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Case law

Judgments and orders, newest first.

Advance Ruling

USG Boral Building Products (India) Private Limited ., In re

Authority for Advance Ruling, Rajasthan · RAJ/AAR/2021-22/03

August 24, 2021

GST on gypsum Board made-up of Gypsum, glass fibre and additives

Advance Ruling

Hyflextar Pvt. Ltd ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/47/2021

August 24, 2021

Purchaser has no locus standi to file an advance ruling application

Writ Petition

NE Equipment Solutions Pvt. Ltd. Vs State of Tripura

High Court, Tripura and Agartala · WP(C) No. 577/2021

August 24, 2021

Detention of goods due to expiry of e-way bill on account of unforeseen and unexpected delay is wholly impermissible

Advance Ruling

Green Cleaning Solutions ., In re

Authority for Advance Ruling, Uttarakhand · Advance Ruling 03/2021-22

August 23, 2021

Contract of supplying of manpower to Nagar Palika Parishad for managing solid waste is exempt from GST

Advance Ruling

World Economic Forum, India Liaison Office ., In re

Authority for Advance Ruling, Maharashtra · GST-ARA-11/2019-20/B-50

August 20, 2021

No GST on services rendered by World Economic Forum to its Liaison office in India

Advance Ruling

Pooja Vaishnavi School Bus Service ., In re

Authority for Advance Ruling, Maharashtra · GST-ARA-66/2019-20/B-49

August 20, 2021

GST leviable on hiring of Non-AC buses to company for transport of staff

Advance Ruling

Yashaswi Academy For Skills ., In re

Authority for Advance Ruling, Maharashtra · GST-Ara-83/2019-20/B-47

August 20, 2021

Reimbursement by Industry Partner to the applicant of the stipend paid to students does not attract GST

Writ Petition

Mahavir Enterprise Vs State Of Gujarat

High Court, Gujarat · Special Civil Application No. 9586 of 2020

August 19, 2021

Provisional attachment u/s 83 can only be exercised in case of pendency of proceedings under sections 62 or 63 or 64 or 73 or 74

Advance Ruling

J K Papad Industries ., In re

Appellate Authority for Advance Ruling, Gujarat · GUJ/GAAAR/APPEAL/2021/28

August 18, 2021

Ruling obtained by suppression of facts is void ab-initio

Writ Petition

BMW India Financial Services Pvt. Ltd. Vs Union of India

High Court, Telangana · Writ Petition No. 9166 of 2020

August 18, 2021

Digitalization is to convenience the tax payers and not to harass them; Transitional Credit allowed

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