Case law

Judgments and orders, newest first.

Advance Ruling

Indag Rubber Limited ., In re

Authority for Advance Ruling, Rajasthan · RAJ/AAR/2019-20/23

October 21, 2019

ITC not available on goods and services used for carrying out the activities (Civil Work and External Developmental Works) for setting up of MRO facility.

Advance Ruling

Anik Milk Products Private Limited ., In re

Authority for Advance Ruling, Madhya Pradesh · Order No. 19/2019

October 18, 2019

Application is not maintainable as summons are already issued by the DGGI in the same matter

Advance Ruling

Ordnance Factory ., In re

Appellate Authority for Advance Ruling, Maharashtra · MAH/AAAR/SS-RJ/13/2019-20

October 18, 2019

GST on various services provided by Ordnance Factory

Advance Ruling

G.B Pant University of Agriculture and Technology ., In re

Authority for Advance Ruling, Uttarakhand · Order No. 05/2019-20

October 18, 2019

No ruling can be given on a question that is pending with the SGST Authorities

Appeal

Livguard Energy Technologies (P) Ltd Vs State of Uttarakhand

High Court, Uttarakhand · Special Appeal No. 942 of 2019

October 18, 2019

Good seized u/s 129 can only be released on furnishing a bank guarantee

Special Civil Application

Choksi Texlen Pvt. Ltd. Vs State of Gujarat

High Court, Gujarat · Special Civil Application No. 8096 of 2019

October 18, 2019

Tax Recovery Officers can attach only those properties in possession of the assessee in his own right

Special Civil Application

Insha Trading Company Vs. State Of Gujarat

High Court, Gujarat · Special Civil Application No. 16901 of 2019

October 18, 2019

Confiscation of conveyance is not allowed when it is duly accompanied by all relevant documents even though tax may not have been paid

Advance Ruling

Goa Industrial Development Corporation ., In re

Authority for Advance Ruling, Goa · GOA/GAAR/01 of 2019-20/1875

October 17, 2019

GST applicable on the act of vacating the claim by parties of setting up SEZ units for which GSIDC has paid consideration

Advance Ruling

Kalis Sparkling Water Private Ltd ., In re

Authority for Advance Ruling, Tamil Nadu · 48/AAR/2019

October 17, 2019

‘K Juice Grape’ falls under the category of "Other" under CTH 2202 10 90. Attracts 28% GST.

Advance Ruling

Tata Projects Limited ., In re

Authority for Advance Ruling, Tamil Nadu · 47/ARA/2019

October 16, 2019

Supply of EPC contract for establishment of Integrated Cryogenic Engine & Stage Test facility (ICET) is a Works Contract