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ICAI Compilation on Significant Judicial and Advance Rulings in GST

Institute of Chartered Accountants of India (ICAI) has just released a compilation on Significant Judicial and Advance Rulings in GST. It has total 50 crucial case laws under various categories with background, submissions, arguments and conclusion of each case. 

Below is the brief of cases selected by ICAI in its compilation e-book. Download Full Compilation.

Case Name & Subject Case Link
CONSTITUTIONAL ASPECTS  

1) Union of India & Anr. vs. M/s Mohit Minerals Pvt. Ltd [SUPREME COURT]

No GST under RCM on ocean freight in case of importation on CIF basis

 Click here

2) Skill Lotto Solutions Pvt. Ltd. vs. Union of India [SUPREME COURT]

Constitutional validity of levy of GST on prize money of lottery

 Click here

3) Munjaal Manishbhai Bhatt vs. Union of India [Gujarat High Court]

Constitutional validity of adhoc and standard method to value undivided share of land (i.e., deeming fiction of 1/3rd deduction for value of land) involved in under-construction real estate transactions under GST.
 

 Click here

4) V.S. Products vs. Union of India [Karnataka High Court]

Constitutional validity of levy of NCCD and BED after introduction of GST

 Click here
SCOPE OF SUPPLY  

5) Abbott Healthcare Pvt. Ltd. vs. The Commissioner of State Tax [Kerala High Court]

Placing of diagnostic instruments at hospital, labs etc.

 Click here

6) M/s Cummins India Ltd.  [AAAR, Maharashtra]

Allocation of cost by Head Office to its branches

 Click here

7) M/s HP India Sales Pvt. Ltd. [AAAR, Maharashtra]

Whether composite or mixed supply?

 Click here

8) M/s Caltech Polymers Pvt. Ltd [AAAR, Kerala]

Recovery of food expenses by employer from employees.

 Click here

9) M/s Vijay Baburao Shirke [AAAR, Maharashtra]

Prize Money from horse racing

 Click here

10) M/s Santhosh Distributors [AAAR,Kerla]

Reimbursements of Discount

 Click here
11) M/s North American Coal Corporation India Private Limited [AAR, Maharashtra]

Taxability of Liquidated Damages		 Click here
12) M/s Volvo-Eicher Commercial Vehicles Ltd. [AAAR, Karnataka]

Warranty Services		 Click here
CLASSIFICATION  
13) Sonka Publication (India) Pvt Ltd. vs .Union of India & Ors. [Delhi High Court]

Classification of books- whether the books published and sold by the assessee are ‘Printed Books’ classifiable under ‘HSN4901’ or ‘Exercise Books’ classifiable under ‘HSN 4820’?		 Click here
14) Jenefa India vs. Union of India [Madras High Court]

Classification of fish meal in powdered form – Whether vested right to enjoy an exemption can be taken away by a clarificatory Circular?		 Click here
15) Manipal Technologies Ltd. vs. State of Karnataka [Karnataka High Court]

Classification of Pattadar Passbook cum Title Deed – As a Document of Title or as an article of stationery		 Click here
16) Gurdeep Singh Sachar vs. Union of India [Bombay High Court]

Online fantasy sports/ games – Betting/ Gambling or not?		 Click here
17) M/s Tirumala Milk Products Pvt. Ltd. [AAAR, Andhra Pradesh]

Classification of flavoured milk – whether as milk or a beverage containing milk?		 Click here
18) M/s Raj Quarry Works  [AAAR, Gujarat]

Rate of tax applicable on royalty paid to Government for mining		 Click here
EXEMPTIONS UNDER GST  
19) Torrent Power Ltd. vs. Union of India [Gujarat High Court.]

Exemption to supplies ancillary to transmission and distribution of electricity		 Click here
20) Educational Initiatives Pvt. Ltd. vs. Union of India [Gujarat High Court]

Whether conduct of supplementary exam can come under the ambit of ‘Education’ for the purpose of exemption under the Act?		 Click here
21) Taghar Vasudeva Ambrish [Karnataka High Court]

Whether ‘hostel premises’ would be covered under ‘residential dwelling’ for the purpose of exemption under the Act?		 Click here
22) DPJ Bidar - Chincholi (Annuity) Road Project Private Limited vs. UOI [Karnataka High Court]

GST Exemption on Annuity for construction of roads		 Click here
TIME OF SUPPLY  
23) M/s Kalyan Jewellers India Ltd [AAAR, Tamilnadu]

Time of Supply of issued gift vouchers/ cards		 Click here
INPUT TAX CREDIT  
24) Union of India vs. AAP & Company [SUPREME COURT ]

Validity of Limitation Period		 Click here
25) LGW Industries Ltd. vs. Union of India [Calcutta High Court]

Entitlement of ITC to be considered afresh where ITC was denied on the ground that suppliers were non-existent but the transactions were found to be genuine		 Click here
26) DY Beathel Enterprises vs. The State Tax Officer [Madras High Court]

Recovery action first to be initiated towards the defaulting sellers before imposing responsibility on the dealer		 Click here
27) Bhagwati Construction vs. Union of India [Gujarat High Court]

Refund not to be denied in case payment of tax has been made through electronic credit ledger instead of electronic cash ledger		 Click here
28) S.S. Industries vs. Union of India [Gujarat High Court]

Power under rule 86A not to be used as a tool to harass the assessee or adversely affect his business		 Click here
REGISTRATION & RETURNS  
29) Union of India vs. Bharti Airtel Ltd. [Supreme Court]

Whether a supplier can take credit for inputs by correcting Form GSTR-3B beyond the prescribed period?		 Click here
30) B.C. Mohankumar vs. Superintendent of Central Goods & Service Tax, Krishnagiri [Madras High Court]

Cancellation of Registration based on non-speaking order		 Click here
REFUNDS  
31) Union of India vs. VKC Footsteps India Pvt. Ltd. [Supreme Court]

Whether rule 89(5) is ultra-vires section 54(3) by not allowing refund of input services?		 Click here
32) Baker Hughes Asia Pacific Limited vs. Union of India [Rajasthan High Court]

Refund under inverted duty structure where input and output supplies are same		 Click here
33) Numinous Impex (I) Pvt. Ltd. vs. The Commissioner of Customs [Madras High Court]

Refund of ITC cannot be denied merely because the assessee has claimed duty drawback under the provisions of Customs Drawback Rules		 Click here
34) Shivaco Associates vs. Joint Commissioner of State Tax [Calcutta High Court]

Whether a Circular can override the provisions in the Act?		 Click here
35) ATC Tires Private Limited vs. Joint Commissioner of GST and Central Excise [Madras High Court]

Refund of ITC in case of supplies to SEZ unit		 Click here
PLACE OF SUPPLY  
36) M/s Dharmendra M. Jani vs. Union of India [Bombay High Court]

Constitutional validity of section 13(8)(b) and section 8(2) of the IGST Act		 Click here
ASSESSMENT AND AUDIT INCLUDING PROVISIONAL ATTACHMENT & INSPECTION, SEARCH AND SEIZURE  
37) Radha Krishan Industries vs. State of Himachal Pradesh [Supreme Court]

Order of provisional attachment to be preceded by formation of valid opinion		 Click here
38) Assistant Commissioner vs. M/s Satyam Shivam Papers Pvt. Ltd. [Supreme Court]

No penalty to be imposed and no tax evasion to be presumed on non-extension of e-way bill due to agitation and blocked traffic		 Click here
39) Paresh Nathalal Chauhan vs. State of Gujarat [Supreme Court]

When an investigation is pending, the taxpayer cannot be detained for indefinite period for an alleged tax evasion.		 Click here
40) M/s NKAS Services Pvt. Ltd. vs. State of Jharkhand [Jharkhand High Court]

SCN to be clear and unambiguous		 Click here
41) Vimal Yashwantgiri Goswami vs. State of Gujarat [ [Gujarat High Court]

Mere suspicion is not sufficient to invoke provision of confiscation		 Click here
42) A.P. Refinery Pvt. Ltd. vs. State of Uttarakhand [Uttarakhand High Court]

Mere suspicion is not sufficient to invoke the provision of confiscation		 Click here
43) Akhil Krishan Maggu vs. Deputy Director [Punjab & Haryana High Court]

Arrest of Chartered Accountants or Advocates		 Click here
44) Mahendra Kumar Indermal vs. Deputy Asstt. Commissioner [Andhra Pradesh High Court]

Jurisdiction of Deputy Assistant Commissioner under section 67(2)		 Click here
45) Union of India vs. Bundl Technologies Pvt. Ltd. [Karnataka High Court]

Refund of amount involuntarily deposited during investigation		 Click here
46) Jayachandran Alloys Pvt. Ltd. vs. Superintendent of Central Excise [Madras High Court]

Arrest before completion of investigation		 Click here
47) Arvind Kumar Munka vs. Union of India [Calcutta High Court]

Whether statutory bail and detention beyond 60 days in case of arrest and continued arrest sustainable after filing of charge sheet		 Click here
OFFENCES & PENALTIES  
48) Dhabriya Polywood Limited vs. Union of India [Gujarat High Court]

Mere wrong mention of vehicle type in the e-way bill cannot be the ground for detention of goods along with the vehicle.		 Click here
49) Hindustan Steel and Cement vs. Assistant State Tax Officer [Kerala High Court]

Voluntary payment of demand for release of goods/ conveyance does not take away the right to file appeal		 Click here
APPLICABILITY OF ANTICIPATORY BAIL UNDER SECTION 438 OF CR. P.C. IN CGST ACT PROCEEDING  
50) Sri Hanumanthappa Pathrera Lakshmana vs. State [Karnataka High Court]

A person can apply for anticipatory bail under Cr.P.C., where he apprehends arrest under the GST law.		 Click here

 


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Feb 9, 2023


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