Case Laws

Sri Sai Balaji Associates Vs State Of AP
High Court - Andhra Pradesh
Writ Petition

GST Officer cannot direct customers of assessee to stop further payments u/s 70(1)

March 7, 2023

Pushpa Devi Jain Vs Assistant Commissioner
High Court - Calcutta
Writ Petition

Travelling without a proper e-way bill attracts penalty

March 3, 2023

Abinash Kumar Singh Vs State Of W.B
High Court - Calcutta
Writ Petition

Authority intercepting the vehicle in the course of movement is not supposed to appreciate the reasons as to why the vehicle was moving without a valid e-way bill

March 3, 2023

ICFAI University Vs Union Of India
High Court - Sikkim
Writ Petition

Application for rectification of mistake must considered by the learned Commissioner through a written order

March 2, 2023

Rudrabhishek Enterprises Limited ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

Project Development Service provided to the State Urban Development Agency (SUDA) for PMAY-U is exempt from GST

March 1, 2023

Aromal Autocraft ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

Bodybuilding services on motor vehicle chassis supplied by customers are a supply of services liable to GST at the rate of 18% under SAC '9988 81'.

March 1, 2023

Hariyana Trading Co. Vs State of Bihar
High Court - Patna
Writ Petition

Benefit of stay under Section 112 (9) is available if the petitioner deposits a sum equal to 20% of the remaining disputed tax amount

March 1, 2023

Paragon Polymer Products Private Limited ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

ITC is admissible when consideration is paid through book adjustment

March 1, 2023

Pandey Traders ., In re
Authority for Advance Ruling - Uttar Pradesh
Advance Ruling

Processing of unmanufactured tobacco dust by adding scent would make it 'Chewing Tobacco' (manufactured) under HSN '2403 9910'

March 1, 2023

Best Money Gold Jewellery Limited ., In re
Authority for Advance Ruling - Kerala
Advance Ruling

GST cannot be paid solely on the difference between the selling price and purchase price of second-hand gold jewellery

March 1, 2023

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