Case Laws

Shalender Kumar Vs Commissioner Delhi West CGST Commissionerate
High Court - Delhi
Writ Petition

Department cannot invoke Sec 54(11) to withhold a refund when no appeal is filed against the Appellate Authority order and no stay is in place

April 2, 2025

Merino Industries Ltd. Vs State of Uttar Pradesh
High Court - Allahabad
Writ Petition

Order passed without PH is not sustainable. Costs imposed on the adjudicating authority

April 1, 2025

National Restaurant Association of India & Ors. Vs Union of India & Anr
High Court - Delhi
Writ Petition

Restaurant service charge collections can only be voluntary and must be distinctly separated from food pricing

March 27, 2025

Surender Gupta Vs Appellate Authority State GST/Additional Commissioner Grade-II and 2 others
High Court - Allahabad
Writ Petition

Recipient entitled to recover penalty caused by supplier’s administrative error

March 27, 2025

Kion India Pvt Ltd ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

GST applicable on nominal amounts deducted from employees for Canteen and Transportation services

March 26, 2025

Bridgestone India Pvt Ltd ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Nominal recoveries made from employees for both canteen services and the provision of bus transportation constitute taxable supplies, and ITC on related expenditures is not available

March 26, 2025

Ravindra Navnath Satpute (Dewoo Engineers) ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Rental services provided for the purpose of running a hostel for girls from backward classes is exempt from GST

March 26, 2025

Godrej Residency Private Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

One-time option for real-estate project is tied to the project itself, not the identity of the entity promoting it

March 26, 2025

Epigeneres Biotech Private Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Cancer testing using advanced technologies like Next Generation Sequencing (NGS) not exempt from GST

March 26, 2025

Tiruppur City Municipal Corporation ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

No GST on Onion Market Fee

March 26, 2025

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