Case law

Judgments and orders, newest first.

Advance Ruling

Lokenath Builders ., In re

Authority for Advance Ruling, West Bengal · 12/WBAAR/2020-21

November 13, 2020

Conservancy service provided to defence establishments is exempt from GST

Anti-Profiteering

Rajender Meena Vs Logix Infrastructure Pvt. Ltd

National Anti-Profiteering Authority · Case No. 72/2020

November 13, 2020

Logix Infrastructure Pvt. Ltd guilty of profiteering for not passing on the benefit of additional ITC available to them

Advance Ruling

Garuda Power (P.) Ltd ., In re

Authority for Advance Ruling, West Bengal · 13/WBAAR/2020-21

November 13, 2020

Ruling cannot be given on the documentation required for the supply of goods or services to SEZ units

Advance Ruling

Saint-Gobain India Private Limited ., In re

Appellate Authority for Advance Ruling, Maharashtra · MAH/AAAR/RS-SK/30/2020-21

November 12, 2020

Advance ruling can't be given in respect of goods that are not yet manufactured. AAR ruling upheld.

Writ Petition

Damodar Corporation Vs Union of India

High Court, Kerala · WP(C) No. 18308 of 2020

November 12, 2020

Orders passed without hearing the petitioner are not legally sustainable

Advance Ruling

Sundharams Private Ltd ., In re

Appellate Authority for Advance Ruling, Maharashtra · MAH/AAAR/RS-SK/29/2020-21

November 12, 2020

No ITC can be claimed on purchase of Paver Blocks laid on Land. AAR ruling upheld.

Writ Petition

Tvl.Lourdes Matha Cashew Industries Vs Union Of India

High Court, Madras · W.P.(MD)No.15796 of 2020 and W.M.P.(MD)No.13241 of 2020

November 10, 2020

Department to consider the petitioner’s representation for grant of retrospective registration

Writ Petition

Medical Bureau Vs Commissioner of Central Tax, Delhi North

High Court, Delhi · W .P. (C) 3917/2020

November 10, 2020

Refund u/s 54 can't be denied to the petitioner on the sole ground that petitioner had exported goods through Foreign Post Offices

Advance Ruling

B.R. Sridhar ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 55/2020

November 7, 2020

Amounts received towards sale of share of flats (JDA Share) are not exigible to GST, if the entire consideration is received after the issuance of Completion Certificate

Writ Petition

Veer Pratab Singh Vs State Of Kerala

High Court, Kerala · WP(C).No. 22016 OF 2020

November 6, 2020

Proceedings u/s 130 cannot be legally sustained without intention to evade payment of tax