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APVAT: HC directs Revenue to grant refund of excess payment along with interest due to delay

Case Name : Venkateswara Electricals Vs State of Andhra Pradesh (Andhra Pradesh High Court)
Appeal Number : Writ Petition No. 4072 of 2022
Date of Judgement/Order : 09/03/2022
Related Assessment Year :
Courts : All High Courts (14157) Andhra Pradesh HC (229)
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GST on Transfer of development rights by landowner to developer

Case Name : In re Maddi Seetha Devi (GST AAR Telangana)
Appeal Number : Advance Ruling TSAAR Order No. 47/2022
Date of Judgement/Order : 13/07/2022
Related Assessment Year :
Courts : AAR Telangana (164) Advance Rulings (3785)
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GST component mentioned in draft estimate is cost forming part of transaction value for supply

Case Name : In re State Industrial Development Corporation of Uttaranchal Ltd (GST AAR Uttarakhand)
Appeal Number : Advance Ruling 06/2022-23
Date of Judgement/Order : 13/07/2022
Related Assessment Year :
Courts : AAR Uttarakhand (83) Advance Rulings (3785)
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GST Rate on affordable residential apartments & other than affordable residential apartments

Case Name : In re Crescent Builders (AAR Kerala)
Appeal Number : Advance Ruling No. KER/142/2021
Date of Judgement/Order : 12/07/2022
Related Assessment Year :
Courts : AAR Kerala (179) Advance Rulings (3785)
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GST on Product Solar HT/LT XLPE Cables used in manufacture of Solar Power Generating System/ Solar Power

Case Name : In re Apar Industries Limited (GST AAAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAAR/APPEAL/2022/15
Date of Judgement/Order : 12/07/2022
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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GST on Solar DC Cables supplied for Solar Power Generating System

Case Name : In re Apar Industries Limited (GST AAAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAAR/APPEAL/2022/14
Date of Judgement/Order : 12/07/2022
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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Polypropylene Non-woven bags merits classification under Chapter Heading 3923  

Case Name : In re Girivarya Non Woven Fabric Pvt Ltd (GST AAAR Gujarat)
Appeal Number : GURGAAAR/APPEAL/2022/13
Date of Judgement/Order : 12/07/2022
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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Polypropylene Non-woven bags merits classification under CTH 3923

Case Name : In re Max Non Woven Pvt Ltd (GST AAAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAAR/APPEAL/2022/12
Date of Judgement/Order : 12/07/2022
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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Polypropylene granule Non-woven bags classifiable under HSN 3923

Case Name : In re Rotex Fabric Pvt Ltd (GST AAAR Gujarat)
Appeal Number : Advance Ruling No. GURGAAAR/APPEAL/2022/11
Date of Judgement/Order : 12/07/2022
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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Telangana Value Added Tax (Second Amendment) Act, 2017 is unconstitutional

Case Name : Sri Sri Engineering Works Vs Deputy Commissioner (CT) (Telangana High Court)
Appeal Number : Writ Petition No. 7893, 9550, 16527, 16853, 16896, 16903 of 2020
Date of Judgement/Order : 05/07/2022
Related Assessment Year :
Courts : All High Courts (14157) Telangana High Court (147)
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