Case law

Judgments and orders, newest first.

Review Petition

Mohit Mineral Pvt Ltd Vs Union Of India

Supreme Court · REVIEW PETITION (C) NO.2718 OF 2019

January 21, 2020

Review petition challenging the constitutionality of The GST (Compensation To States) Act, 2017 is dismissed.

Writ Petition

Akay Flavours & Aromatics Pvt. Ltd. Vs CBIC

High Court, Kerala · W.P. (C). No. 29537 of 2019 (N)

January 20, 2020

Interest is payable on seriously delayed IGST Refunds

Advance Ruling

Infinera India Private Limited ., In re

Appellate Authority for Advance Ruling, Karnataka · KAR/AAAR-09/2019-2020

January 20, 2020

Provision of pre-sale marketing services to parent company located outside India constitutes 'intermediary' services. IGST is leviable. AAR ruling upheld.

Advance Ruling

Soma-Mohite Joint Venture ., In re

Appellate Authority for Advance Ruling, Maharashtra · MAH/AAAR/SS-RJ/21/2019-20

January 20, 2020

Construction of tunnel and its allied work is 'Earth Work'. AAR ruling set aside

Advance Ruling

Equitron Medica Pvt. Ltd ., In re

Authority for Advance Ruling, Maharashtra · GST-ARA-30/2019-20/B-07

January 17, 2020

End use certificate should be issued to the supplier and not the distributor in order to avail the exemption.

Advance Ruling

Ishan Resins & Paints Limited ., In re

Authority for Advance Ruling, West Bengal · 40/WBAAR/2019-20

January 17, 2020

Section 17(5)(a) does not restrict ITC on inward supply of goods transport vehicles

Writ Petition

Kaish Impex Private Limited Vs Union Of India & Ors

High Court, Bombay · Writ Petition No. 3145 of 2019

January 17, 2020

Section 83 does NOT provide for attaching the property of a taxable person based on a proceeding against another taxable person.

Writ Petition

Dabur India Vs Commissioner, Central Tax, Ghaziabad & Ors

High Court, Allahabad · WRIT TAX No. - 1308 of 2019

January 17, 2020

Odomos is not a medicine, it is a mosquito repellant. 18% GST applicable.

Advance Ruling

Kutting Fusion Hospitality LLP ., In re

Authority for Advance Ruling, Maharashtra · Order No. GST-ARA- 22/2019-20/B-03

January 15, 2020

Supply of food at a restaurant located in the same premises as a hotel having rooms with a tariff of Rs 7500 and above attracts 18% GST

Advance Ruling

Vilas Chandanmal Gandhi ., In re

Authority for Advance Ruling, Maharashtra · GST-ARA- 40/2019-20/B-06

January 15, 2020

Transfer of development rights/Additional FSI are taxable at 18% under SAC 9972