Case law

Judgments and orders, newest first.

Advance Ruling

Opta Cabs (P.) Ltd., In re

Appellate Authority for Advance Ruling, Karnataka · Order KAR/AAAR/Appeal-04/2018

December 4, 2018

Taxi Aggregators are liable to pay GST on the amounts billed by them on behalf of the taxi operators under Section 9(5)

Writ Petition

Rai Prexim India Private Limited Vs State Of Kerala

High Court, Kerala · WP(C): 39022 of 2018

December 4, 2018

Penalty cannot be levied for genuine human errors while preparing the E-Way Bill

Writ Petition

Shan Mohammad Vs. Union of India

High Court, Rajasthan · Civil Writ Petition No.26491/2018

December 4, 2018

Writ challenging constitutional validity of Section 129 & 130 of CGST Act, 2017 is admitted

Writ Petition

Sarvottam Rolling Mills (P.) Ltd. v. State of U.P

High Court, Allahabad · WRIT PETITION NOS. 28653 & 29276 OF 2018 (T-RES)

December 3, 2018

Goods shall be released on furnishing of bank guarantee if they were seized due to expiry of e-way bill

Advance Ruling

Sharda Timber ., In re

Authority for Advance Ruling, Uttarakhand · Advance Ruling No. 12/2018-19

December 3, 2018

Eucalyptus /Poplar Woods Waste in logs having length of 30 cm to 200 cm and girth of approx. 10 cm to 60 cm do not fall under HSN 4401

Advance Ruling

Bindu Ventures ., In re

Authority for Advance Ruling, Karnataka · Advance Ruling No. KAR ADRG 32/2018

December 3, 2018

Date of Occupancy Certificate issued by the competent authority should be treated as the date of completion of the construction

Advance Ruling

RFE Solar (P.) Ltd., In re

Appellate Authority for Advance Ruling, Rajasthan · Order No. RAJ./AAAR/04/2018-19

November 29, 2018

EPC Contract of solar power plant is to be treated as a ‘Works contract’ (18% GST). AAR ruling upheld.

Writ Petition

Daily Express Vs Assistant State Tax Officer

High Court, Kerala · WP(C).No. 35665 of 2018

November 29, 2018

Unfilled Part B of the e-way bill cannot be treated as a minor omission

Writ Petition

Asianet Digital Network (P.) Ltd. v. Assistant State tax Officer, Thiruvananthapuram

High Court, Kerala · W.P. (C) NO. 38747 OF 2018

November 29, 2018

Goods seized due to mismatch between delivery challan and e-way bill to be released on furnishing bank guarantee and bond

Anti-Profiteering

Crown Express Dental Lab Vs Theco India Private Limited

National Anti-Profiteering Authority · Case No. 15/2018

November 28, 2018

Anti profiteering established as ITC of erstwhile CVD was not passed