Sundaram Finance Ltd. {AUTHORITY FOR ADVANCE RULINGS, TAMILNADU} : Date of Order : 31-03-2022 In the case of Sundaram Finance Ltd. v. Tamil Nadu Authority for Advance Rulings (AAR), the issue revolved around whether expenses related to registration fees, road tax, and other charges paid by a lessor of vehicles …
Delta Corp Ltd. V/s Union of India {HIGH COURT OF BOMBAY} : Date of Order : 23-10-2023 In the case of Delta Corp Ltd. v. Union of India, the Bombay High Court addressed challenges related to GST on lottery, betting, gambling, and horse riding activities. Here’s a simplified explanation of …
CHEP India (P.) Ltd. {APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA} : Date of Order : 05-06-2023 In the case of CHEP India (P.) Ltd., the Appellate Authority for Advance Ruling (AAAR) in Maharashtra addressed two key issues related to GST implications for inter-state transactions involving the supply and leasing of …
Best Money Gold Jewellery Ltd. {AUTHORITY FOR ADVANCE RULINGS, KERALA} : Date of Order : 02-03-2023 In the case of Best Money Gold Jewellery Ltd., the Authority for Advance Rulings (AAR) in Kerala deliberated on the GST implications concerning the sale of used or second-hand gold jewellery and ornaments. Here …
AVEVA Software (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, TAMIL NADU} : Date of Order : 20-06-2023 In the case of AVEVA Software (P.) Ltd., the Authority for Advance Rulings (AAR) in Tamil Nadu addressed several aspects related to the GST implications on the distribution and licensing of foreign-made software by …
Hitze Boilers (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS} : Date of Order : 15-09-2023 In the case of Hitze Boilers (P.) Ltd., the issue before the Authority for Advance Rulings (AAR) in Karnataka revolved around whether a subsidy provided by the government should be excluded from the taxable value for calculating …
Divya Jyothi Petrochemicals Co. V/s Joint Commissioner of Commercial Taxes (Appeals) {HIGH COURT OF KARNATAKA} : Date of Order : 28-02-2024 In the case of Divya Jyothi Petrochemicals Co. v. Joint Commissioner of Commercial Taxes (Appeals), decided by the Karnataka High Court, the issue centered around the imposition of tax …
Landmark Cars (P.) Ltd. V/s Union of India { HIGH COURT OF GUJARAT} : Date of Order : 14-06-2024 In the case of Landmark Cars (P.) Ltd. v. Union of India, decided by the Gujarat High Court, the issue revolved around the imposition of tax and penalty under Section 129 …
Ranjan Sarkar V/s Assistant Commissioner of State Tax {HIGH COURT OF CALCUTTA} : Date of Order : 06-03-2024 simplified explanation of the case and the court’s ruling in Ranjan Sarkar v. Assistant Commissioner of State Tax: Case Overview: Assessee: Ranjan Sarkar challenged the levy of interest under Section 50(3) of …
Nahasshukoor V/s Assistant Commissioner {HIGH COURT OF KERALA} : Date of Order : 03-11-2023 simplified explanation of the rulings by the High Court of Kerala in the case of Nahasshukoor: Case Overview: Assessee: Nahasshukoor, involved in claiming Input Tax Credit (ITC) under the GST regime for the period 2017-18. Issues …
