Case law

Judgments and orders, newest first.

Advance Ruling

Aludecor Lamination Private Limited ., In re

Authority for Advance Ruling, Maharashtra · GST-ARA-78/2019-20/B-67

September 30, 2021

Aluminium Composite Panel/Sheet is covered under HSN Code 7606 attracting 18% GST

Advance Ruling

GRB Dairy Foods Pvt. Ltd ., In re

Authority for Advance Ruling, Tamil Nadu · 36/ARA/2021

September 30, 2021

No ITC on inputs/services procured and intended to be distributed as gifts to the retailers for sales promotion

Writ Petition

Pavati Trading Private Limited Vs DC, State Tax

High Court, Calcutta · WPA 81 of 2021

September 30, 2021

Revocation of cancellation of its registration should be decided by following principles of natural justice

Advance Ruling

Lucknow Producers Cooperative Milk Union Ltd ., In re

Appellate Authority for Advance Ruling, Uttar Pradesh · 18/AAAR

September 29, 2021

Recipient of services cannot seek Advance Ruling

Writ Petition

Bhagyanagar Copper Private Limited Vs CBIC

High Court, Telangana · Writ Petition No: 15804 of 2021

September 28, 2021

IGST refund cannot be withheld on account of need for verification of suppliers of ultimate exporter

Writ Petition

Jain Distillery Private Limited Vs State Of U.P

High Court, Allahabad · Writ Tax No. 378 of 2021

September 28, 2021

State lost its legislative competence to enact laws, to impose tax on the sale of Extra Neutral Alcohol (ENA)

Writ Petition

Appario Retail Private Limited Vs Union Of India

High Court, Telangana · Writ Petition No. 12183 of 2021

September 28, 2021

Unutilized balance in the cash ledger on account of deposits u/s 52 is refundable in terms of Section 49(6)

Writ Petition

GNC Infra LLP Vs Assistant Commissioner(Commercial Taxes)

High Court, Madras · W.P.No.18165 & 18168 of 2021

September 28, 2021

Rejection of refund set aside solely on the ground that reasons have not been recorded in writing in accordance with Rule 92

Advance Ruling

UMED Club ., In re

Authority for Advance Ruling, Rajasthan · RAJ/AAR/2021-22/23

September 27, 2021

GST is payable on the services provided by clubs to their members

Writ Petition

Monopoly Innovations Pvt. Ltd Vs Union Of India

High Court, Bombay · WRIT PETITION NO. 5473 OF 2021

September 24, 2021

Commissioner is directed to de novo consider the orders of provisional attachment