Case law

Judgments and orders, newest first.

Writ Petition

Platinum Holdings Private Limited Vs Additional Commissioner of GST(Appeals)

High Court, Madras · W.P.No.13284 of 2020

August 11, 2021

SEZ unit is eligible to claim refund of unutilized Input Tax Credit (ITC)

Advance Ruling

Leprosy Mission Trust India ., In re

Authority for Advance Ruling, Tamil Nadu · 30/ARA/2021

August 10, 2021

No GST on Vocational Training Courses conducted by Leprosy Mission Trust of India

Advance Ruling

Padmavathi Hospitality & Facilities Management Service ., In re

Authority for Advance Ruling, Tamil Nadu · Order No. 31/ARA/2021

August 10, 2021

GST exempt on Comprehensive facility management services provided to Government hospitals

Advance Ruling

Eastern Coalfields Ltd ., In re

Authority for Advance Ruling, West Bengal · 07/WBAAR/2021-22

August 9, 2021

No ITC on the invoices raised in period Jan-Mar 2020,for which the supplier has furnished forms GSTR-1 and GSTR-3B in the month of November’20

Advance Ruling

Gwalior Development Authority ., In re

Authority for Advance Ruling, Madhya Pradesh · Order No. 09/2021

August 6, 2021

GST is leviable on residential land provided on lease basis.

Advance Ruling

SHV Energy Private Limited ., In re

Authority for Advance Ruling, Telangana · TSAAR Order No. 06/2021

August 6, 2021

Sale of LPG, Collection of Take or Pay Charges for not lifting minimum assured quantity and rental charges for Supplier Gas System cannot be treated as composite supply

Writ Petition

F R Trade Links Vs State Tax Officer

High Court, Kerala · WP(C) No. 28917 of 2020

August 5, 2021

Registration cannot bee cancelled for reasons beyond statutory provisions mentioned under section 29(2)

Advance Ruling

Sri Avantika Contracts (I) Limited ., In re

Authority for Advance Ruling, Telangana · TSAAR Order No. 05/2021

August 5, 2021

Place of supply is the location of recipient in case of Construction of Immovable property outside India

Writ Petition

Implement Impex Private Limited Vs State Of Maharashtra

High Court, Bombay · Writ Petition No. 3710 of 2021

August 4, 2021

Provisional attachment of bank account shall cease to have effect after the expiry of a period of one year from the date of the order

Writ Petition

Deem Distributors Private Ltd Vs Union Of India

High Court, Telangana · WP 7063/2021

August 3, 2021

No tax demand can be issued or raised when investigation is still in progress