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Services to Educational Boards – Sub contractor not eligible to claim exemption

Case Name : In re Magnetic Infotech Pvt Ltd. (GST AAAR Telangana)
Appeal Number : Advance Ruling No. AAAR.COM/11/2022
Date of Judgement/Order : 22/11/2022
Related Assessment Year :
Courts : AAAR (544) AAR Telangana (164) Advance Rulings (3785)
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Writ petition during Notice stage would frustrate tax administration

Case Name : Sri Muna Pani Vs State of Odisha (Orissa High Court)
Appeal Number : W.P.(C) No. 20996 of 2022
Date of Judgement/Order : 18/11/2022
Related Assessment Year :
Courts : All High Courts (14157) Orissa High Court (271)
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Rejection of GST refund towards E-rickshaw – HC remand matter back to AO

Case Name : R3 Enterprises And Anr Vs Deputy Commissioner of State Tax (Calcutta High Court)
Appeal Number : WPO/2789/2022
Date of Judgement/Order : 22/11/2022
Related Assessment Year :
Courts : All High Courts (14157) Calcutta High Court (858)
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Rejection of GST registration revocation application without considering fact is unsustainable

Case Name : Swarupa Ghosh Vs Assistant Commissioner of State Tax (Calcutta High Court)
Appeal Number : M.A.T. No.791 of 2022
Date of Judgement/Order : 22/09/2022
Related Assessment Year :
Courts : All High Courts (14157) Calcutta High Court (858)
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Madras HC directs Department to Process ITC Claim Rejected Solely on the Basis of Inadvertent Error

Case Name : Abi Egg Traders Vs Assistant Commissioner (Madras High Court)
Appeal Number : W.P.No.3773 of 2020
Date of Judgement/Order : 03/11/2022
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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Uttarakhand VAT: Capital Investment of Plant & Machinery cannot be assessed by Assessing Authority

Case Name : Akums Drugs & Pharmaceuticals Ltd Vs Commissioner of Commercial Taxes (Uttarakhand High Court)
Appeal Number : Commercial Tax Revision No. 80 of 2017
Date of Judgement/Order : 22/07/2022
Related Assessment Year :
Courts : All High Courts (14157) Uttarakhand High Court (68)
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Tamil Nadu VAT: Penalty under Section 27(3) is not automatic

Case Name : Sayar Cars Vs Appellate Deputy Commissioner (CT) (Madras High Court)
Appeal Number : W.P. Nos. 30251, 30256 and 30258 of 2019
Date of Judgement/Order : 14/10/2022
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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MPVAT: VAT Leviable for Trial Period of production too when Sale taken place during the same period

Case Name : Prism Cement-Unit II Vs Commissioner of Commercial Tax (Madhya Pradesh High Court)
Appeal Number : VATA No.17 of 2018
Date of Judgement/Order : 02/11/2022
Related Assessment Year :
Courts : All High Courts (14157) Madhya Pradesh HC (177)
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Differential Tax Amount Post-GST Not Reimbursed to Contractors

Case Name : Bhanjadeo Constructions Vs State of Odisha & Others (Orissa High Court)
Appeal Number : W.P.(C) No.38497 of 2021
Date of Judgement/Order : 09/11/2022
Related Assessment Year :
Courts : All High Courts (14157) Orissa High Court (271)
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HC directs BDA to reconsider question of levy of GST on sale of developed plots

Case Name : Shraddha Tiwari Vs Bhopal Development Authority (Madhya Pradesh High Court)
Appeal Number : Writ Petition No. 257 of 2022
Date of Judgement/Order : 27/10/2022
Related Assessment Year :
Courts : All High Courts (14157) Madhya Pradesh HC (177)
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