Case Laws

Vera Display & Storage Products Pvt. Ltd. Vs State Tax Officer
High Court - Kerala
Writ Petition

Stay on encashment of Bank Guarantee granted till finalization of matter under Sec 129

June 13, 2019

Uttaranchal Filament (India) ., In re
Authority for Advance Ruling - Uttarakhand
Advance Ruling

Notification 20/2018 CT(R) exclusively deals with the refund of accumulated input tax credit on account of inverted duty structure only

June 12, 2019

Navneet Gupta Vs Bharti Telemedia Pvt Ltd
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

Complaint dismissed as there is no evidence to prove that the Bharti Telemedia had charged more price in the GST era and not passed on the benefit of tax reduction

June 12, 2019

Arihant Dredging Developers Private Limited ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Supply of service of Drainage of channels and riverbeds to State Government is exempt

June 10, 2019

Imperial Motor Stores ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Instrument Cluster comprising Speedometer, Temp. Gauge, Fuel Gauge etc is a part of motor vehicle under CTH 8708. Attracts 28% GST.

June 10, 2019

Park view Ananda Resident Welfare Association Vs Bestech India Ltd
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

Projects completed before the coming into force of the GST do not attract Anti-Profiteering provisions

June 10, 2019

Dredging and Desiltation Company Private Limited ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Supply of service of Up-gradation of navigability by dredging of Mandarmani River is exempt

June 10, 2019

Mohana Ghosh ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Credit of GST paid on purchase of motor vehicles for the supply of renting of a motor vehicle is NOT admissible

June 10, 2019

Navi Mumbai Municipal Corporation ., In re
Authority for Advance Ruling - Maharashtra
Advance Ruling

Online/Offline tendering will be considered as Supply of Services under SAC 9997 (Other Services)

June 10, 2019

lndrajit Singh ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

TDS under GST is not applicable when the concerned supply is exempt

June 10, 2019

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