Case Laws

Indian Oil Corporation Ltd ., In re
Appellate Authority for Advance Ruling - Odisha
Advance Ruling

No job work when manufacturing of gases is not being done at Job-worker's plant. AAR ruling upheld.

June 21, 2022

Elegant Infra Developers Ltd ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

WCS provided by way of construction of non-commercial establishments to Gov Authority attracts 18% GST w.e.f 1.1.22

June 20, 2022

Vinod Kumar Vs Commissioner, State Tax
High Court - Uttarakhand
Writ Appeal

Cancellation Of GST Registration Affects Right To Livelihood, Writ Petition Is Maintainable

June 20, 2022

Anantham Retail Private Limited Vs State Tax Officer
High Court - Madras
Writ Petition

Recovery of tax u/s 79 without issuance of section 74(1) Notice is not in accordance with law

June 20, 2022

Giri Transport Company ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Value of diesel, provided by the customer to the trucks is not required to be added to the freight charged by the Applicant

June 16, 2022

Ani technologies Private Limited Vs State Of Telangana
High Court - Telangana
Writ Petition

If the passenger is not registered under GST and avails transportation service, place of supply would be the place where the passenger embarks or starts his journey.

June 16, 2022

BCVM Traders Vs Superintendent, Central Tax
High Court - Madras
Writ Petition

The word ‘may’ in Rule 9(4) only refers to the discretion to reject and not to blatantly violate the principles of natural justice

June 16, 2022

Agrawal Buildcon ., In re
Authority for Advance Ruling - Chhattisgarh
Advance Ruling

No change in GST with effect from 1.1.2022 on composite supply of works contracts supplied by way of construction, erection, commissioning, or installation of original works pertaining to railways.

June 15, 2022

Hetram Vs DGGI
Other - ASJ, Gurugram
Bail Application

Fake ITC issue: Bail allowed on Deposit of 10% of disputed Tax

June 15, 2022

Saisanket Enterprises Vs AAR, Madhya Pradesh
High Court - Madhya Pradesh
Writ Petition

Advance ruling application is liable to be rejected if an investigation is already pending on the same subject matter. AAR ruling upheld.

June 14, 2022

Page 258 of 540