Case Laws

Syngenta Bioscience Private Limited ., In re
Appellate Authority for Advance Ruling - Goa
Advance Ruling

Technical testing services carried out in India do not constitute 'export' u/s 2(6) of the IGST Act. AAR ruling upheld.

February 25, 2020

Lakhan Singh Chauhan and Company Vs Union Of India
High Court - Madhya Pradesh
Writ Petition

Order of appellate authority quashed as no consideration was given to the grounds mentioned in the memo of appeal regarding non-communication of the original order to the petitioner

February 25, 2020

Chandimata Iron Vs State Of Tripura
High Court - Tripura and Agartala
Writ Petition

Goods confiscated for e-way bill violation to be released provisionally pending appeal proceedings

February 25, 2020

Britannia Industries Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

'Britannia Winkin' Cow Thick Shake is classifiable under HSN 2202 99 30

February 25, 2020

Dadhichi Iron And Steel Pvt. Ltd. Vs ADG, DGGI, Raipur
High Court - Chhattisgarh
Writ Petition

Fake invoice investigation being conducted by DGGI not hit by limitation u/s 6(2)

February 25, 2020

Security Printing And Minting Corporation of India Limited ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and UV Printing classifiable under HSN 3919

February 25, 2020

Shilpa Medicare Limited ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Transfer of business as a going concern constitutes supply of 'Service'

February 24, 2020

Ocean Sparkle Limited ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Tug Jupiter let out under a charter for 730 days is classifiable under SAC 9966

February 24, 2020

DKV Enterprises Private Limited ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Marketing and consultancy service provided to a foreign entity is not export of service.

February 24, 2020

Ashu Traders Madar Gate Vs UOI
High Court - Allahabad
Writ Petition

Goods cannot be released for non-disclosure of godowns and non-payment of tax

February 24, 2020

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