronic commerce operator* under Section 2(45) of the CGST Act, 2017, since it owns and operates a digital platform facilitating passenger tra..... Subscribe to Read more
Short Summary: The court set aside the impugned assessment and rectification orders under the TNGST Act, 2017, as the petitioner demonstrated that credit reversals and non-availment of ineligible input tax credits w..... Subscribe to Read more
Short Summary: The court dismissed the writ petition seeking to prohibit enforcement of a tax demand and appellate order until the GST appellate tribunal is constituted. It held that a writ of prohibition is meant t..... Subscribe to Read more
Short Summary: The court found that two parallel tax proceedings were initiated against the petitioner for the same assessment period, causing confusion and hampering participation. It observed that the impugned ord..... Subscribe to Read more
Short Summary: The court set aside the impugned assessment orders taxing the petitioner on the entire contract value, holding that under the Hybrid Annuity Model (HAM) contract, tax liability arises only upon issuan..... Subscribe to Read more
Short Summary: The court examined whether authorities can directly invoke Section 130 of the CGST Act for confiscation without prior action under Section 129, which deals with detention and seizure of goods in trans..... Subscribe to Read more
Short Summary: The court addressed a petition challenging proceedings initiated under Section 129 of the Tripura State GST Act against a transporter whose vehicle was detained for moving goods without a valid E-Way ..... Subscribe to Read more
Short Summary: The court set aside the impugned order issued under Section 73(9) of the CGST Act and DGST Act, which demanded additional tax on unbilled revenue. The petitioner had submitted a response asserting tha..... Subscribe to Read more