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AAR cannot give ruling on supply supposed to have been completed

Case Name : In Re Aryan Contractor Pvt Ltd (GST AAR Maharashtra)
Appeal Number : No. GST-ARA-62/2020-21/B-55
Date of Judgement/Order : 27/04/2022
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Applicant is an intermediary if acts as a conduit between a Company & its customers

Case Name : In re Gulf Turbo Solutions LLP (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-101/2019-20/B-53: 27/04/2022
Date of Judgement/Order :
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Refund of accumulated IGST – Zero Rated Supply

Case Name : ATC Tires Private Limited Vs Joint Commissioner of GST & Central Excise (Appeals) (Madras High Court)
Appeal Number : W.P (MD) No. 949 of 2022
Date of Judgement/Order : 08/03/2022
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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GST on support services for water transport vessels in Indian Territory

Case Name : In re Translog Direct Private Limited (GST AAR Tamil Nadu)
Appeal Number : Advance Ruling Order No. 18/AAR/2022
Date of Judgement/Order : 29/04/2022
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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HC grants bail to person accused of GST evasion of Rs. 7.56 Crore

Case Name : Vimal Yashwantgiri Goswami Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Criminal Misc. Application No. 4255 of 2022
Date of Judgement/Order : 28/04/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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Jharkhand  HC grants interim protection from GST payment on mining royalty & allied charges

Case Name : Mandhan Minerals Corporation Vs Union of India (Jharkhand High Court)
Appeal Number : W.P (T) No. 432 of 2021
Date of Judgement/Order : 20/04/2022
Related Assessment Year :
Courts : All High Courts (14157) Jharkhand High Court (155)
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Jurisdiction for audit department to issue a notice called spot memo

Case Name : Ideal Unique Realtors Private Limited Vs Union of India (Calcutta High Court)
Appeal Number : FMA 297 of 2022 With I.A. No. CAN 1 of 2022
Date of Judgement/Order : 22/04/2022
Related Assessment Year :
Courts : All High Courts (14157) Calcutta High Court (858)
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GST on supply of U-Bolt and Front Spring Bolt made up of Steel

Case Name : In re Ultra Tech Suspension Private Limited (GST AAR Uttarakhand)
Appeal Number : Advance Ruling 04/2022-23
Date of Judgement/Order : 27/04/2022
Related Assessment Year :
Courts : AAR Uttarakhand (83) Advance Rulings (3785)
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SCN for Cancellation of GST Registration cannot be vague

Case Name : Shree Sanwariya Impex Through Prop. Hemantkumar Gopalbhai Shah
Appeal Number : Special Civil Application No. 8005 of 2022
Date of Judgement/Order : 27/04/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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Goods & Vehicles should not be detained merely for mistake in selection of ODC vehicle type while generating e-Way Bill

Case Name : Dhabriya Polywood Limited Vs Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 7702 of 2022
Date of Judgement/Order : 27/04/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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