ArticleGST Article

GST Registration in One State Can Be Denied Due to Non-Compliance in Another State

The Hon’ble Rajasthan High Court in the case of Leighton India Contractors Private Limited vs Union of India & Ors held that a company registered in one State which fails to comply with GST provisions, including filing of returns, would be treated as a defaulter and can be denied registration in another State, as the GST framework is both State-centric and Central-centric.

ArticleGST Article

Export of Services vs Intermediary Under GST – Principal-to-Principal Service Contracts Qualify as Export of Services

The Hon’ble Rajasthan High Court in the case of IDP Education India Pvt. Ltd. held that services rendered by the Petitioner to IDP Australia under a bi-partite agreement, without any contractual relationship with students, do not qualify as intermediary services under Section 2(13) of the IGST Act. Consequently, these services qualify as “export of services” and the Petitioner is entitled to IGST refund.

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Circular Restricting ITC Refund Claims filed after July 18, 2022, IDS violative of Article 14 of the Constitution

The Hon’ble Rajasthan High Court in the case of Shree Arihant Oil and General Mills held that Circular No. 181 dated November 10, 2022, which restricts refund claims on ITC for applications filed after July 18, 2022, for goods under inverted duty structure such as mustard oil, is illegal, arbitrary, and violative of Article 14 of the Constitution, and inconsistent with Notification No. 09/2022-Central Tax (Rate) and Section 54 of the CGST Act, 2017.