Case Laws

New Jai Hind Transport Service ., In re
Authority for Advance Ruling - Uttarakhand
Advance Ruling

GTA: Value of free diesel filled by the service recipient in the vehicle(s) provided by the applicant will subject to the charge of GST

September 26, 2022

M D Power Transmission Corporation of Uttaranchal Limited ., In re
Authority for Advance Ruling - Uttarakhand
Advance Ruling

Premium and Annual Lease Rent charged by Forest Department is liable to reverse charge

September 26, 2022

Technosun India Pvt. Ltd Vs Union Of India
High Court - Allahabad
Writ Petition

Non-submission of reply to the show cause cannot be the sole ground for cancellation of the registration

September 26, 2022

Indian Hume Pipe Company Ltd ., In re
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'

September 23, 2022

Simoco Telecommunications (South Asia) Limited ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Waste Management Services provided to State Urban Development Agency(Registered Society) attract 18% GST

September 23, 2022

Tulsi Ram And Company Vs Commissioner, State Tax
High Court - Allahabad
Writ Petition

10% mandatory pre-deposit for filing GST appeal can be made from from credit ledger

September 23, 2022

Valley Residents Welfare Society ., In re
Authority for Advance Ruling - Haryana
Advance Ruling

GST leviable on collecting Common Area Maintenance (CAM) charges in lieu of services provided to its resident members by Society

September 22, 2022

Swarupa Ghosh Vs Asst Commr, State Tax
High Court - Calcutta
Writ Appeal

Proper speaking order must before rejecting the application for revocation

September 22, 2022

Chandra Sain Vs Union Of India
High Court - Allahabad
Writ Petition

Order cancelling the registration without application of mind is liable to be set aside

September 22, 2022

AS&D Enterprise LLP ., In re
Authority for Advance Ruling - Haryana
Advance Ruling

Security services provides by an LLP doesn't attract RCM. GST payable on forward charge basis.

September 22, 2022

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