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Recommendations of GST Council not binding on Union & States: SC

Case Name : Union of India Vs Mohit Minerals Pvt. Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal No. 1390 of 2022
Date of Judgement/Order : 19/05/2022
Related Assessment Year :
Courts : Supreme Court of India (2389)
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GST Registration cannot be cancelled withput affording opportunity of hearing

Case Name : Unique Instruments And MFRS. Pvt Ltd. Vs State of Karnataka (Karnataka High Court)
Appeal Number : Writ Petition No. 19949/2021 (T-RES)
Date of Judgement/Order : 06/01/2022
Related Assessment Year :
Courts : All High Courts (14157) Karnataka High Court (655)
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Steel Authority of India Ltd. (SAIL) is a ‘Government Entity’ for GST purpose

Case Name : In re NBCC (India) Limited (GST AAR Odisha)
Appeal Number : Advance Ruling no. 01/ODISHA-AAR/2022-23
Date of Judgement/Order : 20/05/2022
Related Assessment Year :
Courts : AAR Odisha (44) Advance Rulings (3785)
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Classification of goods – Pattadar pass book cum title deed

Case Name : Manipal Technologies Ltd Vs State of Karnataka (Karnataka High Court)
Appeal Number : Writ Petition No. 4866/2021 (T-RES)
Date of Judgement/Order : 17/03/2022
Related Assessment Year :
Courts : All High Courts (14157) Karnataka High Court (655)
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No GST on Hostel Accommodation Charges if charge per Hostel Seat not exceeds Rs. 1000 per day

Case Name : In re Mody Education Foundation (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2022-23/04
Date of Judgement/Order : 19/05/2022
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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No GST liability on movement between two units working under same GSTIN

Case Name : In re Crown Craft India Private Ltd. (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2022-23/03
Date of Judgement/Order : 19/05/2022
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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GST on Hostel Fees- AAR not given ruling for want of details

Case Name : In re Gurkripa Career Education Private Limited (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2022-23/02
Date of Judgement/Order : 19/05/2022
Related Assessment Year :
Courts : AAR Rajasthan (197) Advance Rulings (3785)
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HC Directs Dept to consider GST refund application on merits

Case Name : Heatworks Private Limited Vs ACIT (Calcutta High Court)
Appeal Number : WPA 8107 of 2022
Date of Judgement/Order : 11/05/2022
Related Assessment Year :
Courts : All High Courts (14157) Calcutta High Court (858)
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Delhi HC directs VAT Dept to Switch to Online Mechanism for Speedy Adjudication

Case Name : Sanjay Enterprises Through Sanjay Bansal (Proprietor) Vs The Commissioner of Trade And Taxes And Anr. (Delhi High Court)
Appeal Number : W.P.(C) 7159/2022
Date of Judgement/Order : 09/05/2022
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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Notice not mentioning particulars, on which the case against a person is based, is invalid

Case Name : Lakshmi Sowjanya Enterprises Vs Assistant Commissioner (ST) (Andhra Pradesh High Court)
Appeal Number : Writ Petition No. 5999 of 2021 and 1832 of 2022
Date of Judgement/Order : 20/04/2022
Related Assessment Year :
Courts : All High Courts (14157) Andhra Pradesh HC (229)
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