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Karnataka HC quashes Rule 89(4)(c) of CGST Rules, 2017

Case Name : Tonbo Imaging India Pvt Ltd Vs Union Of India (Karnataka High Court)
Appeal Number : Writ Petition No. 13185 of 2020 (T-Res)
Date of Judgement/Order : 16/02/2023
Related Assessment Year :
Courts : All High Courts (14157) Karnataka High Court (655)
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Sugarcane juice classifiable under tariff item 20098990 & 12% GST applicable

Case Name : In re Gobind Sugar Mills Limited (GST AAR Uttar Pradesh)
Appeal Number : Advance Ruling No. UP ADRG 19/2023
Date of Judgement/Order : 27/01/2023
Related Assessment Year :
Courts : AAR Uttar Pradesh (159) Advance Rulings (3785)
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GST exemption on manpower services to various Government

Case Name : In re Sankalp Facilities and Management Services Pvt. Ltd. (GST AAAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAAR/APPEAL/2023/03
Date of Judgement/Order : 29/03/2023
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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GST rate on services by sub-sub-contractor to sub-contractor pertaining to irrigation, construction

Case Name : In re Shreeji Earth Movers (GST AAAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAAR/APPEAL/2023/02
Date of Judgement/Order : 29/03/2023
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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Delay of 2659 days cannot be condoned for Demise of counsel

Case Name : Light & Electronics Vs Odisha Sales Tax Tribunal (Orissa High Court)
Appeal Number : STREV No. 56 of 2016
Date of Judgement/Order : 20/02/2023
Related Assessment Year :
Courts : All High Courts (14157) Orissa High Court (271)
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Transport of goods twice on sale e-way bill cannot be alleged on mere presumption 

Case Name : S.R. Sales Vs State Of U.P. And 3 Others (Allahabad High Court)
Appeal Number : Writ Tax No. 1658 of 2018
Date of Judgement/Order : 02/02/2023
Related Assessment Year :
Courts : All High Courts (14157) Allahabad High Court (809)
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Tax liability due to change in Tax Regime- HC directs Odisha govt to consider representation of Petitioner

Case Name : Nobadurga Construction Pvt Ltd Vs State of Odisha and others (Orissa High Court)
Appeal Number : W.P.(C) No.15982 of 2018
Date of Judgement/Order : 20/02/2023
Related Assessment Year :
Courts : All High Courts (14157) Orissa High Court (271)
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Delay cannot be condoned if Illness of Counsel Not Supported by Medical Certificate

Case Name : Divisional Manager, O.F.D.C. Ltd. Vs Orissa Sales Tax Tribunal and Others (Orissa High Court)
Appeal Number : Strev No. 38 of 2015
Date of Judgement/Order : 21/02/2023
Related Assessment Year :
Courts : All High Courts (14157) Orissa High Court (271)
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Availment of ITC by Fabricating Invoices – HC grants bail to accused

Case Name : Vijay Garg Vs State of Haryana and another (Punjab and Haryana HC)
Appeal Number : CRM-M-14003-2022
Date of Judgement/Order : 16/02/2023
Related Assessment Year :
Courts : All High Courts (14157) Punjab and Haryana HC (459)
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Allahabad HC rejects Anticipatory Bail Plea of Ex Sales Tax Officer

Case Name : Munna Singh Ex Sales Tax Officer Vs. State of U.P. (Allahabad High Court)
Appeal Number : CR.P.C. No. 759 of 2023
Date of Judgement/Order : 02/03/2023
Related Assessment Year :
Courts : All High Courts (14157) Allahabad High Court (809)
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