Case Laws

Hajee S M Ahamed and Company Vs Deputy State Tax Officer
High Court - Madras
Writ Petition

₹1.36 Crore Penalty for Tax demand of ₹25000: Matter remanded for fresh consideration

July 16, 2024

Imaging Solutions Pvt Ltd ., In re
Appellate Authority for Advance Ruling - Haryana
Advance Ruling

Appeal rejected due to incomplete fee payment

July 15, 2024

Sayan Biswas Vs Union of India
High Court - Calcutta
Writ Petition

Order passed subsequent to demise of registered tax payer, is unenforceable

July 15, 2024

Visakha Trades (GST AAR Andhra Pradesh)
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Applicant must have a specific maintenance contract to qualify as a MRO service provider

July 15, 2024

Devalokam Bakery ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Pani Puri, Masala Chat, Punjabi Lassi, Sev Puri, Samosa Chat, Vada Pav etc cooked and sold out without a brand name falls under restaurant sales taxable @5% or 18%

July 15, 2024

Indus Motor Company Pvt. Ltd ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Renting vehicles without operators falls under SAC '9973 11' attracting 18% GST

July 14, 2024

Mumbai Port Authority Vs Union of India & Ors
High Court - Bombay
Writ Petition

Matter remanded as the demand order was passed ex-parte

July 14, 2024

CMA CGM Global Business Services India Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

ITC in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to ensure safety and security of women employees is available

July 14, 2024

Skinco Products ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

'Recron Filled Baby Net Bed' is classifiable as a Mattress, attracting 18% GST

July 14, 2024

Halwa Haweli ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Packed halwa does not qualify as "Namkeens" attracting 5% GST

July 14, 2024

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