Judgments and orders, newest first.
High Court, Kerala · WP(C).No. 1918 of 2020
February 4, 2020
E-way bill in a case where the value of the total consignment is above Rs. 50,000/- but value of individual consignments is less than 50k
High Court, Gujarat · R/SPECIAL CIVIL APPLICATION NO. 513 of 2020 With R/SPECIAL CIVIL APPLICATION NO. 2741 of 2020
February 4, 2020
Power to arrest u/s 69 can be exercised by the authority upon whom the power is delegated
High Court, Kerala · W.P. (C) No. 35159 of 2019
February 3, 2020
Requirement of 6 months continuous period for cancellation of registration should be fulfilled both at the time of issuance of SCN and at the time of passing the final order cancelling the registration
High Court, Kerala · W.P.(C) No. 32634 of 2019
February 3, 2020
Advance Ruling Authority can determine 'place of supply' under clause (e) of Sec. 97(2) i.e., determination of liability to pay tax on any goods or services or both
Appellate Authority for Advance Ruling, Goa · Order No. GOA/AAAR/01/2019-20/3012
February 2, 2020
Refund of ITC is not permitted in cases where the goods exported are subjected to export duty, irrespective of whether the export duty is at a nil rate. AAR ruling upheld.
Appellate Authority for Advance Ruling, Karnataka · Advance Ruling Order No. KAR/AAAR-11/2019-20
January 31, 2020
Supply of 'access cards' based on contents supplied by the recipient is a supply of goods classifiable under HSN 4901 10 20. AAR ruling set aside.
