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No GST on Composite Supply of Medicines & Procedures for Inpatients in Hospitals

Case Name : In re Innovations Medi research Private Limited (AAR Rajasthan)
Appeal Number : Advance Ruling No. Raj/AAR/2023-24/02
Date of Judgement/Order : 25/04/2023
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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GST Payable on treatment of patients suffering from substance use disorder

Case Name : In re Sanjeevani Psychiatric Clinic (GST AAR Rajasthan)
Appeal Number : Advancing Ruling No. Raj/AAR/2023-24/01
Date of Judgement/Order : 25/04/2023
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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GST Registration cancellation: HC allows petitioner to apply for revocation

Case Name : Allyssum Infra Vs Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 23556 of 2022
Date of Judgement/Order : 17/04/2023
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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Authority directed to complete proceedings so provisional attachment will have its own fate in wrongful ITC matter

Case Name : Madhav Copper Limited Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 2776 of 2022
Date of Judgement/Order : 10/04/2023
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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If petitioner is either a consignor or a consignee, he has to be treated as owner of goods

Case Name : S.K. Trading Co And Another Vs Additional Commissioner Grade 2 (Appeal ) And Another (Allahabad High Court)
Appeal Number : Writ Tax No. 1464 of 2022
Date of Judgement/Order : 16/03/2023
Related Assessment Year :
Courts : All High Courts (14157) Allahabad High Court (809)
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GST on Supply of precast manhole using the steel and cement

Case Name : In re Natani Precast (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2022-23/26
Date of Judgement/Order : 22/03/2023
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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GST on transfer of business by Airport Authority of India to Adani Jaipur International Airport Limited

Case Name : In re Airports Authority of India (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2022-23/25
Date of Judgement/Order : 20/03/2023
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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Revenue should adjudicate show cause notice within a reasonable time

Case Name : Nanu Ram Goyal Vs Commissioner of CGST And Central Excise (Delhi  High Court)
Appeal Number : W.P.(C) 13906/2022
Date of Judgement/Order : 18/04/2023
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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Cancellation of GST Registration – HC directs revocation on payment of dues & filing of returns

Case Name : Ampro Chemicials GSTIN Lotous Vs Commissioner State Goods and Services Tax Commissionerate Dehhradun (Uttarakhand High Court)
Appeal Number : WPMS 982/2023
Date of Judgement/Order : 10/04/2023
Related Assessment Year :
Courts : All High Courts (14157) Uttarakhand High Court (68)
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UPGST: Opportunity of hearing mandatory if adverse decision is contemplated

Case Name : Swati Poly Industries Pvt Ltd Vs State Of U.P. (Allahabad High Court)
Appeal Number : Writ Tax No.- 405 of 2023
Date of Judgement/Order : 10/04/2023
Related Assessment Year :
Courts : All High Courts (14157) Allahabad High Court (809)
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