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Dharamshala charging nominal rent for conducting marriage is eligible for house tax exemption

Case Name : Daulat Ram Khan Vs State of Haryana And Ors. (Punjab and Haryana High Court)
Appeal Number : CWP-5348-2007
Date of Judgement/Order : 13/02/2023
Related Assessment Year :
Courts : All High Courts (14157) Punjab and Haryana HC (459)
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GST: Pre-arrest bail application rejected as apprehension of applicant of being arrested is baseless

Case Name : Kamlesh Majithia Vs Assistant Commissioner of Sale Tax And Anr (Bombay High Court)
Appeal Number : Anticipatory Bail Application No. 2321 of 2022
Date of Judgement/Order : 13/03/2023
Related Assessment Year :
Courts : All High Courts (14157) Bombay High Court (1906)
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Services provided by Ernst & Young India to overseas EY Entities is export of service

Case Name : Ernst And Young Limited Vs Additional Commissioner CGST (Delhi High Court)
Appeal Number : W.P.(C) 8600/2022
Date of Judgement/Order : 23/03/2023
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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18% GST payable on Civil contract services to IIT Madras

Case Name : In re ESVEE Constructions (GST AAR Tamilnadu)
Appeal Number : Advance Ruling Order No. 04/ARA/2023
Date of Judgement/Order : 28/03/2023
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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IGST rate on supply of Mattress to any Hostel of Educational Institutions

Case Name : In re Hosur Coir Foams Private Limited ( GST AAR Tamilnadu)
Appeal Number : Advance Ruling No. 03/ARA/2023
Date of Judgement/Order : 28/03/2023
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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Fuel is an integral component of motor vehicle hire services and attracts GST.

Case Name : In re Uttarakhand Civil Aviation Development Authority (GST AAR Uttarakhand)
Appeal Number : Advance Ruling No. 15/2022-23
Date of Judgement/Order : 27/03/2023
Related Assessment Year :
Courts : AAR Uttarakhand (83) Advance Rulings (3785)
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Interpretation of law with respect to doctrine of mutuality is not mandated to Advance Ruling Authority

Case Name :  In re United Planters Association of Southern India (GST AAR Tamil Nadu)
Appeal Number : Advance Rulling No. 02/ARA/2023
Date of Judgement/Order : 27/03/2023
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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Mahara Jyothi edible RBD Palmolein oil classifiable under HSN 15119020

Case Name : In re KTV Health Food Pvt. Ltd. (GST AAR Tamilnadu)
Appeal Number : Advance Ruling No. 01/AAR/2023
Date of Judgement/Order : 27/03/2023
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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Sale of Plot: GST on Infrastructure Development, common amenities & facilities charges

Case Name : In re Godrej Properties Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 19/2023
Date of Judgement/Order : 26/04/2023
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Allegation of fake credit availment by supplier cannot be ground to reject refund application

Case Name : Balaji Exim Vs Commissioner, CGST And Ors. (Delhi High Court)
Appeal Number : W.P.(C) 10407/2022
Date of Judgement/Order : 10/03/2023
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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