AAR
Advance RulingsCase Briefs

Gujarat Authority for Advance Ruling, GST: Addressing the matter with regard to purchase of scrap/used vehicles by composition dealer from unregistered dealer,

Advance RulingsCase Briefs

Gujarat Authority for Advance Ruling, (GST): Emphasizing that ‘Paratha’ is not ready-to-cook products, the Bench of Sanjay Saxena and Arun Richard (Members)

Case BriefsHigh Courts

Andhra Pradesh High Court: The Division Bench of Joymalya Bagchi and K. Suresh Reddy, JJ., held that, SVLDRS Discharge certificate cannot be withheld

Case BriefsSupreme Court

“A claim to refund is governed by statute. There is no constitutional entitlement to seek a refund.”

Legislation UpdatesRules & Regulations

The Central Board of Indirect Taxes and Customs has issued Central Goods and Services Tax (Seventh Amendment) Rules, 2021 on August 29,

Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 66

Legislation UpdatesNotifications

The Central Board of Indirect Taxes has extended FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021 vide notification no. 33/2021-Central

Advance RulingsCase Briefs

Maharashtra Authority for Advance Ruling (MahaGST): The Bench of Rajiv Magoo Joint Commissioner of Central Tax and T.R. Ramnani, Joint Commissioner of

Advance RulingsCase Briefs

Maharashtra Authority for Advance Ruling (MahaGST): The Bench of Rajiv Magoo, Joint Commissioner of Central Tax and T.R. Ramnani, Joint Commissioner of

Case BriefsHigh Courts

Gujarat High Court: Paresh Upadhyay, J., allowed the petitions which were filed apprehending detention under PASA in connection with the Complaint filed

Legislation UpdatesStatutes/Bills/Ordinances

The Department of Law, Justice and Legislative Affairs has passed the Delhi Goods and Services Tax (Amendment) Act, 2021 to amend the

Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†

Cite as: 2021 SCC OnLine Blog Exp 61

Case BriefsHigh Courts

Delhi High Court: Sanjeev Narula, J., refused to interfere in the interim arbitral award whereby the sole arbitrator had allowed certain claims of

Case BriefsHigh Courts

Kerala High Court: The Division Bench comprising of S. Manikumar, CJ., and Shaji P. Chaly, J., asked the Union government if petrol

Case BriefsHigh Courts

Bombay High Court: The Division Bench of Ujjal Bhuyan and Abhay Ahuja, JJ., gave a splitting verdict on the constitutionality of Sections

Op EdsOP. ED.

by Priyal Parikh*

AAR
Op EdsOP. ED.

by Salona Mittal*

Case BriefsHigh Courts

Madhya Pradesh High Court: The Division Bench of Prakash Shrivastava and Vandana Kasrekar, JJ., dismissed a petition which was filed challenging a

Case BriefsHigh Courts

Delhi High Court: The Division Bench of Manmohan and Sanjeev Narula, JJ., upheld the validity of Sections 132 and 69 of the

AAR GST
Case BriefsTribunals/Commissions/Regulatory Bodies

Tamil Nadu Authority for Advance Ruling (TN AAR): The Coram of Manasa Gangotri Kata, Additional Commissioner and Thiru Kurinji Selvaan V.S., Joint