Case Laws

Deepak Singhal Vs Union of India And Others
High Court - Madhya Pradesh
Writ Petition

GST Authorities cannot invoke IPC without following GST procedures

September 11, 2024

J.K. Papad Industries & Anr. Vs Union of India & Ors
High Court - Gujarat
Special Civil Application

Clarification on GST on Unfried Fryums

September 11, 2024

Patanjali Foods Limited Vs Assistant Commissioner,State Tax
High Court - Andhra Pradesh
Writ Petition

Demands that are not part of NCLT's order get extinguished

September 11, 2024

Apco Arasavalli Expressway Private Limited Vs Assistant Commissioner ST and Others
High Court - Andhra Pradesh
Writ Petition

GST on annuities (being Continuous supply of services) should be applied based on invoice issuance or payment receipt

September 11, 2024

Samira Enterprises Vs State of U P And 2 Others
High Court - Allahabad
Writ Petition

When consignor with the tax invoice and e-way bill claim himself to be the owner of the goods, the provisions of Section 129 (1) (b) of the Act cannot be invoked

September 10, 2024

Butt Baby Enterprise Private Limited ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Baby Carrier with Hip Seat falls under HSN '6307 90 99' : 5% for Value ≤ ₹1,000 & 12% for Value > ₹1,000

September 10, 2024

Shankar Rudra Vs State of Uttarakhand & Ors
Supreme Court -
Civil Appeal

UAVAT: State has no provision for recovering tax dues from the directors of the company unless the company was wound up

September 10, 2024

Tollygunge Club Limited ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Combination of catering services and rental of premises is deemed outdoor catering

September 10, 2024

AKS Expo Chem Pvt Ltd ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Advance Ruling application rejected as the question raised is not covered under Section 97(2) of CGST Act.

September 10, 2024

Mangalam Developers ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Interest charges by bank should be treated as an inward supply for the purpose of calculating the 80% threshold requirement

September 10, 2024

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