Inclusion of subsidy portion on sales to agriculturist/farmers in taxable value under Karnataka HC scanner

Goibibo/MakeMyTrip challenges levy on passenger transportation by non A/C buses booked through e-commerce operator

Provision denying ITC-refund to EOUs where vendors claim exemption challenged; HC imposes costs on Revenue

ITC-refund denial due to inverted-duty-structure on E-rickshaw sale 'without battery' before Calcutta HC

HC: P&H HC grants interim-stay over Notice contemplating conduct of Special Audit, issues Notice

• In Favour of Not Available
• Citation Number :TS-287-HC(P&H)-2022-GST

HC: P&H HC stays coercive IGST-recovery in writ seeking condonation of delay in foreign-currency receipt

• In Favour of Not Available
• Citation Number :TS-284-HC(P and H)-2022-GST

HC: Illegal blocking of Electronic Credit Ledger without recording reasons challenged before P&H

• In Favour of Petitioner
• Citation Number :TS-273-HC(P&H)-2022-GST

Writ assailing refund rejection deeming branch office as ‘Intermediary’ before Delhi HC

HC: Ice-Cream manufacturers challenge provision granting unbridled power to GST-Council to deny composition-benefit

• In Favour of Not Applicable
• Citation Number :TS-253-HC(DEL)-2022-GST

HC: Council's reiteration to exclude Ice-Cream Manufacturers from Composition Scheme pursuant to HC's earlier direction challenged

• In Favour of Petitioner
• Citation Number :TS-251-HC(DEL)-2022-GST

HC: Calls-upon Department to explain conclusive SCN deeming services as ‘Intermediary’

• In Favour of Not Applicable
• Citation Number :TS-234-HC(P and H)-2022-GST

HC: P&H issues notice in writ challenging refund denial treating assessee as ‘Intermediary’

• In Favour of Petitioner
• Citation Number :TS-230-HC(P&H)-2022-GST

Justify 70:30 valuation methodology under GST for wind-power projects: Delhi HC to Revenue

Delhi HC to finally hear Uber's writ challenging GST levy on auto-rickshaw operators on July 4

HC: Jharkhand HC grants interim-stay in batch of petitions challenging GST-levy on royalty and District Mineral Fund

• In Favour of Applicant
• Citation Number :TS-192-HC(JHAR)-2022-GST

Karnataka HC’s relief on plea challenging GST- demand on royalty for quarrying of building stone

SC: Constitutionality of provision levying GST on land-lease under SC’s scanner; Notice issued

• In Favour of Applicant
• Citation Number :TS-158-SC-2022-GST

HC: AAAR order denying ITC on demo cars challenged before P&H HC, notice issued

• In Favour of Petitioner
• Citation Number :TS-145-HC(P&H)-2022-GST

HC: Delhi HC issue notice in writ challenging provision for suspension of GST registration; Stays cancellation

• In Favour of Applicant
• Citation Number :TS-125-HC(DEL)-2022-GST

Karnataka HC stays coercive action pursuant to AAAR order in writ challenging its constitution