Andhra Pradesh General Sales Tax Act , 1957
S. 3: Levy of a duty in certain sales of electrical energy – Levy of duty under AP/MP Electricity Duty Act-purported to be enacted under entry 53 in List II to the Seventh Schedule to Constitution- State not authorized to levy electricity duty on interState sales of electricity-Sixth Amendment to Constitution
– scope of entries 53 and 54 – Whether electricity is goods – whether interstate sales thereof taxable under CST Act, 1956 [S. 2, 6, Constitution of India Art, 132, 139A, 145, 245, 246,
269, 286, 287, 366, Central Sales Tax Act, 1956, S 3, Indian
Electricity Act, 1910, S. 39]

Goods and Service tax Act , 2017

S.79 : Coercive Recovery of taxes etc during Corona Virus crisis- Orders of the Allahabad and Kerala High Courts directing the authorities to defer coercive recovery of taxes is stayed . [ Art. 226 , 227 ]

Finance Act ,1994
S.73: Appelate Tribunal – Adjournment – Medical certificate not necessary while seeking adjournment on medical ground-Order of Appellate Tribunal is set aside .

Central Goods and Services Tax Act, 2017/ Gujarat Goods an Services Act , 2017 .
GST – Search & Seizure- The action of the GST authorities of camping in the assessee’s home for 8 days and placing him under house arrest is illegal & a blatant abuse of powers. It has shocked the conscience of the court.

GST – Powers – S. 83 of the SGST Act, 2017.
Writ applicant seeks to challenge the action of blockage of the input tax, provisional attachment of the stock of goods, provisional attachment of its Bank Accounts in exercise of powers under Section 83 of the SGST Act, 2017.

GST – Applicability of Rule 117 of CGST
Rules
“Whether the due date contemplated under Rule 117 of the Rules to claim transitional credit is procedural in nature or a mandatory provision? “

GST –AAR- Maharashtra
“Whether the contractor can charge GST on the value of material supplied by the recipient of service? What should be the mechanism to calculate the taxable value as per section 15 of the Act? “

GST – AAR -Maharashtra
“The Applicant offers optional Parental Mediclaim insurance for employees’ parents. As per this scheme, the Applicant initially pays the entire premium and 50% of the premium is recovered from the respective employees who opt for parental insurance scheme. Whether recovery of 50% of Parental Health Insurance Premium from employees, amounts to supply of service under Section 7 of the CGST Act, 2017 and whether GST is payable on recovery of 50% of the insurance premium from the salary of the employees? “