Case law

Judgments and orders, newest first.

Advance Ruling

Apar Industries Limited ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/91/2020

September 17, 2020

Marine tight cables are not integral parts of warship. Reduced GST@5% not applicable.

Advance Ruling

Shivam Agro Industries ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/79/2020

September 17, 2020

“Zn EDTA” and “Fe EDTA” manufactured and supplied by the applicant are classifiable under HSN 3824 99 90 attracting 12% GST

Advance Ruling

Shree Arbuda Transport ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/82/2020

September 17, 2020

Application rejected in view of non-submission of copies of agreement with regard to the services to be supplied by the applicant

Advance Ruling

Liberty Translines ., In re

Appellate Authority for Advance Ruling, Maharashtra · MAH/AAAR/SS-RJ/26 /2019-20

September 17, 2020

For a single transaction and the same movement of goods, there cannot be multiple consignment notes. AAR ruling upheld.

Advance Ruling

Midcon Polymers Pvt. Ltd ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 48/2020

September 16, 2020

Property tax is not deductable from the value of taxable supply of “Renting of Immovable Property” service

Writ Petition

LM Wind Power Blades India Pvt. Ltd. Vs. State of Maharashtra

High Court, Bombay · Writ Petition No. 6968 Of 2019

September 15, 2020

Department to refund the Bank guarantees encashed as the appeal period is still pending

Writ Petition

Agarwal Oil Mill Vs State of Madhya Pradesh

High Court, Madhya Pradesh · W.P. 12679/2020

September 15, 2020

Seized documents can be denied to assessee if it prejudicially affects the investigation

Rectification Of Advance Ruling

Durga Projects and Infrastructure Pvt Ltd ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG ROM 03/2020

September 11, 2020

ROM(Rectification Of Mistake) application is rejected as the authority has considered all the submissions and issued proper orders

Advance Ruling

Mother Earth Environ Tech Pvt Ltd ., In re

Authority for Advance Ruling, Karnataka · Advance Rulings No. 46/2020

September 11, 2020

Land filling pit is not a 'plant and machinery' but a 'civil structure'. ITC can't be availed on it.

Advance Ruling

Datacon Technologies ., In re

Authority for Advance Ruling, Karnataka · KAR ADRG 47/2020

September 11, 2020

No GST on scanning of OMR sheets done in relation to conducting an examination