Judgments and orders, newest first.
Authority for Advance Ruling, Maharashtra · Order No. GST-ARA- 114/2018-19/B-42
April 24, 2019
GST invoice can be raised from the registered state for imports received at a port situated in another state
Authority for Advance Ruling, Maharashtra · Advance Ruling No. GST-ARA-113/2018-19/B-41
April 24, 2019
Refund of unutilized ITC shall be allowed only in cases where credit availed on GOODS is higher that the tax rate on output supplies.
Appellate Authority for Advance Ruling, Maharashtra · MAH/AAAR/SS-RJ/32/2018-19
April 23, 2019
Provision by club, association etc (for a subscription) of the facilities/benefits to its members will attract GST irrespective of the fact that such club is not set up with the objective of providing any goods or service to its members
Appellate Authority for Advance Ruling, Uttar Pradesh · Order No. 06/AAAR/18/04/2019
April 18, 2019
GST NOT leviable on delayed payment charges on reimbursement of amount by client to applicant, where client failed to pay amount paid to stock Exchanges for purchase of securities
High Court, Telangana · WRIT PETITION Nos.4764, 4769, 4892, 5074, 5130, 5329, 6952 and 7583 of 2019
April 18, 2019
Nothing wrong in the CGST authorities thinking that persons involved in circular trading be arrested. No relief for Sujana directors.