Case Laws

Roushan Kumar Chouhan Vs Commissioner, State Tax, Jharkhand
High Court - Jharkhand
Writ Petition

Summary of SCN in Form GST DRC-01 cannot substitute the requirement of a proper show cause notice u/s 73(1)

August 3, 2022

New Grand Auto Body Works ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Activity of commercial vehicles body building on job work basis, on the chassis supplied by the customer, is supply of services (SAC:9988)

August 1, 2022

Oyester Auto Body ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Activity of commercial vehicle body building on the chassis supplied by the customer is a supply of service

August 1, 2022

Kumaran Medical Center ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

No GST on supply of medicines and consumables used in the course of providing health care services to in-patients

July 29, 2022

Jay Kay Trans ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Maintaining the microcompost centres and processing the wet waste provided by the Greater Chennai Corporation is exempt from GST

July 29, 2022

Ola Electric Technologies Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Transfer of right to do integration testing, installation and marketing software from the applicant to Karnataka Cost centre of the company is leviable to GST.

July 29, 2022

Kamarajar Port Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Tax paid on the Upfront Lease Premium is available as Input Tax Credit

July 29, 2022

Nitin Singhania Vs Commissioner, Central Tax, Delhi (East)
High Court - Delhi
Writ Petition

Maximum timeframe available u/s 83 for keeping the attachment alive is one year.

July 29, 2022

Nitesh Kumar Singhal Vs SSBC Real Estate Pvt. Ltd
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

SSBC Real Estate guilty of profiteering by not passing ITC benefit to home buyers

July 29, 2022

Nilang Shastri Vs Swati Realty
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

Swati Realty guilty of profiteering for not passing on the benefit of additional ITC available to them post GST

July 29, 2022

Page 223 of 514