Category Archives: GST Judgments

GST on Recovery of Canteen Charges from Employees : Gujarat AAR

By | January 17, 2021

GST on Recovery of Canteen charges from Employees AUTHORITY FOR ADVANCE RULINGS, GUJARAT Amneal Pharmaceuticals (P.) Ltd., In re SANJAY SAXENA AND MOHIT AGRAWAL, MEMBER ADVANCE RULING NO. GUJ./GAAR/R/50 OF 2020 JULY  30, 2020 Satyajit. D. Naik for the Appellant. RULING   BRIEF FACTS 1. The applicant submitted that they are a 100% EOU, carrying out canteen facilities through third… Read More »

Entire Villa given on rent will be taxable in GST : AAR

By | August 10, 2020

AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA ISPRAVA Hospitality (P.) Ltd., In re MS. P. VINITHA SEKHAR AND A.A. CHAHURE, MEMBER NO. GST-ARA-52/2019-20/B-39 MARCH  17, 2020 PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act,2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and… Read More »

GST Turnover to include Interest from Saving A/c, PPF & Loan to friends : AAR

By | July 8, 2020

AUTHORITY FOR ADVANCE RULINGS, GUJARAT Shree Sawai Manoharlal Rathi, In re SANJAY SAXENA AND MOHIT AGRAWAL, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/2020/10 APRIL  19, 2020 Hartik Vora and Sushil Kabra for the Applicant. RULING   BRIEF FACTS 1. The applicant has submitted that he is an individual having not engaged in any business. His receipts are only from savings, personal loans and advances… Read More »

File appeal not writ petition against confiscation order of goods & conveyance : HC

By | May 22, 2020

HIGH COURT OF GUJARAT Shiv Agro v. State of Gujarat J.B. PARDIWALA AND ILESH J. VORA, JJ. R/SPECIAL CIVIL APPLICATION NOS. 7046 TO 7048 OF 2020 MAY  11, 2020 D.K. Puj for the Petitioner. Ms. Manisha Lavkumar Shah and Ms. Gupta for the Respondent. ORDER J.B. Pardiwala, J. – As the issues raised in all the captioned writ applications are the same, those… Read More »