Case law

Judgments and orders, newest first.

Writ Petition

Sonka Publication (India) Pvt. Ltd. Vs Union of India & Ors

High Court, Delhi · W.P.(C) 10022/2018 & CM 39032/2018

May 7, 2019

Sulekh Sarita books are Printed Books classifiable under HSN 4901 and wholly exempted from tax.

Writ Petition

Selvel Media Services Pvt Ltd Vs State of UP

High Court, Allahabad · WRIT TAX No. - 354 of 2018

May 6, 2019

Demand of advertisement tax after 1.7.2017 is illegal and without jurisdiction.

Anti-Profiteering

Kerala State Screening Committee on Anti-Profiteering Vs TTK Prestige Ltd

National Anti-Profiteering Authority · Case No. 29/2019

May 6, 2019

Profiteering is established if there is no reduction in price despite tax reduction

Advance Ruling

Vikram Solar ., In re

Authority for Advance Ruling, Andhra Pradesh · AAR No. 20/AP/GST/2019

May 6, 2019

For establishment of solar power generating system, 70% of gross consideration shall be deemed to be supply of goods and the rest shall be considered as supply of services

Advance Ruling

Kasturba Health Society ., In re

Authority for Advance Ruling, Maharashtra · GST-ARA-120/2018-19/B-51

May 4, 2019

Kasturba Health Society is not an educational institution. They are liable to obtain GST registration.

Advance Ruling

Golden Tobacco Limited ., In re

Authority for Advance Ruling, Maharashtra · Order No. GST-ARA-121/2018-19/B- 52

May 4, 2019

No GST on extra packs of cigarette supplied as part of promotion scheme

Special Civil Application

Bharat Vijay Transport Co. Vs State of Gujarat

High Court, Gujarat · Special Civil Application No. 5378 of 2019

May 3, 2019

Transporter granted interim relief

Advance Ruling

Pacific Quartz Surfaces LLP ., In re

Authority for Advance Ruling, Rajasthan · Advance Ruling No. RAJ/AAR/2019-20/06

May 3, 2019

Slabs of Quartz (Artificial Stone) are classifiable under HSN Code 6810 19 90

Anti-Profiteering

Kumudchandra Atmaram Patel Vs TTK Prestige Limited

National Anti-Profiteering Authority · Case No. 28/2019

May 2, 2019

TTK Prestige guilty of profiteering for denying the benefit of reduction in tax rate

Special Civil Application

Vasu Corporation Vs State of Gujarat

High Court, Gujarat · Special Civil Application No. 8395 of 2019

May 2, 2019

Revenue directed to forthwith release the truck along with the goods contained as the assessee has paid the requisite tax and penalty