Case Laws

Atul Kumar Rajpal ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

“Namkeen” duly packed & sealed in printed pouches (unit container) to be taxed at 12% GST

August 5, 2019

Gitwako Farms India Pvt. Ltd ., In re
Appellate Authority for Advance Ruling - Rajasthan
Advance Ruling

Branded frozen chicken packed and supplied in HDPE bags is classifiable under HSN 02071200 and attracts GST. AAR ruling upheld.

August 2, 2019

Sri Siddhi Kalko Bhagavan Stone Crusher Vs The Assistant Commissioner ST
High Court - Andhra Pradesh
Writ Petition

Manual appeal filed by the petitioner is valid

August 1, 2019

Rajasthan Rajya Vidyut Prasaran Nigam Limited ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Facilitating the execution of work (Deposit Work) by the applicant to the consumer/intending agency is covered under the 'scope of supply'

July 29, 2019

Uninav Developers Pvt Ltd Vs Union Of India & Ors
High Court - Delhi
Writ Petition

Authorities to open the GST Portal to enable the Petitioner to again file the TRAN- 1 Form electronically, failing which they will accept the manually typed TRAN – 1

July 29, 2019

Swastik Traders Vs State of U.P
High Court - Allahabad
Writ Petition

Doctrine of natural justice is not only to secure justice but to prevent miscarriage of justice

July 27, 2019

Madhya Pradesh Power Generating Company Limited ., In re
Authority for Advance Ruling - Madhya Pradesh
Advance Ruling

Construction of residential quarters at Shree Singaji Thennal Power Project Stage-II shall attract GST @18%

July 26, 2019

Sree Adhi Trading Company ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

'Cattle feed in cake form' classifiable under HSN 2309 90 10 and is exempt from GST.

July 26, 2019

Sri Venkateshwara Traders ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

'Cattle feed in cake form' is classifiable under Chapter Heading 2309 90 10 and is exempt from GST

July 26, 2019

Chennai Port Trust ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

GST is applicable on the interest, late fee, penalty received in the GST regime for the reason that consideration for such services provided in Service Tax regime is received belatedly

July 26, 2019

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