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GST on GTA services in respect of Cotton seeds (Banaula)

Case Name : In re Ahuja Industries (GST AAR Punjab)
Appeal Number : Order No. AAR/GST/PB/21
Date of Judgement/Order : 20/09/2022
Related Assessment Year :
Courts : AAR Punjab (38) Advance Rulings (3785)
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Advance ruling cannot be given if application Fees not paid in full

Case Name : In Re Bhawani Founders & Engg Works (GST AAR Punjab)
Appeal Number : Order No. AAR/GST/PB/20
Date of Judgement/Order : 20/09/2022
Related Assessment Year :
Courts : AAR Punjab (38) Advance Rulings (3785)
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No ruling on Advance Ruling application if requisite fees not paid

Case Name : In re Kaka Ram Hari Chand (GST AAR Punjab)
Appeal Number : Order No. AAR/GST/PB/19
Date of Judgement/Order : 20/09/2022
Related Assessment Year :
Courts : AAR Punjab (38) Advance Rulings (3785)
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Advance Ruling application without payment of requisite fee not valid

Case Name : In re Tarsem Chand Garg Contractor (GST AAR Punjab)
Appeal Number : Order No. AAR/GST/PB/18
Date of Judgement/Order : 20/09/2022
Related Assessment Year :
Courts : AAR Punjab (38) Advance Rulings (3785)
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AAR Rajasthan allows ‘Samarpan Processing’ to withdraw application

Case Name : In re Samarpan Processing Private Ltd. (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2022-23/11
Date of Judgement/Order : 14/09/2022
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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AAR Rajasthan allows ‘Celebal Technologies’ to withdraw application

Case Name : In re Celebal Technologies Private Ltd. (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2022-23/10
Date of Judgement/Order : 14/09/2022
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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TNVAT: HC directs AO to pass speaking order & determine rate of Aviation Turbine Fuel

Case Name : Indian Oil Corporation Limited Vs Deputy Commissioner (ST) (Madras High Court)
Appeal Number : W.P. No. 34145 of 2019
Date of Judgement/Order : 19/09/2022
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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Turnover from works contract should be assessed as per rule 8(5) of TNVAT Rules, 2007

Case Name : VBHC Chennai Value Homes Private Limited Vs Assistant Commissioner(ST) (Madras High Court)
Appeal Number : W.P. Nos. 12253 of 2019
Date of Judgement/Order : 29/09/2022
Related Assessment Year : 2011-12
Courts : All High Courts (14157) Madras High Court (1788)
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Time lost due to technical glitches on GST Portal needs to be excluded for calculating GST Appeal filing limitation

Case Name : Brij Bihari Singh Vs Commissioner Commercial Tax Lucknow (Allahabad High Court)
Appeal Number : Writ Tax No. - 902 of 2021
Date of Judgement/Order : 04/05/2022
Related Assessment Year :
Courts : All High Courts (14157) Allahabad High Court (809)
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Adverse order passed under GST without opportunity of personal hearing is liable to be set aside

Case Name : Hitech Sweet Water Technologies Pvt. Ltd Vs State of Gujarat (Gujarat High Court)
Appeal Number : Special Civil Application No. 14347 of 2022
Date of Judgement/Order : 06/10/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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