Case Laws

Subhash Chouhan Vs Union of India
Supreme Court -
Criminal Appeal

Part-payment of tax cannot be a pre-condition for bail

January 20, 2023

Precision Camshafts Limited ., In re
Appellate Authority for Advance Ruling - Maharashtra
Advance Ruling

GST on the activity of design and development of patterns used for manufacturing of camshafts for overseas Customers. AAR ruling modified.

January 20, 2023

Neha Enterprise Vs State Of Gujarat
High Court - Gujarat
Special Civil Application

Cryptic notice that is either just a ‘single line’ or ‘half a line’ is a weak foundation for cancellation of the GST Registration

January 19, 2023

Ultratech Cement Limited Vs Union Of India
High Court - Madhya Pradesh
Writ Petition

Order passed without granting an opportunity for personal hearing is liable to be set aside

January 19, 2023

Arvind Goyal CA Vs Union of India
High Court - Delhi
Writ Petition

Cash cannot be seized u/s 67(2) as it is neither "goods" nor considered "useful for or relevant to any proceedings"

January 19, 2023

Myteam11 Fantasy Sports Private Limited Vs Union Of India
High Court - Rajasthan
Writ Petition

Prima facie satisfied that some of the games offered online by Myteam11 have already been held to be games of skill rather than that of chance

January 18, 2023

Shree Ganesh Molasses Trading Co. Vs Superintendent, Central Tax
High Court - Gujarat
Special Civil Application

Coercive recovery during the course of search is bad in law and liable to be refunded back with interest

January 18, 2023

Deepsons Auto Centre Vs Union Of India
High Court - Jharkhand
Writ Petition

Petitioner should approach the Commissioner, State Taxes with a request for extension of time limit for submission of Form GST ITC-01

January 18, 2023

Orson Holdings Company Ltd. v. Union of India
High Court - Gujarat
Special Civil Application

No penalty u/s 129(3) is applicable as the assessee did not have intention to use expired e-way bill

January 18, 2023

Mittal Trading Company ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

18% GST on services provided to Rajasthan Housing Board

January 17, 2023

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