Case Laws

SGS Packaging Private Limited ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Paper Bags Fall Under 18% GST Slab, Not 5% Concessional Rate

December 16, 2025

Board of Secondary Education ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Services Rendered to State Educational Boards for Examination Conduct are GST-Exempt

December 16, 2025

Easy Flux Polymers Private Limited ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Biodegradable Bags Classified Under HSN 39232990 Attract 5% GST Subject to Actual Biodegradability

December 16, 2025

Tvl. Voylla Fashions Private Limited Vs Assistant Commissioner (ST) (FAC)
High Court - Madras
Writ Petition

Notifications curtailing limitation period vitiated and illegal

December 16, 2025

J. K. Enterprises Vs Superintendent
High Court - Delhi
Writ Petition

Writ Petition Challenging Fraudulent ITC Availment Dismissed; Statutory Appellate Remedy Upholds

December 15, 2025

Era Infra Engineering Limited Vs Joint Commissioner CGST Delhi South Commissionerate & Ors
High Court - Delhi
Writ Petition

GST Demands Raised Post-IBC Resolution Plan Approval Set-Aside

December 15, 2025

Simon India Limited Vs Assistant Commissioner of CT &  GST
High Court - Orissa
Writ Petition

Rejection of Waiver Application for Interest and Penalty Under Section 128A Over Cash Payment Discrepancy is Set-Aside

December 15, 2025

Md. Aniqul Islam Vs Directorate of Goods And Services Tax Intelligence ., In re
High Court - Delhi
Writ Petition

Summons Under Section 70 is an "Inquiry," Not a "Proceeding". Writ Petitions Dismissed as Premature

December 15, 2025

ABB India Limited Vs Joint Commissioner
High Court - Karnataka
Writ Petition

Solar Inverters Qualify for Concessional 5% GST Rate as Renewable Energy Devices Parts

December 14, 2025

Baldeep Singh Sapra Vs State (Directorate General of GST Intelligence)
High Court - Punjab and Haryana
Criminal Petition

Bail allowed in GST ITC fraud case; investigation complete, procedural lapses noted

December 14, 2025

Page 33 of 607