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AAR cannot give ruling on past and completed supply

Case Name : In re United Breweries Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA- 78/2020-21/B-109
Date of Judgement/Order : 01/12/2022
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Maharashtra AAR cannot give ruling if situs of transaction in question is not within Maharashtra

Case Name : In re CHEP India Private Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-82/2020-21/B-111
Date of Judgement/Order : 01/12/2022
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Glaze Gels is covered under Chapter 1704 9090

Case Name : In re Healthy Life Foodtech Private Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA- 06/2022-23/B-113
Date of Judgement/Order : 01/12/2022
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Gujarat HC issues notice to Central & State Government to know steps taken for constituting GST Tribunal

Case Name : Firmenich Aromatics Production (India) Pvt. Ltd. Vs Union of India (Gujarat High Court)
Appeal Number : R/SCA/No. 23522 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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HC sets aside ex-parte assessment order and directs petitioners to submit proof of Inter-state sales/branch transfers

Case Name : Infiniti Retail Limited Vs Government of NCT Of Delhi (Delhi High Court)
Appeal Number : W.P.(C) 1526 of 2021
Date of Judgement/Order : 04/11/2022
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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GST on maintenance of colonies developed by Chhattisgarh Housing Board (CGHB)

Case Name : In re Call Me Services (AAR Chhattisgarh)
Appeal Number : Advance Ruling No. STC/AAR/09/2022
Date of Judgement/Order : 09/12/2022
Related Assessment Year :
Courts : AAR Chhattisgarh (55) Advance Rulings (3785)
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Notice is mandatory for physical verification of place of business under Rule 25 of CGST Rules, 2017

Case Name : Bimal Kothari Vs Assistant Commissioner (DSGST) & Ors (Delhi High court)
Appeal Number : W.P.(C) 9207/2019 & CM No.37947/2019
Date of Judgement/Order : 01/11/2022
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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Bail granted in GST evasion case on failure of investigation agency to lead any pre-charge evidence

Case Name : Rajan Arora Vs State of Punjab (Punjab & Haryana High Court)
Appeal Number : CRM-M-22778-2022
Date of Judgement/Order : 14/11/2022
Related Assessment Year :
Courts : All High Courts (14157) Punjab and Haryana HC (459)
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GST on services provided to parent company relating to test benches in the name of MRO services

Case Name : In re Testmesures Spherea Solutions Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 46/2022
Date of Judgement/Order : 02/12/2022
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Turnover of sale of alcoholic liquor sold in restaurant is taxed separately

Case Name : Tvl. National Hotel Vs Commercial Tax Officer (Madras High Court)
Appeal Number : W.P. Nos. 39536 & 39537 of 2006 and M.P. No. 1 of 2006
Date of Judgement/Order : 30/11/2022
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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