Case Laws

Meghraj Moolchand Burad Vs Directorate General of GST (Intelligence)
High Court - Bombay
Anticipatory Bail Application

Anticipatory bail rejected for deliberate miscommunication

December 13, 2018

Columbia Asia Hospitals (P.) Ltd., In re
Appellate Authority for Advance Ruling - Karnataka
Advance Ruling

GST is leviable on the services provided by corporate office to the units located in other states.

December 12, 2018

Aristoplast Products Pvt Ltd ., In re
Authority for Advance Ruling - Daman and Diu
Advance Ruling

Plastic Broom-Stick is classifiable under HSN 9603 21 00

December 11, 2018

S/S Patel Hardware Vs Commissioner, State Tax
High Court - Allahabad
Writ Petition

Penalty order served on the driver of the truck is not considered to be served on the owner

December 10, 2018

Sevencia Fromage & Dairy India Pvt. Ltd ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

“Cheese Balls’ are classifiable under heading 2106 attracting 18% GST

December 10, 2018

Sh. Pushpak Chauhan Vs M/s Harish Bakers & Confectioners Pvt. Ltd
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

Non reduction of Chocolate price after GST Rate reduction is Profiteering

December 7, 2018

Kun Motor Co.Pvt. Ltd. Vs The Asst. State Tax Officer
High Court - Kerala
Appeal

The incidence of tax is on the supply and not on the nature of transport.

December 6, 2018

Dhananjay Kumar Singh ., In re
Authority for Advance Ruling - Chhattisgarh
Advance Ruling

Supply of services such as Solid Waste Management, Garbage Collection, Cleaning of Colony to Chattisgarh Housing Board are exempt

December 5, 2018

Kei Industries Limited ., In re
Appellate Authority for Advance Ruling - Rajasthan
Advance Ruling

Scope of advance ruling is limited to the transactions being undertaken or proposed to be undertaken. It cannot be given with respect to supplies undertaken prior to the application for advance ruling.

December 5, 2018

Opta Cabs (P.) Ltd., In re
Appellate Authority for Advance Ruling - Karnataka
Advance Ruling

Taxi Aggregators are liable to pay GST on the amounts billed by them on behalf of the taxi operators under Section 9(5)

December 4, 2018

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