Judicial updates (GST)- 20th Dec 2021

Whether Form GSTR-3B is a return or not under the CGST Law

SC in Union of India & Ors. v. Aap and Company [Civil Appeal No(s). 5978/2021 dated December 10, 2021] reversed the judgment of the Gujarat High Court, ruling that FORM GSTR-3B is not a return under Section 39 of the CGST Act.

Union Of India & Ors. Vs. AAP And Company (Supreme Court) dated 10/12/2021

No Denial of ITC if transactions were genuine & supplier registration cancelled thereafter- HC

LGW Industries Limited & Ors. Vs Union of India & Ors. (Calcutta High Court) dated 13/12/2021

GST not payable on accommodation services if per day declared tariff is below Rs. 1000

In re Healersark Resources Private Limited (GST AAR Karnataka) dated 06/12/2021

GST not leviable on free of cost supply during warranty period

In re South Indian Federation of Fishermen Societies (GST AAR Karnataka) dated 06/12/2021

GST on supply of services relating to sale or purchase of rice

 In re Hindustan Agencies (GST AAR Karnataka) dated 06/12/2021

GST on reimbursement of Electricity & Water charge

Electricity and water charges reimbursed directly, charged to the licensee by issuing debit note or paid by the licensee is considered monthly License fee and total value along with fixed monthly rent is to be considered as transaction value of rent for the purpose levy of tax under GST Act.

 In re Indiana Engineering Works (Bombay) Pvt. Ltd (GST AAR Maharashtra) dated 06/12/2021

GST on Part Recovery of transport facility provided to employees

In re Integrated Decisions And Systems India Pvt Ltd (GST AAR Maharashtra) dated 06/12/2021


Bipul Kumar

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