Judgments and orders, newest first.
Appellate Authority for Advance Ruling, Rajasthan · RAJ./AAAR/05/2019-20
November 20, 2019
Mere non-requirement of mentioning of any detail in E-way Bill does not affect liability of payment of GST on any service unless the service has been exempted. AAR ruling upheld.
High Court, Madras · W.P.(MD) No. 20504 of 2019
November 19, 2019
Circulars are issued only to clarify the statutory provision and it cannot alter or prevail over the statutory provision
Appellate Authority for Advance Ruling, Tamil Nadu · Order No. AAAR/09/2019
November 13, 2019
When the supply is to the distinct person and the recipient is eligible for full ITC, the second proviso to Rule 28 independently provides the value. AAR ruling set aside.
