Case Laws

Shree Avani Pharma ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

12% GST on job work of converting raw materials owned by other registered dealers

November 2, 2023

Dedicated Freight Corridor Corporation of India Limited ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

No GST liability on escrow account deposit

November 2, 2023

Tasty Thrills LLP ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Applicant, who is neither a supplier of goods or services nor seeking a ruling on ITC, does not have the right to seek an advance ruling

November 2, 2023

Market Cooperative Shops & Warehouses Society Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

GST is leviable under RCM on Lease Renewal and Premium Payments made to Surat Municipal Corporation

November 2, 2023

NXGN Sports Interactive Private Limited Vs Union of India
High Court - Gujarat
Special Civil Application

Question whether online gaming as so done by the petitioner would tantamount to betting/gambling requires to be considered in extenso.

November 2, 2023

Global Plasto Wares Vs Assistant State Tax Officer
High Court - Kerala
Writ Appeal

Penalty leviable if a person chargeable to tax fails to deposit the tax collected by him within a period of 30 days from the due date of the payment of the such tax

October 31, 2023

Gokul Enterprises Vs Deputy Commissioner of State Tax
High Court - Kerala
Writ Petition

ITC claim dispute: Petitioner to present all relevant documents before the assessing authority

October 31, 2023

Bio Med Ingredients Pvt. Ltd. Vs Assistant Commissioner (ST)
High Court - Madras
Writ Petition

Department to grant registration to the petitioner-company, emphasizing the need for property demarcation in case both the lessor and lessee operate in the same premises.

October 31, 2023

Raju Joseph(Prop: Future Graphic Systems) Vs State Tax Officer
High Court - Kerala
Writ Petition

Mere difference between GSTR2A and 3B should not be a sufficient ground to deny the assessee the claim of ITC

October 30, 2023

Parle Agro Pvt. Ltd. Vs Union of India
High Court - Madras
Writ Petition

"Flavoured Milk" has to be classified under Heading 0402 and not under Heading 2202

October 30, 2023

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