Case Laws

Vivek Gupta Vs Maheshwari Infratech Pvt Ltd
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

Maheshwari Infratech Pvt Ltd profiteered by denying the benefit of additional ITC to its buyers

September 30, 2022

Parker Hannifin India Pvt. Ltd ., In re
Appellate Authority for Advance Ruling - Maharashtra
Advance Ruling

CNG Dispenser classifiable under HSN '9032'. AAR ruling set-aside.

September 30, 2022

Axis Bank Limited Vs Union Of India
High Court - Andhra Pradesh
Writ Petition

Matter remanded on whether refund claim is time barred post insertion of Rule 89(1A)

September 29, 2022

Saran Petroleum Service Vs Union Of India
High Court - Rajasthan
Writ Petition

Petitioner given liberty to file appeal against the cancellation of GST registration beyond the period u/s 30(1)

September 29, 2022

Kirloskar Oil Engines Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

'HTP kirloskar Power Sprayer is classifiable under HSN '8424 89 90' attracting 18% GST

September 28, 2022

Zydus Lifesciences Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

No GST on subsidised deduction made from employees availing canteen facility in the factory/corporate office

September 28, 2022

SRF Limited ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

No GST on subsidised deduction made from employees availing canteen/transportation facility

September 28, 2022

Shakti Marine Electric Corporation ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Combined Wire Rope is not a part of fishing vessel. Hence, not eligible to GST @ 5%

September 28, 2022

Nxtwave Disruptive Technologies Private Limited ., In re
Authority for Advance Ruling - Telangana
Advance Ruling

Training programmes approved by NSDC and offered by their approved training partner of NSDC are eligible for exemption

September 27, 2022

Vadivel Pyrotech Private Limited Vs AC(ST)
High Court - Madras
Writ Petition

Proper officer cannot issue DRC-01 on matters not intimated in form ASMT-10

September 27, 2022

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