Case Laws

Spacelance Office Solutions Pvt. Ltd ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

No ruling on whether GST registrations are allowed for multiple companies on the same address

February 28, 2022

South Indian Federation of Fishermen Societies ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Supply of materials and labour while rendering warranty services during the warranty period, free of cost, does not attract GST

February 28, 2022

Vinayak Buildcon ., In re
Appellate Authority for Advance Ruling - Rajasthan
Advance Ruling

No ruling can be given on supplies undertaken prior to the date of filing of the application for advance ruling. AAR ruling upheld.

February 25, 2022

Aggarwal Dyeing and Printing Works Vs State Of Gujarat
High Court - Gujarat
Special Civil Application

Dept to issue SCNs relating to cancellation of registration in physical form

February 24, 2022

J.K Infratech Vs Addl Commr Grade II (Appeal)
High Court - Allahabad
Writ Petition

The period of limitation from 15.3.2020 to 14.3.2021 stands suspended

February 24, 2022

Shree Arbuda Transport ., In re
Appellate Authority for Advance Ruling - Gujarat
Advance Ruling

ITC cannot be denied merely on the ground that one of the constituent service of the mixed supply attracts Nil rate

February 24, 2022

Surat Municipal Corporation ., In re
Appellate Authority for Advance Ruling - Gujarat
Advance Ruling

Application is rejected where the applicant is recipient of services and not supplier of services. AAR ruling upheld.

February 24, 2022

PSK Engineering Construction & Co ., In re
Appellate Authority for Advance Ruling - Tamil Nadu
Advance Ruling

18% GST on carrying out retrofitting work for strengthening the NPKRR Maaligai. AAR ruling upheld.

February 23, 2022

New Nalbandh Traders Vs State Of Gujarat
High Court - Gujarat
Special Civil Application

Pre-requisites to be fulfilled before blocking of ECL

February 23, 2022

Jinesh Associates Vs Commissioner, Commercial Taxes
High Court - Karnataka
Writ Petition

No cancellation of registration without giving an opportunity of being heard

February 23, 2022

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