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RTO taxes & Insurance premium will form Part of Sale Value under MVAT Act, 2002

Case Name : In re Star motors & Other 27 Applicants (MVAT AAR Maharashtra)
Appeal Number : Advance Ruling No. 4 to 27 and 31 to 34/2021-22
Date of Judgement/Order : 18/04/2022
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Benefit of concessional rate of GST on Works Contract for Excavation Work

Case Name : In re B.T. Patil & Sons Belgaum Construction Private Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA- 35/2020-21/B-49
Date of Judgement/Order : 18/04/2022
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST on work contract for Earth Work such as Excavation for Tunnel etc

Case Name : In re Mahalakshmi Infraprojects Private Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA- 34/2020-21/B-48
Date of Judgement/Order : 18/04/2022
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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HC Quashes Vague order cancelling GST Registration

Case Name : Asterpetal Trade And Services Private Limited Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 7155 of 2022
Date of Judgement/Order : 20/04/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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Revocation of cancellation of GST registration – Cancelled due to non-filing of Returns

Case Name : Tahura Enterprise Vs Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 3442 of 2022
Date of Judgement/Order : 30/03/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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HC Quashes non-speaking orders under GST in Form GST-DRC-07

Case Name : M.P. Commodities Pvt. Ltd. Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 3796 of 2022
Date of Judgement/Order : 09/03/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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School building for use by State Government for education cannot be considered a commercial building

Case Name : In re Tirupati Construction (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2022/25
Date of Judgement/Order : 18/04/2022
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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Fire Station cannot be considered a commercial building: AAR

Case Name : In re Tirupati Construction (GST AAR Gujarat)
Appeal Number : Advance Ruling no. GUJ/GAAR/R/2022/24
Date of Judgement/Order : 18/04/2022
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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Plea In SC challenging GST levy on lease rentals

Case Name : Myrayash Hotels Pvt. Ltd. Vs Union of India (Supreme Court of India)
Appeal Number : Petition(s) for Special Leave to Appeal (C) No(s). 6080/2022
Date of Judgement/Order : 13/04/2022
Related Assessment Year :
Courts : Supreme Court of India (2389)
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HC directs dept. to complete delayed final GST assessment proceedings within 2 Months

Case Name : Modern Syntex Vs Assistant Commissioner of CGST And Central Excise (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 15927 of 2020
Date of Judgement/Order : 08/004/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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