Case law

Judgments and orders, newest first.

Special Civil Application

Nirupaben Manilal Thakkar Vs State Of Gujarat

High Court, Gujarat · R/Special Civil Application No. 22651 of 2019

March 15, 2021

Property of mother cannot be put to auction for recovery of dues of deceased son

Writ Petition

Sri Lakshmi Venkateswara General Merchants and Commission Agents Vs State of AP

High Court, Andhra Pradesh · Writ Petition No. 24150 of 2020

March 15, 2021

Appeal can be filed either electronically or manually

Anti-Profiteering

DC, State Tax Vs Dough Makers India Pvt. Ltd

National Anti-Profiteering Authority · Case No. 01/2021

March 12, 2021

Dough Makers India Pvt. Ltd guilty of profiteering on the supply of restaurant service

Advance Ruling

Olety Landmark Apartment Owner’s Assocation ., In re

Authority for Advance Ruling, Karnataka · Advance Ruling No. KAR ADRG 12/2021

March 10, 2021

Amount collected by RWAs for setting up the ‘Sinking Fund’/ Corpus Fund attracts 18% GST under SAC 9995 (Services of Membership Association)

Writ Petition

Dharmesh Gandhi Vs Assistant Commissioner, Central Tax, Belapur

High Court, Bombay · Writ Petition (L) No. 4229 of 2021

March 10, 2021

Bank accounts of family members of the taxable person cannot be provisionally attached under section 83 of the CGST Act

Advance Ruling

Kalis Sparkling Water Private Ltd ., In re

Appellate Authority for Advance Ruling, Tamil Nadu · TN/AAAR/09/2021(AR)

March 10, 2021

‘K Juice Grape’ falls under the category of "Other" under CTH 2202 10 90. Attracts 28% GST. AAR ruling upheld.

Advance Ruling

Sangal Papers Limited ., In re

Appellate Authority for Advance Ruling, Uttar Pradesh · UP/AAAR/14/2021

March 10, 2021

No ruling on leviabiity of GST on the ocean freight in the case of imports on CIF basis as matter is pending before the SC

Advance Ruling

ICU Medical India LLP ., In re

Appellate Authority for Advance Ruling, Tamil Nadu · TN/AAAR/10/2021(AR)

March 10, 2021

GST is leviable on the reimbursement of expenses from the Subsidiary Company to its Ultimate Holding company located in a foreign territory

Advance Ruling

BG Elevators and Escalators Private Limited ., In re

Authority for Advance Ruling, Karnataka · Advance Ruling No. KAR ADRG 11/2021

March 9, 2021

18% GST applicable to erection and commissioning of lifts / escalators installed for domestic use under SAC '9954 66'

Special Civil Application

Deepak Print Vs Union Of India

High Court, Gujarat · R/Special Civil Application No. 18157 of 2019

March 9, 2021

Taxpayer is entitled to seek rectification of Form GSTR-3B