Case Laws

Abra Film International Vs Union Of India
High Court - Kerala
Writ Petition

Assessment orders u/s 62(1) are automatically recalled if the assessee files returns within a period 30 days of the of the said assessment orders

July 6, 2020

Director General of Anti-Profiteering Vs M/s Neeva Foods Pvt Ltd
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

Neeva Foods guilty of profiteering on the supply of restaurant service

July 6, 2020

Subhash Joshi Vs DGGi
High Court - Madhya Pradesh
Writ Petition

No legal right exists to allow search and seizure operation in the presence of an advocate

July 3, 2020

Tea Post Private Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Right to use trademark, brand name etc classifiable under SAC '9983 96' attracting 18% GST

July 3, 2020

The Roll Company ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

‘Finished Zipper’ shall be classified as “Slide Fasteners” under Chapter heading 9607.11

July 3, 2020

Pooja Enterprise ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Plastic Mechanical Liquid Dispenser falls under HSN '3926 90 90' and attracts 18% GST

July 3, 2020

Clay Crafts India Pvt. Ltd ., In re
Appellate Authority for Advance Ruling - Rajasthan
Advance Ruling

Consideration paid to the Directors of a company will attract GST under reverse charge mechanism. AAR ruling upheld

July 2, 2020

Novozymes South Asia Pvt. Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

‘Rhyzomyx’ and ‘Rhyzomyco’ fall under HSN '3002 90 30' and attract 12% GST

July 2, 2020

Patrator ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Franchisees should take GST Registration irrespective of the turnover.

July 2, 2020

Sayaji Industries Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Maize Bran does not classify as ‘cattle feed’

July 2, 2020

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