Case Laws

Tollygunge Club Limited ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Combination of catering services and rental of premises is deemed outdoor catering

September 10, 2024

Natural Language Technology Research ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Supply by the service provider (driver) to his customers (passengers) through Yatri Sathi App does not amount to supply by the Yatri Sathi App

September 10, 2024

Association of Power Producers Vs Solar Energy Corporation of India Limited & Ors
High Court - Delhi
Writ Petition

CBIC not obligated to clarify GST issues raised via representations

September 9, 2024

Smt. Asha R Vs Assistant Commissioner of Commercial Taxes (Enforcement-17)
High Court - Karnataka
Writ Petition

No GST on solatium paid for land acquired under compulsory acquisition for public projects

September 9, 2024

Rohan Corporation India Pvt Ltd Vs Union Of India
High Court - Karnataka
Writ Petition

No GST when the transaction is a simple sale devoid of service elements relating to construction.

September 9, 2024

Kundan Trading Company Vs Pr. Commissioner Of Department Of Trade & Taxes
High Court - Delhi
Writ Petition

Registration cancellation application should not be held up due to ongoing assessment or recovery proceedings

September 8, 2024

R D Enterprises Vs Union of India
High Court - Allahabad
Writ Petition

For a second provisional attachment to be valid, fresh reasons must be provided

September 6, 2024

Om Vinyls Private Limited ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Nonwoven coated fabrics -coated, laminated or impregnated with PVC fall under Chapter 39 attracting 18% GST

September 6, 2024

Grapes Digital Pvt. Ltd. Vs Principal Commissioner
Supreme Court -
Special Leave Petition

No infirmity with the process of adjusting interest as payable on the admitted tax against the amount refundable to a tax payer

September 5, 2024

Raiyan Traders Vs State of Bihar
High Court - Patna
Writ Petition

Pre-deposit amount due for an appeal could be paid from the Electronic Credit Ledger

September 5, 2024

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