Case law

Judgments and orders, newest first.

Advance Ruling

Hotel Sandesh Private Limited ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 10/2021

February 26, 2021

5% GST applicable for the supply of food inside the restaurant (branch) situated in zoological garden

Advance Ruling

Wipro Enterprises Private Limited ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 08/2021

February 26, 2021

Hand sanitizers are classifiable under Heading 3808 attracting 18% GST

Advance Ruling

Ce Chem Pharmaceuticals Pvt Ltd

Authority for Advance Ruling, Karnataka · KAR ADRG 07/2021

February 26, 2021

Isopropyl rubbing alcohol IP and Chlorhexidine Gluconate & Isopropyl Alcohol solution merit classification under Chapter Heading 3808 & attract 18% GST

Writ Petition

DMR Constructions Vs Assistant Commissioner (Commercial Taxes)

High Court, Madras · W.P. Nos.9991 of 2019

February 26, 2021

Petitioners are entitled to transition TDS under the TNVAT Act in terms of Section 140 of the TNGST 2017

Advance Ruling

Tamil Nadu Skill Development Corporation ., In re

Authority for Advance Ruling, Tamil Nadu · Advance Ruling Order No. 02/AAR/2021

February 25, 2021

Tamilnadu Skill Development Corporation is required to be registered under the GST Act

Writ Petition

Asiatic Clinical Research Pvt. Ltd Vs Union Of India

High Court, Karnataka · Writ Petition No. 13633/2020

February 24, 2021

Assessee to be provided an opportunity of personal hearing before rejecting refunds

Writ Petition

D.Y. Beathel Enterprises Vs State Tax Officer

High Court, Madras · W.P.(MD) Nos. 2127 of 2021

February 24, 2021

Recovery action against the Seller a must, before denying ITC to the buyer

Advance Ruling

SI Air Springs Private Limited ., In re

Authority for Advance Ruling, Tamil Nadu · Advance Ruling No.01/Aar/2021

February 24, 2021

“Air Springs” of a Motor Car are rightly classified under CTH 8708 80 00

Writ Petition

Pentacle Plant Machineries Pvt. Ltd Vs Office of the GST Council

High Court, Madras · W.P. No. 1022 of 2020

February 23, 2021

Revenue to enable amendment to GSTR-1

Writ Appeal

Union Of India Vs Asaid Paints Ltd

High Court, Karnataka · W.A. No. 18 of 2020

February 23, 2021

Appellant permitted to file/revise TRAN-1 either electronically or manually