Case law

Judgments and orders, newest first.

Writ Petition

NG Gadhiya Vs State Of Jharkhand

High Court, Jharkhand · W.P.(T) No. 319 of 2021

March 25, 2021

Garnishee notice is stayed where appeal has been filed u/s 107

Advance Ruling

SPSS South Asia Private Limited ., In re

Authority for Advance Ruling, Karnataka · Advance Ruling No. KAR ADRG 15/2021

March 24, 2021

Pre-designed software made available through the use of encryption keys is ‘goods’ and classifiable under HSN 8523

Advance Ruling

Karnataka State Warehousing Corporation ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 14/2021

March 24, 2021

Supervising the handling & transportation of “agriculture produce” belonging to the FCI, from railhead to the warehousing station attracts 18% GST

Writ Petition

Raj Metal Industries Vs Union Of India

High Court, Calcutta · W.P.A. 1629 of 2021

March 24, 2021

When a proceeding has been initiated by the Central authorities, the State cannot step into the same.

Advance Ruling

Bishops Weed Food Crafts Pvt. Ltd ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 16/2021

March 24, 2021

Leasing/renting of individual bed rooms in an apartment to the occupants does not qualify to be 'Renting of Immovable Property'

Advance Ruling

Arun Cooling Home ., In re

Authority for Advance Ruling, Tamil Nadu · TN/07/ARA/2021

March 24, 2021

Service of 'Cold storage of Tamarind inner pulp without shell and seeds' is not exempt from GST

Special Civil Application

Rajkamal Builder Infrastructure Private Limited Vs Union Of India

High Court, Gujarat · Special Civil Application No. 21534 of 2019

March 23, 2021

Notice for recovery of interest should be issued in Form GST DRC 07

Advance Ruling

Hazrath Valiyaparambil Azeez ., In re

Authority for Advance Ruling, Kerala · Advance Ruling No. KER/74/2019

March 23, 2021

Catering food to students of Industrial Training Institute under the scheme sponsored by the State Government is exempt

Writ Petition

Rashi Peripherals (P.) Ltd Vs Union Of India

High Court, Delhi · W.P.(C) NO. 3844 OF 2021

March 23, 2021

Petitioner to appear before concerned officer for the purpose of reconciliation of alleged variation in stock

Special Civil Application

Jigar Cars Pvt. Ltd Vs Union Of India

High Court, Gujarat · R/SPECIAL Civil Application No. 15631

March 23, 2021

Authorities to either open an online portal so as to enable the writ-applicants to again file a rectified Form GST TRAN-2 or permitted manual filing of the same