Case Laws

Gargo Traders Vs. Joint Commissioner, Commercial Taxes
High Court - Calcutta
Writ Petition

GST registration cancellation with retrospective effect can’t be a ground to deny ITC to the buyer

June 11, 2023

Strata Geosystems India Pvt Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

StrataTex HSR would be classifiable under HSN '5911 90 32', subject to the condition that it has been granted BIS certification

June 11, 2023

Devendrakumar Rambhai Patel ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

'Kandi ravo' is classifiable under HSN '2401 30 00' attracting 28% GST

June 11, 2023

B S Kumar Swamy Vs State Of Karnataka
High Court - Karnataka
Writ Petition

Guidelines for the calculation of works executed pre-GST and post-GST

June 7, 2023

Sarvoday Impex Vs Union of India
High Court - Gujarat
Special Civil Application

SCN proposing cancellation of registration cannot be vague/cryptic

June 6, 2023

Pankaj Khare Vs Union of India
High Court - Allahabad
Writ Petition

GST Commissionerate to not issue notices regarding payment of service tax to lawyers

June 6, 2023

Seoyon E-Hwa Summit Automotive India Pvt Ltd Vs Deputy Commissioner (ST)
High Court - Madras
Writ Petition

Rejection of the rectification application due to non-compliance of the taxpayer is justified

June 5, 2023

Dharmendra M. Jani Vs Union of India & Ors
High Court - Bombay
Writ Petition

Provisions of section 13(8)(b) and section 8(2) of the IGST Act are legal, valid, and constitutional

June 5, 2023

RHC Global Exports Private Limited Vs Union of India
High Court - Gujarat
Special Civil Application

GST department can initiate proceedings against a unit situated in the SEZ as they have jurisdiction over the unit

June 5, 2023

Indian Hume Pipe Company Ltd ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Supply of service to Tamilnadu Water Supply and Drainage Board (Gov. Authority) attracts 18% GST.

June 5, 2023

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