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Case law

Judgments and orders, newest first.

Writ Appeal

Kuppan Gounder P.G. Natarajan Vs Directorate General of GST Intelligence

High Court, Madras · W.A. No. 2003 of 2021

September 1, 2021

Parallel proceedings by both the state and centre are allowed when the subject matter is not the same

Writ Petition

Kasturba Health Society Vs Union of India

High Court, Bombay · Writ Petition No. 1745 of 2020

August 30, 2021

Question posed by the petitioner-society in respect of which Advance Ruling was solicited, must be answered specifically by the advance ruling authorities

Advance Ruling

Supercoat India ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/45/2021

August 27, 2021

Partially Coated Polyester Fabric (Knitted or Woven) covered under HSN 5903

Advance Ruling

Gensol Ventures Pvt. Ltd ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/48/2021

August 27, 2021

GST is not payable on the marketing expenses paid by the E-Commerce Operator to driver

Advance Ruling

Airport Authority of India ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/46/2021

August 27, 2021

Transfer of going concern is a supply of service and exempted from GST

Advance Ruling

V.L.Traders ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/49/2021

August 27, 2021

The words "any proceeding" in the proviso to Section 98(2) will encompass within its fold investigation proceedings launched by the DGGI u/s 70

Advance Ruling

Ghodawat Eduserve LLP ., In re

Authority for Advance Ruling, Maharashtra · GST-ARA- 72/2019-20/B-51

August 27, 2021

GST exempted on Hostel Rent of less than Rs. 1000 per day per Student

Advance Ruling

Puranik Builders Ltd ., In re

Authority for Advance Ruling, Maharashtra · GST-ARA- 68/2019-20/B-52

August 27, 2021

Charges other than construction services will attract 18% GST

Appeal

Sahayta Security Services Pvt Ltd Vs AC(ST), Mandi, HP

Appellate Authority, Himachal Pradesh · Appeal No: ADO20821000271Z

August 26, 2021

Cancellation of GSTIN to be revoked after payment of pre-deposit u/s 107(6)

Writ Petition

Bhavani Trading Vs Commercial Tax Officer

High Court, Karnataka · Writ Petition No. 14645 of 2021 (T-RES)

August 25, 2021

Redemption of confiscated goods/conveyances allowed even after confiscation order u/s 130

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