Case Laws

Havells India Ltd. Vs State of U.P.
High Court - Allahabad
Writ Petition

If an E-Waybill is downloaded before the detention, and all necessary formalities are fulfilled, then the detention is unjustified

April 5, 2023

K. I. International (India) Ltd. Vs Principal Secretary
High Court - Madras
Writ Petition

Object of Section 80 is only to benefit an assessee who has been compliant in effecting payment of the admitted tax

April 4, 2023

KW and Jasim Traders Vs State Of Bihar
High Court - Patna
Writ Petition

Taxpayer cannot be deprived of the benefit of stay u/s 112(9), due to non-constitution of the Tribunal

April 4, 2023

Transmission Corporation Of Telangana Limited ., In re
Appellate Authority for Advance Ruling - Telangana
Advance Ruling

GST on the services provided by TS Transco to GHMC. Members differ in their view.

April 4, 2023

Dhathri Ayurveda Private Limited ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

'Dhathri Dahasamani' is classifiable under HSN '2103 90 40' and liable to GST at the rate of 12%

April 3, 2023

Raminfo Limited ., In re
Authority for Advance Ruling - Telangana
Advance Ruling

Supply of ambulances attracts 28% GST under HSN '8703'

April 3, 2023

Kerala State Electricity Board Ltd ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Eligibility of ITC on deposit works by KSEBL

April 2, 2023

Bright Metal Works ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Replacement parts supplied during the warranty period are not liable for GST. ITC is eligible on them.

April 2, 2023

Manappuram Finance Limited ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

RCM on payment made to the Government of Kerala for the change of description of land from wetland to ordinary land in revenue records

April 2, 2023

Cochin Port Trust ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

GST applicable on works contract services provided for the reconstruction of a jetty for the Indian Navy

April 2, 2023

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