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Only supplier is eligible to seek advance ruling under GST

Case Name : In re A. Nirmala (GST AAR Tamilnadu)
Appeal Number : Order No. 05/ARA/2022
Date of Judgement/Order : 28/02/2022
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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GST diesel filled free of cost – divergence of opinion – AAAR Chhattisgarh

Case Name : In re Arvinder Singh Bhatia, Shree Jeet Transport (GST AAAR Chhattisgarh)
Appeal Number : Advance Ruling No. STC/CG/AAAR/ 02/2021
Date of Judgement/Order : 28/02/2022
Related Assessment Year :
Courts : AAAR (544) AAR Chhattisgarh (55) Advance Rulings (3785)
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Fake ITC: Bail cannot be refused as indirect method of punishing accused person before conviction

Case Name : Smruti Ranjan Mohanty Vs State of Odisha (Orissa High Court)
Appeal Number : Blapl No.776 of 2021
Date of Judgement/Order : 18/02/2022
Related Assessment Year :
Courts : All High Courts (14157) Orissa High Court (271)
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HC directs dept to consider allowing petitioner to correct Form GSTR 1 Return

Case Name : Mahle Anand Termal Systems Pvt. Ltd. Vs Union of India  (Bombay High Court)
Appeal Number : Writ Petition No. 1174 of 2022
Date of Judgement/Order : 11/02/2022
Related Assessment Year :
Courts : All High Courts (14157) Bombay High Court (1906)
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AAR ruling cannot be given on supplies prior to filing of application

Case Name : In re Vinayak Buildcon (GST AAAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAAR/06/2021-22
Date of Judgement/Order : 25/02/2022
Related Assessment Year :
Courts : AAAR (544) AAR Rajasthan (197) Advance Rulings (3785)
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No payment of fine in lieu of confiscation of goods required where owner of conveyance is seeking only release of vehicle

Case Name : Vijay Mamgain Vs State of Haryana & ors. (Punjab & Haryana High Court)
Appeal Number : CWP-1564-2022 (O&M)
Date of Judgement/Order : 15/02/2022
Related Assessment Year :
Courts : All High Courts (14157) Punjab and Haryana HC (459)
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Entitlement To Refund Rests With Those Who Bear Ultimate Burden of Tax Under Central Sales Tax Act: Gujarat High Court

Case Name : Saint-Gobain India Private Limited Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 1481 of 2022
Date of Judgement/Order : 24/02/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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GST: Interest cannot be recovered without initiation & completion of adjudication proceedings

Case Name : R.K. Transport Private Limited Vs Union of India (Jharkhand High Court)
Appeal Number : W.P.(T) No. 1404 of 2020
Date of Judgement/Order : 16/02/2022
Related Assessment Year :
Courts : All High Courts (14157) Jharkhand High Court (155)
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GST Advance ruling application by recipient of service not maintainable: AAAR

Case Name : In re Surat Municipal Corporation (SMC) (GST AAAR Gujarat)
Appeal Number : Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2022/05
Date of Judgement/Order : 24/02/2022
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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Gujarat HC directed physical issuance of notice and order till clearance of technical glitches in GSTIN

Case Name : Aggarwal Dyeing and Printing Works Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 18860 of 2021
Date of Judgement/Order : 24/02/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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