Case Laws

Parshant Timber Vs Commissioner, State Tax
High Court - Delhi
Writ Petition

Revenue to cancel the petitioner’s registration with effect from a date as requested by the petitioner

March 10, 2023

Sandip Kumar Singhal Vs Deputy Commissioner
High Court - Calcutta
Writ Petition

As the goods were not confiscated while on the move, imposition of penalty under Section 129 of the Act is erroneous and bad in law

March 10, 2023

Indian Hume Pipe Company Ltd ., In re
Appellate Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

UP Jal Nigam does not qualify as a 'local authority' and it qualifies as a 'governmental authority'. AAR ruling upheld.

March 10, 2023

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

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

Applicability of GST on revenue share from educational institution and on interest-free refundable deposit

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

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