Case Laws

Roots Education Pvt Ltd Vs Commissioner of Central Tax, Delhi East
High Court - Delhi
Writ Petition

Adjudication proceedings set-aside for not adhering to statutory timeframes for adjudication

April 21, 2025

ESDS Software Solution Limited Vs Assistant Commissioner of Commercial Taxes
High Court - Karnataka
Writ Petition

Rectification of Form GSTR-1 for Assessment Year 2020-21 to be allowed in terms of Circular No. 183/15/2022-GST dated 27.12.2022

April 21, 2025

Saluja Motors Pvt. Ltd. Vs State of H.P and others
High Court - Himachal Pradesh
Writ Petition

GST demand upheld despite procedural lapse in show cause notice

April 20, 2025

Arena Superstructures Private Limited Vs Union of India
High Court - Allahabad
Writ Petition

GST claims barred after resolution plan approval by the NCLT

April 20, 2025

Health @ Home Vs Deputy State Tax Officer
High Court - Madras
Writ Petition

Ex-parte Assessment Order Set Aside Due to Improper Notice Service Post GST Registration Cancellation

April 20, 2025

Exide Industries Limited Vs Assistant Commissioner (Delhi High Court)
High Court - Delhi
Writ Petition

Limitation period outlined in Section 75(3) doesn't apply in case of repeated adjournments

April 16, 2025

Sitaram Kumhar ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Heating of Ground-Nuts with shell to reduce its water content to make it suitable for storage and transportation makes it ineligible to be classified under HSN 1202

April 16, 2025

Geton Yoga Private Limited ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

GST Exemption for Yoga Courses: Intermediary Platform Not Covered

April 15, 2025

Oruma Plastics Pvt Limited ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

"Rooter Trainer Cup" used exclusively for agricultural propagation, is classified under HSN 3926 90 99 with the applicable GST rate of 18%

April 15, 2025

Akshara ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Maintenance services for street light infrastructure provided to local Municipality are exempt from GST

April 15, 2025

Page 111 of 637