Case law

Judgments and orders, newest first.

Advance Ruling

Rajkot Nagrik Sahkari Bank ., In re

Authority for Advance Ruling, Gujarat · Order No. GUJ/GAAR/R/9/2019

May 15, 2019

Notional interest/monetary value of the act of providing refundable interest free deposit will be considered as consideration

Advance Ruling

R K Industries ., In re

Authority for Advance Ruling, Maharashtra · Advance Ruling No. GST-ARA-140/2018-19/B-54

May 15, 2019

Steel Mugs with a plastic outer body are classifiable under CTH 7323

Writ Petition

Bhargava Motors Vs Union Of India

High Court, Delhi · W.P.(C) 1280/2018

May 13, 2019

Govt to enable the Petitioner to again file TRAN-1 electronically or to accept a manually filed TRAN-1

Advance Ruling

U.S Polytech, In re

Appellate Authority for Advance Ruling, West Bengal · U.S.Polytech

May 13, 2019

P P Non-woven bags manufactured by the Applicant from 'Non-woven fabric' under HSN 5603 falls under HSN 6305 33 00. AAR ruling set aside.

Anti-Profiteering

Director General of Anti-Profiteering Vs VTWO Ventures

National Anti-Profiteering Authority · Case No. 31/2019

May 10, 2019

VTWO Ventures guilty of profiteering on account of increasing the base prices to maintain the same selling price despite reduction in GST rates.

Advance Ruling

A Raymond Fasteners India Pvt. Ltd ., In re

Authority for Advance Ruling, Karnataka · Advance Ruling No. GST-ARA- 91/2018-19/B-53

May 9, 2019

AAR cannot decide on the classification of imported goods.

Advance Ruling

IMF Cognitive Technology Private Limited ., In re

Appellate Authority for Advance Ruling, Rajasthan · Order No. RAJ/AAAR/01/2019-20

May 8, 2019

Input tax credit of Central Tax paid in Haryana is not available to the applicant who is registered in state of Rajasthan. AAR ruling upheld.

Advance Ruling

Senco Gold Ltd ., In re

Authority for Advance Ruling, West Bengal · Order No. 02/WBAAR/2019-20

May 8, 2019

Recipient can claim ITC even when the consideration is paid through book adjustment

Advance Ruling

Prakash Chand Jain ., In re

Authority for Advance Ruling, Madhya Pradesh · Order No. 07/2019

May 8, 2019

Nano Rechargeable LED Torch Light is classifiable under Chapter Head 8513 attracting GST @18%

Special Civil Application

Vishnu Aroma Pouching Pvt. Ltd. Vs Union of India

High Court, Gujarat · Civil Application No. 01/2019 in R/Special Civil Application No. 5629 of 2019

May 7, 2019

No interest liability if GSTR 3B could not be filed due to a technical glitch