Case Laws

Essel Mining & Industries Limited ., In re
Appellate Authority for Advance Ruling - Odisha
Advance Ruling

Appeal Dismissed Due to Exceeding Statutory Limit for Condonation of Delay

September 21, 2025

Vineet Polyfab Pvt. Ltd. & Anr Vs Union of India & Ors
High Court - Gujarat
Special Civil Application

Department Liable To Pay Interest on Delayed GST Refund Caused by Technical Glitch

September 18, 2025

Pepsico India Holdings Pvt. Ltd Vs Union of India
High Court - Gauhati
Writ Petition

When an SCN is based on discrepancies noticed in returns, prior compliance with Section 61 is mandatory.

September 18, 2025

Sical Logistics Limited & Anr. Vs State Tax Officer
High Court - Unknown Bench
Special Civil Application

Unlisted Pre-CIRP GST Dues Get Extinguished Post-Resolution Plan Approval

September 18, 2025

Patanjali Foods Ltd. Vs Union of India & Anr
High Court - Gujarat
Special Civil Application

IGST Refund on Ocean Freight for CIF Imports Not Time-Barred After Levy Declared Ultra Vires

September 18, 2025

Reckitt Benckiser (India) Private Limited Vs State of Tamil Nadu
High Court - Madras
Writ Petition

Harpic–Lizol GST Dispute Sent to Appellate Remedy with 10% Pre-Deposit

September 16, 2025

Amazon Development Centre India Private Limited Vs Additional Commissioner of Central Tax
High Court - Karnataka
Writ Petition

Pre-sale and post-sale services provided to foreign affiliates are NOT "intermediary services" under Section 2(13) of IGST Act

September 16, 2025

S J Constructions Vs Assistant Commissioner And Others
High Court - Andhra Pradesh
Writ Petition

A Single GST Assessment Order Cannot be Passed for Multiple Financial Years

September 16, 2025

Crux Prestressing Systems Pvt Ltd ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Advance Ruling Application on Procedural Documentation for Material Movement Not Maintainable

September 15, 2025

Neeli Sea Foods Private Limited ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Export of Pre-packaged and Labelled Shrimps up to 25 kg Attracts GST

September 15, 2025

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