Case Laws

H.M. Industrial Pvt. Ltd Vs Commissioner, CGST And Central Excise
High Court - Gujarat
Writ Petition

Provisional attachment under section 83 does not apply to the directors of a company

February 7, 2019

Optival Health Solutions Pvt Ltd Vs UOI
High Court - Calcutta
Writ Petition

Opportunity must be granted to the assessee to file revised GST TRAN-2

February 7, 2019

Opto Electronic Factory ., In re
Authority for Advance Ruling - Uttarakhand
Advance Ruling

Sight Vision Equipments manufactured for exclusive use in armoured tanks will be classified under HSN 9013 10 90

February 6, 2019

Saro Enterprises ., In re
Appellate Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Agricultural Seedling Trays made of plastic are classifiable under HSN 3926 90 99. AAR ruling upheld

February 6, 2019

Jotun India Pvt. Ltd ., In re
Appellate Authority for Advance Ruling - Maharashtra
Advance Ruling

Marine paint is not considered an integral part of a Ship

February 5, 2019

Prabhat Gudakhu Factory ., In re
Authority for Advance Ruling - Odisha
Advance Ruling

Gudakhu is classifiable under HSN 2403 99 90

February 5, 2019

Kerala State Screening Committee on Anti-profiteering Vs M/s Sudarsans
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

Anti-profiteering provisions on supply of Jockey Shorts are not attracted as there was no reduction in tax rate post GST

February 4, 2019

Director General Anti-Profiteering Vs M/s Pulimoottill Silks
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

No profiteering on supply of "Little Star Dhoti 406" as there is no reduction in tax rate post GST

February 4, 2019

Taraltec Solutions Pvt. Ltd ., In re
Appellate Authority for Advance Ruling - Maharashtra
Advance Ruling

Reactors used in hand pumps for purification of water are classifiable under HSN 8421 21 90. AAR ruling upheld.

February 4, 2019

IL & FS Education & Technology Services Ltd ., In re
Appellate Authority for Advance Ruling - Maharashtra
Advance Ruling

GST is not applicable on Information & Communication Technology (ICT) @ School Project

February 4, 2019

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