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No supply of services by employer by paying part consideration of employees’ refreshments

Case Name : In re Cadila Healthcare Limited. (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2022/19
Date of Judgement/Order : 12/04/2022
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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AAr can give ruling only on supply being undertaken or proposed to be undertaken

Case Name : In re Royal Techno Projects (India) Pvt. Ltd. (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2022/18
Date of Judgement/Order : 12/04/2022
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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Recipient of Services cannot apply to know SAC & GST rate: AAR

Case Name : In re Surat Smart City Development Ltd. (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2022/17
Date of Judgement/Order : 12/04/2022
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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‘Anna Malai Mithai’ classifiable under HSN 2106 90 as ‘Sweetmeat’

Case Name : In re Anand Products (GST AAR Madhya Pradesh)
Appeal Number : Advance Ruling order No. 05/2022
Date of Judgement/Order : 12/04/2022
Related Assessment Year :
Courts : AAR Madhya Pradesh (107) Advance Rulings (3785)
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GST AAR Telangana allows Swan Environmental Private Limited to withdraw application

Case Name : In re Swan Environmental Private Limited (GST AAR Telangana)
Appeal Number : TSAAR Order No. 21/2022
Date of Judgement/Order : 11/04/2022
Related Assessment Year :
Courts : AAR Telangana (164) Advance Rulings (3785)
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GST on supply of supply of fortified rice to different Rice Millers

Case Name : In re AS Bharat Refinery (India) Private Limited (GST AAR Uttarakhand)
Appeal Number : Advance Ruling 03/2022-23
Date of Judgement/Order : 11/04/2022
Related Assessment Year :
Courts : AAR Uttarakhand (83) Advance Rulings (3785)
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Section 84(1) – WBVAT – Mandatory pre-deposit of 15% not ultra vires

Case Name : A S L Enterprises Ltd. Vs The Senior Joint Commissioner, Sales Tax (Calcutta High Court)
Appeal Number : MAT 783 of 2017
Date of Judgement/Order : 25/03/2022
Related Assessment Year :
Courts : All High Courts (14157) Calcutta High Court (858)
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HC directs restoration of GST registration which was cancelled for non-filing of Returns

Case Name : Tvl. Alamelu Contracts Vs The Commissioner of Commercial Taxes (Madras High Court)
Appeal Number : W.P (MD). No. 4264 of 2022
Date of Judgement/Order : 10/03/2022
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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HC stays GST Adjudication Order passed by officer who conducted investigation/search/seizure

Case Name : Swastik Plastics Vs Commissioner of DGST (Delhi High Court)
Appeal Number : W.P.(C) 5680/2022
Date of Judgement/Order : 05/04/2022
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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Blocking of ITC- Petitioners should first approach the authorised Officer

Case Name : M. M. Traders State of U P (Allahabad High Court)
Appeal Number : Writ Tax No. 212 of 2022
Date of Judgement/Order : 07/04/2022
Related Assessment Year :
Courts : All High Courts (14157) Allahabad High Court (809)
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