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Helicopter Shuttle Services classification -AAR rejects application of UCADA

Case Name : In re Shri Anurag Mishra (GST AAR Uttarakhand)
Appeal Number : Advance Ruling No. 14/2022-23
Date of Judgement/Order : 20/03/2023
Related Assessment Year :
Courts : AAR Uttarakhand (83) Advance Rulings (3785)
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GST on supply of domestically procured goods to customers outside India

Case Name : In re Marubeni India Pvt. Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 14/2023
Date of Judgement/Order : 20/03/2023
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on supply of aircraft type rating training services to commercial pilots

Case Name : In re CAE Flight Training (India) Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 13/2023
Date of Judgement/Order : 20/03/2023
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on transfer/sale of one of independent running business divisions

Case Name : In re Pico2femto Semiconductor Services Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 12/2023
Date of Judgement/Order : 20/03/2023
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST under RCM when raw cotton is supplied by a farmer via a Kacha Arhtiya

Case Name : In re Bansal Industries (GST AAAR Punjab)
Appeal Number : Order No. 03/AAAR/Bansal Industries/2023/338
Date of Judgement/Order : 20/03/2023
Related Assessment Year :
Courts : AAAR (544) AAR Punjab (38) Advance Rulings (3785)
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Appellate authority can remand back the appeal to AAR: AAAR

Case Name : In re Punjab State Corporation Power Limited (GST AAAR Punjab)
Appeal Number : Order No. 02/AAAR/PSPCL/2023/333-35
Date of Judgement/Order : 20/03/2023
Related Assessment Year :
Courts : AAAR (544) AAR Punjab (38) Advance Rulings (3785)
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GST: Granting of personal hearing mandatory where an adverse decision is taken by AO

Case Name : Gayathri Agencies Vs State Tax Officer (Madras High Court)
Appeal Number : W.P. No. 5750 of 2023 and W.M.P. No. 5747 of 2023
Date of Judgement/Order : 01/03/2023
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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Dept. can’t recover balance amount from petitioner when amount more than pre-deposit paid already

Case Name : Vihaan Networks Limited Vs The State of Bihar (Patna High Court)
Appeal Number : Civil Writ Jurisdiction Case No. 2454 of 2023
Date of Judgement/Order : 15/02/2023
Related Assessment Year :
Courts : All High Courts (14157) Patna High Court (143)
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Filing of application for revocation of GST registration allowed post payment of pending dues

Case Name : Anand Prasad GSTIN Vs Commissioner, State Goods and Services Tax (Uttarakhand High Court)
Appeal Number : Writ Petition No. 3195 of 2022 (M/S)
Date of Judgement/Order : 12/12/2022
Related Assessment Year :
Courts : All High Courts (14157) Uttarakhand High Court (68)
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Orders passed without affording adequate personal hearing are quashed for fresh consideration

Case Name : Murugan Electrical Stores Vs Assistant Commissioner (ST) (FAC) (Madras High Court)
Appeal Number : W.P.Nos. 767, 769, 770, 772 and 773 of 2022
Date of Judgement/Order : 20/02/2023
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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