Case Laws

Jothi Catering Services ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Supply food and beverages to the client’s premises but not involving in the distribution of food at the client’s premises falls under SAC '9963 37' (Other contract food services) attracting 18% GST

November 16, 2023

E. Dharmaraj Vs Assistant Commissioner of State Tax
High Court - Madras
Writ Petition

Error committed by auditor in GST Return filings: GST registration to be restored

November 16, 2023

Avinja Biotechnologies Private ., In re
Authority for Advance Ruling - Telangana
Advance Ruling

Bio fertilizers (Urban Roots, Bio kavach) and immunity booster products (Avinja 7) attract 18% GST

November 16, 2023

Gunjan Bindal And Anr. Vs Commissioner of CGST
High Court - Delhi
Writ Petition

Revenue Department does not have the power to seize cash under Section 67 of the CGST Act

November 16, 2023

Sunil Traders Vs State Of U.P
High Court - Allahabad
Writ Petition

Requirement of e-way bill under the U.P. GST Act was not unenforceable during the period 01.02.2018 to 31.03.2018

November 15, 2023

Enzyme Business Center ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

GST leviable on damages received for early termination of sub-lease agreements

November 15, 2023

Association of Technical Textiles Manufacturers and Processors Vs Union Of India
High Court - Delhi
Writ Petition

Circular 80/54/2018 clarifying the classification of polypropylene woven and non-woven bags quashed

November 15, 2023

Central Police Canteen ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

No GST exemption to Central Police Canteen under Ministry of Home Affairs

November 15, 2023

Philips Carbon Black Limited Vs State of Kerala
High Court - Kerala
Writ Petition

Place of supply of goods in case where the supply is made on the direction of the 3rd person is the principal place of business of such 3rd person

November 15, 2023

Daanish Electricals & Sales Pvt. Ltd. Vs Eros Elevators & Escalators Pvt. Ltd. (Competition Commission of India)
Competition Commission Of India - Unknown Bench
Anti-Profiteering

Eros Elevators & Escalators Pvt. Ltd not guilty of profiteering

November 15, 2023

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