Case Laws

Union of India Vs Shiyaad
High Court - Kerala
Appeal

No mechanism provided in the Constitution or any other statute for the GST Council to adjudicate the grievances raised by the general public

March 29, 2019

TATA Projects Pvt Ltd ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

18% GST applicable on the contract for Civil, Structural and PH works services to Nuclear Fuel Complex.

March 29, 2019

Uttarakhand Power Corporation Ltd ., In re
Appellate Authority for Advance Ruling - Uttarakhand
Advance Ruling

Services which are directly or closely related to generation and distribution of electricity are completely exempted

March 29, 2019

Kongovi Private Limited Vs. Union of India
High Court - Karnataka
Writ Petition

Revision of GST TRAN-1 is allowed even for non-technical errors

March 28, 2019

Bhutoria Refrigeration Private Limited ., In re
Appellate Authority for Advance Ruling - Maharashtra
Advance Ruling

Fan Coil Unit is classifiable under CTH 8415. AAR ruling upheld.

March 28, 2019

Ratan Projects & Engineering Co Private Limited ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

GST is not applicable on goods sent for Job Work but not returned as they are consumed in the process

March 28, 2019

Vivek Gupta Vs Gurukripa Developers & Infrastructures Pvt. Ltd
National Anti-Profiteering Authority - Unknown Bench
Anti-Profiteering

Builder guilty of not passing benefit of ITC to flat purchasers

March 28, 2019

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

GST on various services provided by the Rowing Club

March 28, 2019

Clix Capital Services (P.) Ltd. Vs Union of India
High Court - Delhi
Writ Petition

Since the system problem arose on account of design limitation, the respondents should not enforce any further demand, penalty, interest or late submission fee.

March 27, 2019

Nawodit Agarwal ., In re
Authority for Advance Ruling - Chhattisgarh
Advance Ruling

Value of diesel provided by the service recipient to the service provider for use in trucks/ vehicles of the service provider is includible in the transaction value .

March 26, 2019

Page 516 of 579