Case Laws

Rajinder Bassi and others Vs State of Punjab
High Court - Punjab and Haryana
Writ Petition

Bail rejected as the jail already stands decongested and there is no reported case of COVID-19 within the premises of jail

April 17, 2020

Apoorve Talera Vs Litecon Industries Pvt. Ltd
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

Litecon Industries profiteered on the supply of Fly Ash Blocks by denying the benefit of rate reduction from 12% to 5%

April 13, 2020

YKK India Private Limited ., n re
Appellate Authority for Advance Ruling - Haryana
Advance Ruling

ITC is available on hiring of buses having approved seating capacity of more than thirteen persons for transportation of employees. AAR ruling modified.

April 3, 2020

JVS Foods Pvt Ltd ., In re
Appellate Authority for Advance Ruling - Rajasthan
Advance Ruling

Fortified Rice Kernels (FRK) classifiable under HSN 1904 90 00. AAR ruling slightly modified.

April 1, 2020

Srisai Luxurious Stay LLP ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Extra facilities charged in paying guest accommodations, service apartments etc are liable to GST

March 31, 2020

New Space India Limited ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Service of Leasing of Satellite Transponders falls under SAC 9973 19, and is taxable to GST at the rate of 5% IGST

March 31, 2020

T & D Electricals ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

A firm need not get registered in a state just for the purpose of execution of a contract in that state

March 31, 2020

Megha Agrotech Private Limited ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Subsidy received under PMKSY scheme to be included in the transaction value

March 23, 2020

Attica Gold Pvt. Limited ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Suppliers engaged in sale of second hand jewelry can avail the benefit of marginal scheme under Rule 32(5)

March 23, 2020

Sri. Taghar Vasudeva Ambrish ., In re
Authority for Advance Ruling - Karnataka
Advance Ruling

Sub-renting matching that of hotel rooms with attached bathrooms cannot fall under the ambit of residential dwelling. Attracts GST.

March 23, 2020

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