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Case law

Judgments and orders, newest first.

Advance Ruling

Meera Tubes Pvt. Ltd ., In re

Authority for Advance Ruling, Uttar Pradesh · UP ADRG 70/2020

December 21, 2020

Fabrication of tanks from steel sheets supplied free of cost by IOCL is not Job Work

Writ Petition

Meghdoot Logistics Vs Commercial Tax Officer

High Court, Karnataka · Writ Petition No. 10832/2020

December 21, 2020

Confiscation proceeding u/s 130 can be simultaneously launched in respect of goods detained u/s 129 if there is an attempt to evade payment of duty

Advance Ruling

Vallalar Borewells ., In re

Authority for Advance Ruling, Tamil Nadu · Order No. 40/ARA/2020

December 18, 2020

Letting out of compressors for pumping of water from the borewells to the agricultural fields is not exempt

Advance Ruling

Sumeru Infra Solution ., In re

Authority for Advance Ruling, Madhya Pradesh · Order No. 22/2020

December 18, 2020

No application can be made to admissibility of Input tax credit on the procedural issue

Advance Ruling

Madhya Pradesh Power Generating Company Limited ., In re

Authority for Advance Ruling, Madhya Pradesh · Order No. 21/2020

December 18, 2020

In the absence of the copies of the contracts, advance ruling cannot be given on supplies made under different contracts

Advance Ruling

Faiveley Transport Rail Technologies India Limited ., In re

Authority for Advance Ruling, Tamil Nadu · Order No. 38/ARA/2020

December 18, 2020

Application is not admitted as the question raised is a part of the proceedings of DGGSTI

Advance Ruling

Aravind Drillers ., In re

Authority for Advance Ruling, Tamil Nadu · Order No. 39/ARA/2020

December 18, 2020

Drilling of Borewells for supply of water in agricultural land is not 'Support Service for agriculture' classifiable under 'SAC 9986'

Advance Ruling

Sunil Kumar Gehlot ., In re

Appellate Authority for Advance Ruling, Rajasthan · RAJ/AAAR/04/2020-21

December 18, 2020

Delay in filing of appeal is beyond the discretionary power provided to the Appellate authority

Advance Ruling

Thirumalai Chemicals Limited ., In re

Authority for Advance Ruling, Tamil Nadu · Order No. 41/AAR/2020

December 18, 2020

Value to be adopted in respect of transfer to branches located outside the state

Writ Petition

Metenere Ltd Vs Union Of India

High Court, Allahabad · Writ Tax No. 360 of 2020

December 17, 2020

Quantification of tax i.r.o unaccounted goods that are ‘deemed to be supplied’ u/s 35(6) has to be done in accordance with sections 73 or 74

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