Case Laws

Godrej Consumer Products Ltd. Vs ACST&E
Appellate Authority - Himachal Pradesh
Appeal

Typographic error in entering distance in E-way bill to be treated as a minor mistake attracting general penalty u/s 125

February 11, 2020

Bhushan Power & Steel Limited Vs Asst. Commissioner State Taxes & Excise
Appellate Authority - Himachal Pradesh
Appeal

Minor procedural lapses under Rule 138(10) will attract only General Penalty u/s 125

February 11, 2020

ABB India Ltd. Vs Union of India
High Court - Gujarat
Special Civil Application

Except for section 129(6) of the Act, there is no other ground for the purpose of issuing notice in Form GST-MOV-10

February 11, 2020

Saryu Babu Engineers For Resource Development ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

Services rendered under the contract with State Urban Development Agencyand for PMAY would qualify as Pure Service

February 11, 2020

Informatics Publishing Ltd ., In re
Appellate Authority for Advance Ruling - Karnataka
Advance Ruling

Subscription to the J-Gate by the educational institutions enjoys GST exemption. AAR ruling set-aside.

February 10, 2020

Unity Traders ., In re
Authority for Advance Ruling - Madhya Pradesh
Advance Ruling

ITC is not available on GST paid on work contract service for construction & maintenance contract of building

February 10, 2020

Sakshi Jhajharaa ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Service of crushing food grains provided to State Govt in relation to PDS is exempt

February 10, 2020

Rich Dairy Products (India) Private Limited ., In re
Appellate Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Richyaa Darner Lemon and Licta Lemon are classifiable under HSN 2202 10 20. AAR ruling upheld

February 9, 2020

Skipper Limited Vs Union of India
High Court - Allahabad
Writ Petition

Upon furnishing of security u/s 129(1) , the proceedings initiated by the notice u/s 129(3) shall be deemed to be concluded in view of Section 129(5)

February 7, 2020

Vertiv Energy Private Limited ., In re
Appellate Authority for Advance Ruling - Maharashtra
Advance Ruling

Supply, erection, installation, commissioning and testing of UPS system does not qualify as a Composite Supply as 2 registered persons are involved

February 7, 2020

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