Case law

Judgments and orders, newest first.

Advance Ruling

Rashtriya Chemicals and Fertilizers Limited ., In re

Authority for Advance Ruling, Maharashtra · GST-ARA- 67/2019-20/B-57

October 9, 2021

18% GST on Treated Water obtained from STP

Advance Ruling

Continental Engineering Corporation ., In re

Authority for Advance Ruling, Telangana · TSAAR Order No.13/2021

October 8, 2021

18% GST is applicable on the proposed receipt of money in case of Arbitration claims awarded for works contract completed in the Pre-GST regime

Advance Ruling

Versatile Resource Solutions ., In re

Authority for Advance Ruling, Telangana · TSAAR Order No. 14/2021

October 8, 2021

GST payable on the amount of wages / salaries, EPF/ ESI etc., reimbursed by the hospital

Advance Ruling

Honer Developer Private Limited ., In re

Authority for Advance Ruling, Telangana · TAAR Order No. 15/2021

October 8, 2021

Applicability of concessional GST rate on dwelling units falling under PMAY scheme

Advance Ruling

Corbett Nature Reserve ., In re

Authority for Advance Ruling, Uttarakhand · Advance Ruling 05/2021-22

October 8, 2021

Naturopathy, yoga provided by a Resort as total package will attract GST

Advance Ruling

Vinayak Singh ., In re

Authority for Advance Ruling, West Bengal · 14/WBAAR/2021-22

October 8, 2021

Provisions of section 51 in respect of tax deduction at source do not apply to exempt supplies such as solid waste management services to a municipality

Advance Ruling

Prodip Nandi ., In re

Authority for Advance Ruling, West Bengal · 13/WBAAR/2021-22

October 8, 2021

Manpower agency cannot escape GST liability on gross amount by showing Services Charges and Wages Separately

Writ Petition

Jyoti Construction Vs Dy Commr, Central Tax, Jajpur

High Court, Orissa · W.P.(C) Nos.23508, 23511, 23513, 23514 and 23521 of 2021

October 7, 2021

Pre deposit for appeal under the GST should be paid through cash ledger only

Writ Petition

Dantara Jewellers Vs State Of Kerala

High Court, Kerala · WP(C) NO. 19271 OF 2021

October 7, 2021

Technical glitches cannot come in the way of granting refunds

Company Appeal(AT)

Bijoy Prabhakaran Pulipra Vs State Tax Officer

NCLAT, Chennai · Company Appeal (AT) (CH)(Insolvency) No. 42 of 2021

October 7, 2021

Insolvency Professional cannot usurp the role of the statutory authority under the GST Act to decide the demand of tax