Case Laws

BMW India Financial Services Pvt. Ltd Vs Union Of India
High Court - Bombay
Writ Petition

Transitioning of credit cannot be denied merely on the basis that there were no technical glitches on the GSTN side

October 29, 2020

Avanti Patel Vs Starbucks Coffee
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

Starbucks guilty of profiteering for denying the benefit of rate reduction

October 28, 2020

G. Sundarrajan Vs Union of India
High Court - Madras
Writ Petition

Central Govt is not under mandatory compulsion to follow a timeline in paying GST compensation to the states

October 28, 2020

Jabalpur Hotels Pvt Ltd ., In re
Appellate Authority for Advance Ruling - Madhya Pradesh
Advance Ruling

ITC is not available on purchase of lift that will be installed in a hotel. AAR ruling upheld.

October 23, 2020

Abhishek Darak ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Ruling cannot be given as members have different views on the taxability of "sale of developed land/plot"

October 22, 2020

Sanchar Telesystems Limited Vs Commercial Tax Officer
High Court - Karnataka
Writ Petition

No tax, interest or penalty shall be determined u/s 129(3) without giving the person concerned an opportunity of being heard

October 21, 2020

S.A. Safiullah & Company ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

'Nizam Pakku' merits classification under HSN 0802 80 90 and attracts 12% GST

October 21, 2020

Zigma Global Environ Solutions Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Solid Waste Management services are classifiable under SAC 9994

October 21, 2020

Biocon Limited (DTA) ., In re
Appellate Authority for Advance Ruling - Karnataka
Advance Ruling

'Micafungin sodium' is entitled for concessional rate of GST at the rate of 5%. AAR ruling set aside

October 21, 2020

Shivalika Enterprises ., In re
Authority for Advance Ruling - Himachal Pradesh
Advance Ruling

Non Woven Fabric made using PP granules is classifiable under CTH 5603

October 20, 2020

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