Case Laws

Metro Aluminium ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Aluminium ladders come under HSN code 7616, attracting 18% GST, irrespective of their end use

February 14, 2019

Great India Steel Fabricators Vs C.C.E. & S.T. Panchkula
CESTAT - Chandigarh
Appeal

No authority can sanction refund claim to be credited in Cenvat credit account

February 14, 2019

G. Murugan v. Government of India
High Court - Madras
Writ Petition

Order of detention under Section 129 has to reflect the reasons for which the seizure of the conveyance/goods has been effected

February 14, 2019

Indian Institute of Science Education And Research ., In re
Authority for Advance Ruling - Odisha
Advance Ruling

AAR cannot decide whether the decision of the GST Council granting an exemption is binding on the Department in the absence of non-issuance of corresponding Notification by the Central/State Government

February 13, 2019

Spaceage Syntex Pvt. Ltd ., In re
Appellate Authority for Advance Ruling - Maharashtra
Advance Ruling

Transfer of DFIA does not attract GST. AAR ruling set aside.

February 13, 2019

Nagaur Mukundgarh Highways Pvt. Ltd ., In re
Appellate Authority for Advance Ruling - Rajasthan
Advance Ruling

Annuity paid by NHAI/State Highways Construction Authority to concessionaires for construction of roads is exempt

February 12, 2019

Autometers Alliance Pvt. Ltd ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

Vigilance Control Device (VCD), Diagnostic Terminal (DT) & Master Controller System (MCS) fall under CTH '8530 10 10'

February 11, 2019

Cartus India Private Limited ., In re
Appellate Authority for Advance Ruling - Karnataka
Advance Ruling

Relocation Management Service would constitute a mixed supply

February 9, 2019

Elefo Biotech Pvt. Ltd ., In re
Authority for Advance Ruling - Uttarakhand
Advance Ruling

Anaerobic Microbial Inoculums (AMI) will be classified under HSN 3101 00 99

February 7, 2019

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

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