Case law

Judgments and orders, newest first.

Advance Ruling

Switz Foods Pvt Ltd ., In re

Authority for Advance Ruling, West Bengal · 37/WBAAR/2019-20

December 9, 2019

Baked food preparations made of flour and chicken may be classified under HSN 1601 provided they contain more than 20% of meat by weight

Appeal

K.B Enterprises Vs AC, State Tax, Chamba, HP

Appellate Authority, Himachal Pradesh · Appeal No. 001/2019

December 7, 2019

Proceedings under section 129 of the CGST Act may not be initiated in case of minor mistakes

Bail Application

Bharat Raj Punj Vs Central Goods And Service Tax Commissionerate

High Court, Rajasthan · S.B. Criminal Miscellaneous Bail Application No. 16341/2019

December 6, 2019

Bail application rejected in the case of wrongful availment of ITC

Writ Petition

Godavari Commodities Ltd. Vs Union of India

High Court, Jharkhand · W.P. (T) No. 1786 of 2019

December 5, 2019

SCN must be issued for recovery of interest even though the tax amount has already been paid voluntarily

Advance Ruling

Strides Emerging Markets Limited ., In re

Appellate Authority for Advance Ruling, Karnataka · Order No. KAR/AAAR/04 2019-20

December 3, 2019

Nicotine Polacriliex Lozenge is classifiable under the heading 3824. AAR ruling upheld.

Anti-Profiteering

Sanjay Dewan Vs Vatika Ltd

National Anti-Profiteering Authority · Case No. 64/2019

December 2, 2019

No profiteering if ITC available as a percentage of the turnover is less in the Post -GST period than in the Pre-GST period

Advance Ruling

Ex-servicemen Resettlement Society ., In re

Authority for Advance Ruling, West Bengal · 35/WBAAR/2019-20

November 29, 2019

GST applicable on the portion of the payment received on account of the bonus payable to the persons that the applicant deploys as security personnel

Advance Ruling

Barbeque Nation Hospitality Ltd ., In re

Authority for Advance Ruling, West Bengal · 34/WBAAR/2019-20

November 29, 2019

AAR cannot give a ruling on the supply which is not made by the applicant

Writ Petition

Matrix Cellular (International) Services Limited Vs Union of India & Ors

High Court, Delhi · W.P.(C) 5041/2019 & CM Appl. 22278/2019

November 28, 2019

No jurisdictional error in issuance of the show cause notice demanding recovery of credit wrongly availed in TRAN-1

Advance Ruling

JVS Foods Pvt Ltd ., In re

Authority for Advance Ruling, Rajasthan · RAJ/AAR/2019-20/27

November 28, 2019

Fortified Rice Kernels (FRK) classifiable under HSN 1904 90 90 and attract 18% GST.