Case law

Judgments and orders, newest first.

Anti-Profiteering

Director General of Anti-Profiteering Vs Patanjali Ayurveda Ltd

National Anti-Profiteering Authority · Case No. 16/2020

March 12, 2020

Patanjali guilty of profiteering for increasing the base price of its washing powder despite GST Rate reduction

Anti-Profiteering

Himanshu Sharma Vs NY Cinemas LLP

National Anti-Profiteering Authority · Case No. 15/2020

March 12, 2020

NY Cinemas guilty of profiteering for not passing on the benefit of reduction in the rates

Special Civil Application

Kanal Enterprise Vs State of Gujarat

High Court, Gujarat · R/Special Civil Application No. 17673 of 2019

March 11, 2020

No provisional attachment u/s 83 could be passed on the ground of proceedings instituted u/s 71(1)

Anti-Profiteering

Deputy Commissioner of State Tax Vs Le Reve Pvt. Ltd

National Anti-Profiteering Authority · Case No. 14/2020

March 11, 2020

Anti-Profiteering provisions do not violate the fundamental right to trade guaranteed under the constitution

Special Civil Application

Britannia Industries Limited Vs Union of India

High Court, Gujarat · R/Special Civil Application No. 15473 of 2019

March 11, 2020

SEZ can claim refund of Input Tax Credit (ITC) distributed by Input Service Distributor (ISD)

Advance Ruling

Hitachi Power Europe GmbH ., In re

Authority for Advance Ruling, Maharashtra · GST-ARA-38/2019/B-27

March 11, 2020

GST is NOT applicable on the accounting entry made in the books of accounts of Indian Project Office for salary cost of Expat employees

Advance Ruling

Jay Jalaram Enterprises ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/03/2020

March 11, 2020

'[J.J.’s] POP CORN', manufactured from raw corn/maize grains classifiable under HSN '1904 10 90' attracting GST@18%

Advance Ruling

Futuredent ., In re

Authority for Advance Ruling, Maharashtra · GST-ARA- 59/2019-20/B-28

March 11, 2020

Rulings can't be given on transactions not in relation to the supply of goods or services or both undertaken or proposed to be undertaken by the applicant

Advance Ruling

Deendayal Port Trust ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/02/2020

March 11, 2020

ITC is NOT available on the project development services procured for development of SIPC (Smart Industrial Port City)

Advance Ruling

Mount Fab Packaging LLP ., In re

Authority for Advance Ruling, Gujarat · GUJ/GAAR/R/01/2020

March 11, 2020

Biaxially Oriented Polypropylene Laminated PP (BOPP) Woven Sacks are classifiable under HSN 3923. Attract 18% GST.