Case law

Judgments and orders, newest first.

Writ Petition

Heritage Lifestyles And Developers And Pvt. Ltd. Vs. Union Of India

High Court, Bombay · Writ Petition (ST.). No. 3705 of 2020

November 5, 2020

Denial of ITC merely on technical grounds is not justified

Advance Ruling

Apsara Co-operative Housing Society Limited ., In re

Appellate Authority for Advance Ruling, Maharashtra · MAH/AAAR/RS-SK/28/2020-21

November 5, 2020

Activities undertaken by a Co-operative housing society as per its bye laws constitute supply. AAR ruling upheld

Advance Ruling

State Examination Board ., In re

Authority for Advance Ruling, Gujarat · Advance Ruling No. GUJ/GAAR/R/105/2020

November 5, 2020

State Examination Board does not get covered under the definition of ‘Educational Institution’

Anti-Profiteering

Ajay Kumar Vs Pivotal Infrastructure Pvt. Ltd

National Anti-Profiteering Authority · Case No. 70/2020

November 4, 2020

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

Advance Ruling

Sumeet Facilities Limited ., In re

Authority for Advance Ruling, Tamil Nadu · Order No. 36/ARA/2020

November 3, 2020

Services related to waste collection, segregation, treatment, transportation and disposal services are classified under SAC 9994

Writ Petition

Vianaar Homes Private Limited Vs Assistant Commissioner, Audit

High Court, Delhi · W.P. (C) 2245/2020

November 3, 2020

Rule 5A of Service Tax Rules, 1994 framed under the repealed or omitted chapter V of the Finance Act, 1994, was saved

Advance Ruling

Portescap India Private Limited ., In re

Appellate Authority for Advance Ruling, Maharashtra · MAH/AAAR/RS-SK/27/2020-21

November 3, 2020

Advance Ruling on the questions related to the determination of the liability to pay tax including the liability under RCM can be sought

Anti-Profiteering

Principal Commissioner, Medchal, Hyderabad Vs Infinity Retail Ltd

National Anti-Profiteering Authority · Case No. 68/2020

November 2, 2020

Infinity Retail guilty of profiteering for denying the benefit of rate reduction relating to supply of 'DSLR Cameras' and 'Power Banks'

Writ Petition

Mohammed Shereef Vs State of Kerala

High Court, Kerala · WP (C).No. 23397 of 2020 (Y)

November 2, 2020

Non-registration of the consignor or the alleged mis-classification of the goods under transportation, cannot be a ground for detention u/s 129

Writ Petition

BMW India Financial Services Pvt. Ltd Vs Union Of India

High Court, Bombay · WP-LD-VC-85 OF 2020

October 29, 2020

Transitioning of credit cannot be denied merely on the basis that there were no technical glitches on the GSTN side