Case law

Judgments and orders, newest first.

Advance Ruling

Lakhpat Trading And Industry's Private Ltd ., In re

Authority for Advance Ruling, Rajasthan · RAJ/AAR/2019-20/31

January 28, 2020

GST rates on Copra, Coconuts (Desiccated/fresh or dried)

Writ Petition

Jagadamba Hardware Stores Vs Union of India

High Court, Chhattisgarh · Writ Petition (T) No. 31 of 2020

January 27, 2020

Benefit under Cir. 39/13/2018 for delay in filling TRAN-1 cannot be extended if there is no effort made to file the same by the assessee

Writ Petition

Ideal Movers Private Limited Vs State Tax Officer (Vellore)

High Court, Madras · Writ Petition No.1431 of 2020

January 24, 2020

Lower penalty u/s 129 for lapsing of e-way bill for bonafide reasons

Special Civil Application

Mohit Minerals Pvt. Ltd. Vs Union of India

High Court, Gujarat · Special Civil Application No. 726 of 2018

January 23, 2020

GST cannot be levied on Ocean Freight for transportation of goods by foreign seller

Advance Ruling

Uttar Pradesh Power Transmission Corporation Limited ., In re

Appellate Authority for Advance Ruling, Uttar Pradesh · Order No. 10/AAAR/23/01/2020

January 23, 2020

No ruling on whether 'Deposit work' is not an integral part of the supply of services of transmission or distribution of electricity as members of AAAR differ

Writ Petition

Vajid vs State of U.P

High Court, Allahabad · Misc. Bench No. 34650 of 2019

January 23, 2020

Vehicle cannot be released if the owner fails to prove that he had no knowledge of the goods being carried

Advance Ruling

Las Palmas Co-Operative Housing Society Limited ., In re

Authority for Advance Ruling, Maharashtra · Advance Ruling No. No. GST-ARA-31/2019-20/B-13

January 22, 2020

ITC not available on replacement of existing lift/elevator in a co-operative housing society

Advance Ruling

Dwarikesh Sugar Industries Limited ., In re

Authority for Advance Ruling, Uttar Pradesh · Order No. 52

January 22, 2020

Expenses incurred in relation to Corporate Social Responsibility (CSR) qualify as being incurred in the course of business and are eligible for ITC

Writ Petition

Pitambra Books Pvt. Ltd. Vs Union of India & Ors

High Court, Delhi · W.P.(C) 627/2020

January 21, 2020

Paragraph 8 of Circular 125/44/2019 which inhibits refund claims for a period of two separate (not successive) financial years is STAYED temporarily

Advance Ruling

Vaishnavi Splendour Home Owners Welfare Association ., In re

Appellate Authority for Advance Ruling, Karnataka · KAR/AAAR-10/2019-20

January 21, 2020

For maintenance charges above Rs.7,500 per month per member, the entire amount is taxable. AAR ruling upheld