Case law

Judgments and orders, newest first.

Advance Ruling

Hindustan Coca-Cola Beverages Private Limited ., In re

Authority for Advance Ruling, Gujarat · Advance Ruling No. GUJ/GAAR/R/07/2019

March 30, 2019

'Fanta Fruity Orange' is classifiable under HSN 2202 99 90

Appeal

Union of India Vs Shiyaad

High Court, Kerala · WA. No. 2061 of 2017

March 29, 2019

No mechanism provided in the Constitution or any other statute for the GST Council to adjudicate the grievances raised by the general public

Advance Ruling

TATA Projects Pvt Ltd ., In re

Authority for Advance Ruling, Rajasthan · Advance Ruling No. RAJ/AAR/2018-19/42

March 29, 2019

18% GST applicable on the contract for Civil, Structural and PH works services to Nuclear Fuel Complex.

Advance Ruling

Uttarakhand Power Corporation Ltd ., In re

Appellate Authority for Advance Ruling, Uttarakhand · UK/AAAR/07/2018-19

March 29, 2019

Services which are directly or closely related to generation and distribution of electricity are completely exempted

Writ Petition

Kongovi Private Limited Vs. Union of India

High Court, Karnataka · Writ Petition No. 12812/2019

March 28, 2019

Revision of GST TRAN-1 is allowed even for non-technical errors

Advance Ruling

Bhutoria Refrigeration Private Limited ., In re

Appellate Authority for Advance Ruling, Maharashtra · GST-ARA, Application No. 64

March 28, 2019

Fan Coil Unit is classifiable under CTH 8415. AAR ruling upheld.

Advance Ruling

Ratan Projects & Engineering Co Private Limited ., In re

Authority for Advance Ruling, West Bengal · 49/WBAAR/2018-19

March 28, 2019

GST is not applicable on goods sent for Job Work but not returned as they are consumed in the process

Anti-Profiteering

Vivek Gupta Vs Gurukripa Developers & Infrastructures Pvt. Ltd

National Anti-Profiteering Authority · Case No. 21/2019

March 28, 2019

Builder guilty of not passing benefit of ITC to flat purchasers

Advance Ruling

The Bengal Rowing Club ., In re

Authority for Advance Ruling, West Bengal · Order No. 48/WBAAR/2018-19

March 28, 2019

GST on various services provided by the Rowing Club

Writ Petition

Clix Capital Services (P.) Ltd. Vs Union of India

High Court, Delhi · W.P. (C) No. 1486 of 2018

March 27, 2019

Since the system problem arose on account of design limitation, the respondents should not enforce any further demand, penalty, interest or late submission fee.