Case Laws

Choice Foundation ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Service supplied by the applicant to the educational institution i.e, the joint venture is liable to GST

March 9, 2023

Manishaben Vipulbhai Sorathiya [Autotech] ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

PVC floor mats for use in cars is classifiable under CTH 8708 & applicable rate of GST would be 28%

March 9, 2023

JCP Agro Process P Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

12% GST on the job work process of coating, done in respect of tobacco leaves supplied by other registered persons

March 9, 2023

Deepa Traders Vs Principal Chief Commissioner, Central Tax
High Court - Madras
Writ Petition

Petitioners must be permitted the benefit of rectification of errors where there is no malafides attributed to the assessee

March 9, 2023

Sri Sai Balaji Associates Vs State Of AP
High Court - Andhra Pradesh
Writ Petition

GST Officer cannot direct customers of assessee to stop further payments u/s 70(1)

March 7, 2023

Pushpa Devi Jain Vs Assistant Commissioner
High Court - Calcutta
Writ Petition

Travelling without a proper e-way bill attracts penalty

March 3, 2023

Abinash Kumar Singh Vs State Of W.B
High Court - Calcutta
Writ Petition

Authority intercepting the vehicle in the course of movement is not supposed to appreciate the reasons as to why the vehicle was moving without a valid e-way bill

March 3, 2023

ICFAI University Vs Union Of India
High Court - Sikkim
Writ Petition

Application for rectification of mistake must considered by the learned Commissioner through a written order

March 2, 2023

Rudrabhishek Enterprises Limited ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

Project Development Service provided to the State Urban Development Agency (SUDA) for PMAY-U is exempt from GST

March 1, 2023

Aromal Autocraft ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Bodybuilding services on motor vehicle chassis supplied by customers are a supply of services liable to GST at the rate of 18% under SAC '9988 81'.

March 1, 2023

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