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GST on supply of imported component needed for Pneumatic Conveying System on High Sea sales basis

Case Name : In re Coperion Ideal Private Limited (GST AAAR Uttar Pradesh)
Appeal Number : Advance Ruling No. 04/AAAR
Date of Judgement/Order : 14/10/2022
Related Assessment Year :
Courts : AAAR (544) AAR Uttar Pradesh (159)
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GST on building construction works contract service provided to TSTDCL

Case Name : In re Shree Construction (GST AAR Telangana)
Appeal Number : Advance Ruling No. 15/2022
Date of Judgement/Order : 08/12/2022
Related Assessment Year :
Courts : AAR Telangana (164) Advance Rulings (3785)
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Mere E-Way Bill Expiry Does Not Establishes Intention to Evade Taxes

Case Name : Govind Alloys Pvt. Ltd Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 23835 of 2022
Date of Judgement/Order : 01/12/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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Mere error in filing Form GSTR-3B cannot deny refund under GST

Case Name : Chandubhai Bhagwandas Patel Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 8040 of 2022
Date of Judgement/Order : 19/10/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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HC lifts Provisional attachment of bank account along with ITC credit ledger

Case Name : Sai Kripa Confectioneries Vs Union of India (Bombay High Court)
Appeal Number : W.P. No. 5438 of 2022
Date of Judgement/Order : 07/09/2022
Related Assessment Year :
Courts : All High Courts (14157) Bombay High Court (1906)
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GST on transfer of monetary proceeds by IVL India to IVL Sweden

Case Name : In re IVL India Environmental R & D Private Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-50/2020-21/B-108
Date of Judgement/Order : 01/12/2022
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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18% GST payable on works contract service of constructing warehouse & cold storage for Govt. entity which will be rented out

Case Name : In re Shree Constructions (GST AAR Telangana)
Appeal Number : Advance Ruling No. 10/2022
Date of Judgement/Order : 08/12/2022
Related Assessment Year :
Courts : AAR Telangana (164) Advance Rulings (3785)
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Answer to question cannot be given in absence of proper details: GST Maharashtra

Case Name : In re Makarand Vasant Kulkarni (GST Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA- 80/2020-21/B-110
Date of Judgement/Order : 01/12/2022
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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ITC of goods & services used for construction of a pipeline laid outside factory premises

Case Name : In Re Mumbai Aviation Fule Farm Facility Private Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA- 126/2019-20/B-107
Date of Judgement/Order : 01/12/2022
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST on supply of Tata Ace Garbage Tipper vehicle to Municipalities

Case Name : In re Tata Motors Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-83/2020-21/B-112
Date of Judgement/Order : 01/12/2022
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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