Case Laws

Pranaya Kishore Harichandan Vs Union of India
High Court - Orissa
Writ Petition

Reconstituted Selection Committee's 'De Novo' Review for GSTAT Member Appointments Upheld

June 25, 2025

Shoft Shipyard P Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

GST is not applicable to the interest and costs arising from arbitration due to the pre-GST nature of the underlying transactions

June 25, 2025

Purnam Cuisines Pvt Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

Peeled, chopped, and packed garlic falls under HSN '0703 20 00' attracting NIL GST

June 25, 2025

Bharat Petroleum Corporation Ltd ., In re
Authority for Advance Ruling - Gujarat
Advance Ruling

LNG re-gasification service is classifiable as Job Work attracting 12% GST

June 25, 2025

Varun Goyal Vs State of Assam And 2 Ors
High Court - Gauhati
Criminal Petition

GST Arrest Invalidated: "Reasons to Believe" Not Communicated

June 25, 2025

Sanjit Acharya Vs Assistant Commissioner of Revenue
High Court - Calcutta
Writ Petition

GST ITC Dispute Remanded Due to Petitioner's Disability and Non-Consideration of Delay Explanation

June 24, 2025

Palem Ashok Reddy Vs Commissioner, GST & CX Commissionerate Rourkela
High Court - Orissa
Writ Petition

Only one operative assessment order for the same periods can exist at any time

June 23, 2025

Galaxy International Vs Union of India
High Court - Bombay
Writ Petition

GST Recovery Notice cannot be issued directly to a bank without notifying assessee

June 23, 2025

Gagandeep Singh And Another Vs State of H.P. And Another
High Court - Himachal Pradesh
Criminal Petition

Existing procedures under the Criminal Procedure Code (Cr.P.C) apply to the GST Act

June 23, 2025

Batcha Noorjahan ., In re
Appellate Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Providing transportation directly to students and not to the school attracts GST. AAR ruling upheld.

June 22, 2025

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