Case Laws

Shriram Pistons And Rings Limited ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

ITC is not available on the GST paid on various expenses incurred towards discharging CSR obligations

December 8, 2022

Lakkad Brothers And Co. Vs State Of Gujarat
High Court - Gujarat
Special Civil Application

SCN proposing cancellation of registration cannot be vague and must specify the reasons for cancellation

December 8, 2022

Shree Constructions ., In re
Authority for Advance Ruling - Telangana
Advance Ruling

GST on works contract service provided to Telangana State Tourism Development Corporation Limited

December 8, 2022

Shree Constructions ., In re
Authority for Advance Ruling - Telangana
Advance Ruling

Construction of ware house & cold storage for TSIICL attracts 18% GST

December 8, 2022

National Highways Authority of India ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

Shifting of transmission lines does not fall under the definition of supply

December 7, 2022

Hemasri Enterprises Vs DC, Appeals (ST)
High Court - Madras
Writ Petition

No ground to cannot condone delay in GST appeal filed beyond maximum stipulated time limit

December 7, 2022

Manappuram Finance Ltd Vs Assistant Commissioner
High Court - Kerala
Writ Petition

No GST on notice pay received from erstwhile employees

December 7, 2022

Tanushree Logistics Private Limited Vs State of Rajasthan
High Court - Rajasthan
Writ Petition

Taxpayer should demonstrate valid reasons inorder to by-pass the statutory remedy of appeal

December 7, 2022

Ashish Trading Company Vs State Of UP
High Court - Allahabad
Writ Petition

Benefit of ITC cannot be denied on cryptic grounds

December 6, 2022

Ganpati Battery Traders Vs State of UP
High Court - Allahabad
Writ Petition

Revenue cannot hold that the old and damaged batteries are to be sold according to the weight and not per piece

December 6, 2022

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