Case Laws

Amit Gupta Vs Union of India & Ors
High Court - Delhi
Writ Petition

Authorities agreeing to consolidate the investigations under a singular agency is not violative of Section 6(2) of CGST Act

September 3, 2023

Versatile Auto Components Private Limited ., In re
Authority for Advance Ruling - Telangana
Advance Ruling

Electrically operated vehicles, including two & three-wheeled electric vehicles, fall under HSN code 8301

September 1, 2023

Geekay Wires Limited ., In re
Authority for Advance Ruling - Telangana
Advance Ruling

ITC is required to be reversed even when the destroyed finished goods can be sold as steel scrap in the open market

September 1, 2023

Xilinx India Technology Services Pvt Ltd Vs Special Commissioner Zone Viii & Anr.
High Court - Delhi
Writ Petition

Refund on services exported by a taxpayer to its foreign subsidiary is allowed

August 31, 2023

IBA Molecular Imaging (India) P. Ltd ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

F-18 Products such as 'Fluorodeoxyglucose' would be classified under HSN '2844' attracting 18% GST

August 31, 2023

Green Polymers Vs Union of India & Ors (Delhi High Court)
High Court - Delhi
Writ Petition

Registration cancellation order lacking clarity and reasoned decision is liable to be quashed

August 31, 2023

Lavender Residency ., In re
Authority for Advance Ruling - Unknown Bench
Advance Ruling

GST is leviable on the provision of boarding and lodging facilities at a ladies hostel

August 31, 2023

Ramesh Kumar Jorasia (Prop: Muskan Construction)., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Jaipur Development Authority is not considered "State Government" in reference of entry 3A of Notf: 12/2017 – CT (Rate)

August 30, 2023

Supreme Gums Private Ltd ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Advance Ruling cannot be pronounced unless the proper chemical composition and nature of product is submitted

August 30, 2023

Frequent Logistics Services Pvt. Ltd Vs Commissioner Goods And Service Tax Department
High Court - Delhi
Writ Petition

Registration cancellation set aside as the Show Cause Notice falls short on the standards required of a Show Cause Notice

August 30, 2023

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