Case law

Judgments and orders, newest first.

Advance Ruling

Karnataka Co-operative Milk Producers Federation Ltd ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 01/2021

January 8, 2021

'Chocolate Milk Powder' is classified under the Tariff heading 1806

Writ Petition

Dhruv Krishan Maggu Vs Union Of India

High Court, Delhi · W.P. (C) 5454/2020

January 8, 2021

Sections 69 and 132 are constitutional and fall within the legislative competence of Parliament

Writ Petition

Gopikrishna Infrastructure Pvt. Ltd Vs State Of Tripura

High Court, Tripura and Agartala · WP (C) No. 317 of 2020

January 7, 2021

Penalty for transporting any taxable goods without the cover of documents cannot exceed Rs 10,000/-

Writ Petition

Proex Fashion Private Limited Vs Union Of India

High Court, Delhi · W.P.(C) 11245/2020

January 6, 2021

Power to attach the bank account cannot be extended to cover situations which are not expressly contemplated by section 83

Advance Ruling

Shree Jeet Transport ., In re

Authority for Advance Ruling, Chhattisgarh · STC/AAR/12/2020

January 4, 2021

Cost of diesel filled by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of supply

Special Civil Application

Steel Kraft Industries Vs State Of Gujarat

High Court, Gujarat · R/Special Civil Application No. 14931 of 2020

January 4, 2021

Rule 86A cannot be invoked to block the ITC available in the electronic credit ledger for the purpose of recovering erstwhile VAT dues

Writ Petition

Abdul Mannan Khan Vs GST Council

High Court, Calcutta · WPA No. 236 of 2020

January 4, 2021

GSTR1 cannot be amended after expiry of time as stated under proviso to Section 37(3)

Special Civil Application

Chechani Trading Co. Vs State Of Gujarat

High Court, Gujarat · R/Special Civil Application No. 12498 of 2020

January 4, 2021

Provisional attachment of bank accounts u/s 83 should not be resorted to in a mechanical manner

Advance Ruling

Shyam Sundar Sharma ., In re

Authority for Advance Ruling, Uttar Pradesh · UP ADRG 71/2021

January 1, 2021

Popcorn classifiable under HSN '1904 10 90'

Advance Ruling

Gujarat State Road Development Corporation Ltd ., In re

Authority for Advance Ruling, Gujarat · Admission Order No. GUJ/GAAR/ADM/2020/117

December 30, 2020

Application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not filing the application in proper FORM GST-ARA-1