Case Laws

Bharat Petroleum Corporation Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

LNG re-gasification service is classifiable as Job Work attracting 12% GST

June 25, 2025

Shoft Shipyard P Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

GST is not applicable to the interest and costs arising from arbitration due to the pre-GST nature of the underlying transactions

June 25, 2025

Pranaya Kishore Harichandan Vs Union of India
High Court - Orissa
Writ Petition

Reconstituted Selection Committee's 'De Novo' Review for GSTAT Member Appointments Upheld

June 25, 2025

Varun Goyal Vs State of Assam And 2 Ors
High Court - Gauhati
Criminal Petition

GST Arrest Invalidated: "Reasons to Believe" Not Communicated

June 25, 2025

Sanjit Acharya Vs Assistant Commissioner of Revenue
High Court - Calcutta
Writ Petition

GST ITC Dispute Remanded Due to Petitioner's Disability and Non-Consideration of Delay Explanation

June 24, 2025

Palem Ashok Reddy Vs Commissioner, GST & CX Commissionerate Rourkela
High Court - Orissa
Writ Petition

Only one operative assessment order for the same periods can exist at any time

June 23, 2025

Galaxy International Vs Union of India
High Court - Bombay
Writ Petition

GST Recovery Notice cannot be issued directly to a bank without notifying assessee

June 23, 2025

Gagandeep Singh And Another Vs State of H.P. And Another
High Court - Himachal Pradesh
Criminal Petition

Existing procedures under the Criminal Procedure Code (Cr.P.C) apply to the GST Act

June 23, 2025

Batcha Noorjahan ., In re
Appellate Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Providing transportation directly to students and not to the school attracts GST. AAR ruling upheld.

June 22, 2025

Indusind Bank Limited Vs State of Gujarat & Ors (Gujarat High Court)
High Court - Gujarat
Special Civil Application

Section 75(10) CGST Act Under Scrutiny: Indusind Bank Challenges Time-Barred SCN

June 19, 2025

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