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Applicant cannot seek advance ruling in relation to supply where he is recipient of services

Case Name : In re Anmol Industries Limited (GST AAR West Bengal)
Appeal Number : Advance Ruling No. 26/WBAAR/2022-23
Date of Judgement/Order : 09/02/2023
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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GST on conversion of wheat provided by State Government into atta/fortified atta, for distribution 

Case Name : In re Somnath Flour Mills Private Limited (GST AAR West Bengal)
Appeal Number : Advance Ruling No. 25/WBAAR/2022-23
Date of Judgement/Order : 09/02/2023
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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GST on composite supply of services by way of milling of wheat into flour (atta) to Food & Supplies Department

Case Name : In re Jai Lokenath Flour Mills Private Limited (GST AAR West Bengal)
Appeal Number : Advance Rulings No. 24/WBAAR/2022-23
Date of Judgement/Order : 09/02/2023
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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GST on Gold saved during Job work for registered person

Case Name : In re Aabhushan Jewellers Pvt. Ltd (GST AAR West Bengal)
Appeal Number : Advance Ruling No. 23/WBAAR/2022-23
Date of Judgement/Order : 09/02/2023
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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ITC reversal on sale of alcoholic liquor for human consumption

Case Name : In re Karnani FNB Specialities LLP (GST AAR West Bengal)
Appeal Number : Advance Rulings No. 22/WBAAR/2022-23
Date of Judgement/Order : 09/02/2023
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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PVC cushion mats falls under chapter 39 of GST tariff rates

Case Name : In re  Oswal Poly Rubbers (GST AAR Haryana)
Appeal Number : Advance Ruling No. HR/HAAR/20/2022-23
Date of Judgement/Order : 09/02/2023
Related Assessment Year :
Courts : AAR Haryana (115) Advance Rulings (3785)
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Bail denied to accused of fake invoices due to ongoing investigations to unearth more fake suppliers

Case Name : Basudev Mittal Vs Union of India (Supreme Court of India)
Appeal Number : Petition(s) for Special Leave to Appeal (Crl.) No(s). 8128/2022
Date of Judgement/Order : 12/12/2022
Related Assessment Year :
Courts : Supreme Court of India (2389)
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Refund application cannot be rejected without providing opportunity of personal hearing to assessee

Case Name : Lenovo India Private Limited Vs Assistant Commissioner of GST & Central Excise (Madras High Court)
Appeal Number : W.P. No. 1863 of 2023
Date of Judgement/Order : 01/02/2023
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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Show Cause Notice Devoid of Reasons and Vague is Bad in Law

Case Name : Virani Metal Industries v. State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 13233 of 2022
Date of Judgement/Order : 30/11/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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Parallel proceedings cannot be initiated by Central/State GST Authorities on same subject matter

Case Name : VGN Projects Estates Private Limited Vs Assistant Commissioner (State Taxes) (Madras High Court)
Appeal Number : W. P. No. 2391 of 2023
Date of Judgement/Order : 30/01/2023
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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