Case Laws

Abdul Rahman & Sons Vs Union of India
High Court - Allahabad
Writ Petition

No provision for appeal against IGST order before GSTAT: Writ admitted

June 30, 2024

Raju Sreedharan Vs Superintendent, Central Tax
High Court - Kerala
Writ Petition

Late Fee for GSTR-9C filing delay quashed

June 30, 2024

Green Infra Wind Farm Assets Limited ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

GST under RCM is required to be paid on a one-time basis when a corporate guarantee is received

June 27, 2024

Rajasthan Tourism Development Corporation Limited ., In re
Authority for Advance Ruling - Rajasthan
Advance Ruling

GST applicable on Charges paid to Indian Railways on behalf of Operator for operating Palace on Wheels services

June 27, 2024

Konkan LNG Limited Vs Commissioner of State Tax
High Court - Bombay
Writ Petition

Breakwater does not qualify as "plant and machinery" under Section 17(5)(d), and the taxpayer is not eligible for ITC

June 27, 2024

Holy Cross Hospital Vs Assistant State Tax Officer
High Court - Kerala
Writ Petition

For the period between 01.07.2017 and 30.11.2022, claim for ITC made before 30th November should be processed

June 27, 2024

Mannarai Common Effluent Treatment Plant Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

R.O. Permeate in Common Effluent Treatment Plants falls under HSN 2201

June 27, 2024

Bright Hardware Vs Deputy State Tax Officer
High Court - Madras
Writ Petition

Taxpayer allowed to file a rectified return after remitting 10% of the disputed tax demand

June 27, 2024

Solai Venkateshwara Stores Vs The State Tax Officer
High Court - Madras
Writ Petition

Time-barred appeal allowed to be filed with 25% Pre-Deposit

June 26, 2024

Asvini Fisheries Private Ltd ., In re
Authority for Advance Ruling - Andhra Pradesh
Advance Ruling

Exports of processed frozen shrimps, whether packed in printed or plain packaging, are taxable under GST

June 26, 2024

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