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GST: Compliance of necessary ingredients/conditions of Section 83 is sine qua non

Case Name : Union of India Vs Anandbhavan Properties (Karnataka High Court)
Appeal Number : W.A.No.3968/2019 (T – RES)
Date of Judgement/Order : 31/03/2022
Related Assessment Year :
Courts : All High Courts (14157) Karnataka High Court (655)
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CGST Rule 25: Physical verification without the knowledge of Appellant is not valid

Case Name : Micro Focus Software Solutions India Private Limited Vs Union of India & Anr. (Delhi High Court)
Appeal Number : W.P.(C) 8451/2021, CM Nos.26176/2021 & 28634/2021
Date of Judgement/Order : 26/04/2022
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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Bombay HC allows filing of TRAN-1 & TRAN-2 Form manually

Case Name : Ashoka Buildcon Ltd. Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition No. 44 of 2019
Date of Judgement/Order : 02/05/2022
Related Assessment Year :
Courts : All High Courts (14157) Bombay High Court (1906)
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Release Seized Goods on receipt of Bank Guarantee – HC directs GST Dept

Case Name : Tvl. Asian Paints Limited Vs Assistant Commissioner (ST) (Madras High Court)
Appeal Number : W.P. No. 9567 of 2022
Date of Judgement/Order : 18/04/2022
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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Mandatory 1/3rd deduction of land is ultra-vires: HC

Case Name : Munjaal Manishbhai Bhatt Vs Union of India (Gujrat High Court)
Appeal Number : Special Civil Application No. 1350 of 2021
Date of Judgement/Order : 06/05/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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GST on Composite Supply of hospital construction works for Govt Entity

Case Name :  In re KPC Projects Ltd. (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-65/2021-22/B-57
Date of Judgement/Order : 04/05/2022
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST on Composite supply of Residential construction works for Govt Entity

Case Name : In re KPC Projects Ltd. (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-66/2021-22/B-58
Date of Judgement/Order : 04/05/2022
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST on Royalty, MMDR, DMF Fund & Reserve Price paid directly to Government

Case Name : In re Baranj Coal Mines Private Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-57/2021-22/B-59
Date of Judgement/Order : 04/05/2022
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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AAR Maharashtra allows Karve Institute of Social Service to withdraw application

Case Name : In re Karve Institute of Social Service (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA- 34/2021-22/B-60
Date of Judgement/Order : 04/05/2022
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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PVAT: HC deletes penalty imposed for carrying Invoice in Mobile instead of Hard Copy

Case Name : Rakesh Jewellers Vs State of Punjab (VAT Appellate Tribunal, Punjab)
Appeal Number : Appeal No. 227 of 2018
Date of Judgement/Order : 22/04/2022
Related Assessment Year :
Courts : Appellate Authority (36)
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