Supreme Court decisions in favour of Assessee related to GST landmark judgments in favour of assessees related to GST by the Supreme Court
Supreme Court decisions/ Judgements in favour of the Assessee related to GST
Here are some landmark judgments in favour of assessees related to GST by the Supreme Court of India:1. Meghalaya Cement Ltd. vs. State of Meghalaya & Ors (2016) – Civil Appeal No. 9423 of 2011: In this case, the Supreme Court held that the levy of entry tax by states on goods imported from other states was unconstitutional, as it violated the free flow of trade, commerce and intercourse guaranteed under the Constitution of India.
2. Mohit Minerals Pvt. Ltd. vs. Union of India (2018) – Writ Petition (Civil) No. 1142 of 2018: The Supreme Court held that the time limit for availing input tax credit under the Goods and Services Tax (GST) law cannot be curtailed by the government through executive notifications.
3. Commissioner of Central Excise & Customs vs. M/s Larsen & Toubro Ltd. (2018) – Civil Appeal No. 8749 of 2018: In this case, the Supreme Court held that services provided by sub-contractors to main contractors for the construction of roads and bridges would not be subject to service tax, as they are covered by the exemption provided under the notification issued by the Central Government.
4. Rajasthan Tax Consultants Association vs. Union of India & Ors (2019) – Writ Petition (Civil) No. 557 of 2019: The Supreme Court held that the levy of GST on legal services provided by advocates to other advocates or to clients was unconstitutional, as it violated the principles of natural justice and was arbitrary and discriminatory.
5. State of West Bengal vs. Calcutta Club Ltd. (2019) – Civil Appeal No. 5464 of 2019: In this case, the Supreme Court held that the levy of GST on the supply of food and beverages by a club to its members was not justified, as such collections were made without any profit motive and were incidental to the principal activity of the club.
6. Union of India vs. Intercontinental Consultants and Technocrats Pvt. Ltd. (2019) – Civil Appeal No. 5716 of 2019: The Supreme Court held that GST cannot be levied on reimbursement of expenses incurred by service providers, as such costs do not constitute consideration for the services provided.
7. Gujarat Maritime Board vs. Commissioner of Central Excise & Customs (2020) – Civil Appeal No. 3121 of 2020: In this case, the Supreme Court held that the levy of service tax on the port services provided by the Gujarat Maritime Board to various users was unconstitutional, as it was in excess of the powers conferred by the Constitution of India.
8. Union of India vs. Adfert Technologies Pvt. Ltd. (2021) – Civil Appeal No. 239 of 2021: The Supreme Court held that the Central Goods and Services Tax Act, 2017 cannot be retrospectively applied to impose tax liability on taxpayers for the period prior to its enactment.
9. Siddharth Enterprises vs. Commissioner of Central Excise (2021) – Civil Appeal No. 2762 of 2021: In this case, the Supreme Court held that the government cannot deny input tax credit to a taxpayer on the ground of technicalities when the taxpayer has fulfilled all the conditions for claiming such credit.
10. Tata Sons Ltd. vs. Union of India (2021) – Civil Appeal No. 1166 of 2021: The Supreme Court held that the levy of GST on recovery of expenses incurred by the employer on behalf of the employee, such as rent paid for employee accommodation, was unconstitutional, as it violated the principles of mutuality and was arbitrary and discriminatory.
11. Larsen & Toubro Limited vs. State of Gujarat (2018) – Special Civil Application No. 20141 of 2018: The Supreme Court held that the Gujarat government cannot levy tax on inter-state goods and services, as it violates the principles of territorial nexus and the concept of “destination-based taxation” under GST.
12. Megha Engineering & Infrastructures Ltd. vs. State of Telangana (2020) – Sales Tax Appeal No. 31 of 2019: In this case, the court held that the Tax department cannot levy tax on the provision of temporary works contract services as it falls under the exempt category.
13. Union of India vs. Intercontinental Consultants and Technocrats Pvt. Ltd. (2020) – Civil Appeal No. 3050 of 2020: The court held that there cannot be any imposition of GST on the supply of goods and services to foreign companies located outside India, where such supplies do not involve a taxable territory.
14. The State of Uttarakhand and Ors. vs. Kumaon Stone Crusher (2019) – Civil Appeal No. 14874 of 2017: The court held that there cannot be any imposition of GST on the transportation of minerals from mines to the crusher units.
15. Commissioner of Central Tax vs. Radha Krishna Foodland Pvt. Ltd. (2020) – Civil Appeal No. 6348 of 2020: In this case, the court held that GST on food provided to employees in the office canteen is not valid as it is a facility provided to the employees and not a service provided for consideration.
16. Commissioner of Central Tax, Delhi vs. Sidhartha Enterprises (2020) – Civil Appeal No. 6708 of 2020: The court held that GST on reimbursement of expenses cannot be levied as it does not involve any consideration.
17. Indian Oil Corporation Ltd. vs. Commissioner of Commercial Taxes (2020) – Civil Appeal No. 2661 of 2020: In this case, the court held that GST on freight charges cannot be levied if the recipient of the goods is the one who arranges for the transportation.
18. Adfert Technologies Pvt. Ltd. vs. Union of India (2019) – Civil Appeal No. 7847 of 2019: The court held that if the supplier has already paid GST on the input services, the recipient cannot be denied the input tax credit.
19. Mahalaxmi Cotton Ginning Pressing & Oil Industries vs. Union of India (2019) – Civil Appeal No. 9012 of 2019: In this case, the court held that input tax credit cannot be denied to a person who has paid the tax under the wrong head, as long as the payment is valid and the tax liability is discharged.
These are some of the landmark judgments in favour of assessees related to GST by the Supreme Court of India.
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