Case law

Judgments and orders, newest first.

Writ Petition

Sunny Motors Vs CBIC

High Court, Orissa · W.P.(C) No.9348 of 2020

September 16, 2021

Govt to either open the portal and permit the Petitioner to file TRAN-1 form electronically or accept the TRAN-1 form from the Petitioner manually

Advance Ruling

Gujarat Hira Bourse ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/52/2021

September 15, 2021

Provison of services by unincorporated association to its members for consideration is supply

Advance Ruling

Ion Exchange India Limited ., In re

Authority for Advance Ruling, Rajasthan · RAJ/AAR/2021-22/20

September 15, 2021

Supply of designing & engineering, installation, Commission of Project under EPC contract is a works contract attracting GST @18%

Writ Petition

Ratek Pheon Friction Technologies Private Limited Vs Principal Commissioner

High Court, Allahabad · Writ Tax No. 477 of 2021

September 15, 2021

Taxpayers allowed to submit/revise/re-revise their Form GST TRAN-1/TRAN-2.

Advance Ruling

Harish Chand Modi ., In re

Authority for Advance Ruling, Rajasthan · RAJ/AAR/2021-22/19

September 15, 2021

Reimbursement of electricity expenses, on actual basis, by the lessee to lessor would form part of taxable value

Writ Petition

Bundl Technologies Private Limited Vs Union Of India

High Court, Karnataka · WRIT PETITION No.4467/2021 (T-RES)

September 14, 2021

Swiggy’s payment made during investigation cannot be termed as self-ascertained tax u/s 74(5). Refund of the same is allowed

Writ Petition

Maruti Castings Vs Union Of India

High Court, Rajasthan · S.B. Civil Writ Petition No. 6019/2021

September 14, 2021

Goods to be release on furnishing of Bond and Bank Guarantee

Advance Ruling

Transmission Corporation Of Telangana Limited ., In re

Authority for Advance Ruling, Telangana · TSAAR Order No.09/2021

September 14, 2021

GST on works contract services procured by the applicant from a 3rd party for supplying same services to GHMC

Writ Petition

Tvl. Kumaran Filaments (P) Ltd Vs Vs Commr, Central Tax, Madurai

High Court, Madras · W.P.(MD) No. 11113 of 2020

September 14, 2021

Appropriation of the tax demand from the credit cannot carry any interest

Advance Ruling

Management & Computer Consultants ., In re

Authority for Advance Ruling, West Bengal · 08/WBAAR/2021-22

September 13, 2021

No GST on services relating to conduct of examination for Educational Boards