Case Laws

Holy Cross Hospital Vs Assistant State Tax Officer
High Court - Kerala
Writ Petition

For the period between 01.07.2017 and 30.11.2022, claim for ITC made before 30th November should be processed

June 27, 2024

Green Infra Wind Farm Assets Limited ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

GST under RCM is required to be paid on a one-time basis when a corporate guarantee is received

June 27, 2024

Bright Hardware Vs Deputy State Tax Officer
High Court - Madras
Writ Petition

Taxpayer allowed to file a rectified return after remitting 10% of the disputed tax demand

June 27, 2024

Mannarai Common Effluent Treatment Plant Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

R.O. Permeate in Common Effluent Treatment Plants falls under HSN 2201

June 27, 2024

Solai Venkateshwara Stores Vs The State Tax Officer
High Court - Madras
Writ Petition

Time-barred appeal allowed to be filed with 25% Pre-Deposit

June 26, 2024

Asvini Fisheries Private Ltd ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Exports of processed frozen shrimps, whether packed in printed or plain packaging, are taxable under GST

June 26, 2024

Dindayal Colloids Private Limited ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Chewing Tobacco without Lime Tube falls under HSN '2403 99 10' attracting 28% GST and 160% compensation cess

June 25, 2024

Deccan Cements Limited ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

GST under RCM is applicable on Royalty Payments for Mining Lease

June 25, 2024

Tvl. Shivam Steels Vs Assistant Commissioner, State Tax
High Court - Madras
Writ Petition

Tax can't be demanded on post sale discounts received by way of financial credit notes, on the ground that the taxpayer has promoted the business of the seller

June 25, 2024

Metropolitan Transport Corporation ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Collection of increased rents for the past period is considered as "supply"

June 25, 2024

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