Case Laws

Willowood Chemicals Pvt. Ltd. Vs Union of India
High Court - Gujarat
Special Civil Application

Assessee entitled to the interest for the delayed payment of refund at the rate of 9% per annum from the date of filing of the GSTR­3B

July 10, 2019

Principal Commissioner of Central Tax Vs Supreet Singh Bakshi
Other - Patiala House Courts
Bail Application

Proprietor accused in the case of circular trading denied bail

July 10, 2019

The Bengal Rowing Club ., In re
Appellate Authority for Advance Ruling - West Bengal
Advance Ruling

GST on various services provided by the Rowing Club

July 8, 2019

Southern Power Distribution Company of AP Ltd ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Services rendered apart from "transmission or distribution of electricity" are taxable

July 8, 2019

Rahul Sharma Vs. H P India Sales Pvt. Ltd
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

No profiteering when there is no reduction in rate

July 4, 2019

Sanjay Kumar Jain ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

Applicant is liable to pay tax on the basis of reverse charge mechanism on the freight paid by him on transportation of cotton seed oil cake having HSN code 2306

July 2, 2019

July 2, 2019

National Dairy Development Board ., In re
Appellate Authority for Advance Ruling - Gujarat
Advance Ruling

National Dairy Development Board would qualify as 'government authority' from the GST perspective subject to conditions

June 29, 2019

Ramesh Kumar Yadav Vs Vatika Ltd
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

No profiteering established when ITC was not available post GST

June 28, 2019

Arjun Kumar Parwani Vs Signature Builders Pvt. Ltd
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

No profiteering established if the builder continues to levy GST@8% post 1.4.2019

June 28, 2019

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