Case Laws

Murshidabad Flour Mill Private Limited ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Application rejected as the question raised has already been decided by the jurisdictional authority in a prior proceeding while deciding the refund claim

June 25, 2023

Chanchal Saha ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Fair price shop dealer’s commission would be chargeable to GST

June 25, 2023

Baba Lokenath Flour Mills Private Limited ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Composite supply involving milling food grains into flour (atta) for PDS is exempt as the value of goods in the supply does not exceed 25% of the total value

June 25, 2023

Nektar Therapeutics India Pvt Ltd Vs Union of India
High Court - Telangana
Writ Petition

Assistant Commissioner is not the proper officer to issue SCN for the recovery of a previously granted refund

June 22, 2023

Vaibhavi Construction Vs Assistant Commissioner of State Tax
High Court - Gujarat
Special Civil Application

State govt to transfer the documents to DGGI for investigation

June 21, 2023

Sashreek Constructors Private Limited Vs Union of India
High Court - Unknown Bench
Writ Petition

Taxpayers to avail statutory remedies where possible instead of filing writ petitions

June 21, 2023

Karmaxx Infotech Vs Assistant Commissioner
High Court - Madras
Writ Petition

Writ dismissed as Petitioner had knowledge of the reasons for the cancellation and did not cooperate in the proceedings

June 19, 2023

Raja Dheepam Spinning Mills Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Supply of wind mill with its parts and accessories is a composite supply of wind mill and liable to tax @ 12%

June 19, 2023

AVEVA Software Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

GST is applicable on the sub-licensing of software and the market support fees

June 19, 2023

State Industries Promotion Corporation of Tamilnadu Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Penalty for delay in execution of the project and delay in execution of lease deed are not liable to be taxed

June 19, 2023

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