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HC granted interim relief from payment of GST for grant of mining lease/royalty 

Case Name : Ratan Black Stone Vs Union of India (Jharkhand High Court)
Appeal Number : W.P (T) No. 4609 of 2021
Date of Judgement/Order : 06/01/2022
Related Assessment Year :
Courts : All High Courts (14157) Jharkhand High Court (155)
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GST on installation, commissioning, testing, supplying mechanical/electrical work for Machinery attached to concrete base

Case Name : In re HYT Engineering Company Pvt Ltd (GST AAR Uttar Pradesh)
Appeal Number : Advance Ruling No. UP-ADRG-92/2022
Date of Judgement/Order : 24/01/2022
Related Assessment Year :
Courts : AAR Uttar Pradesh (159) Advance Rulings (3785)
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ITC cannot be claimed for invoice issued in FY 2020-21 for Services related to FY 2018-19

Case Name : In re Vishnu Chemicals Limited (GST AAAR Andhra Pradesh)
Appeal Number : Advance Ruling Order AAAR/AP/05(GST)/2022
Date of Judgement/Order : 24/01/2022
Related Assessment Year :
Courts : AAAR (544) AAR Andhra Pradesh (182) Advance Rulings (3785)
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GST not payable on hiring/leasing of buses by APSRTC to Public Transport Division

Case Name : Principal Commissioner Central Tax Vs Andhra Pradesh State Road Transport Corporation (GST AAAR Andhra Pradesh)
Appeal Number : Advance Ruling No. AAAR/AP/04(GST)/2022
Date of Judgement/Order : 24/01/2022
Related Assessment Year :
Courts : AAAR (544) AAR Andhra Pradesh (182) Advance Rulings (3785)
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No concessional GST on residential complex for employees of APHSL

Case Name : In re Siddartha Constructions (GST AAR Andhra Pradesh)
Appeal Number : AAR No. 03/AP/GST/2022
Date of Judgement/Order : 24/01/2022
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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Andhra Pradesh Industrial Infrastructure Corporation Ltd. (APIIC) is Govt entity for GST

Case Name : In re Siddartha Constructions (GST AAR Andhra Pradesh)
Appeal Number : AAR No. 02/AP/GST/2022
Date of Judgement/Order : 24/01/2022
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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No penalty for non-transportation of goods within validity of E way bill due to agitation & blocked traffic: SC

Case Name : Assistant Commissioner (ST) & Ors. Vs Satyam Shivam Papers Pvt. Limited (Supreme Court of India)
Appeal Number : Petition(s) for Special Leave to Appeal (C) No(s). 21132/2021
Date of Judgement/Order : 12/01/2022
Related Assessment Year :
Courts : Supreme Court of India (2389)
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GST payable on income earned from conducting Guest Lectures

Case Name : In re Sri Sairam Gopalkrishna Bhat (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 03/2022
Date of Judgement/Order : 21/01/2022
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on Supply to Defence Machinery Design Establishment for use in warship building of Indian Navy

Case Name : In re Radiant Corporation Private Limited (GST AAR Telangana)
Appeal Number : TSAAR Order No. 03/2022
Date of Judgement/Order : 21/01/2022
Related Assessment Year :
Courts : AAR Telangana (164) Advance Rulings (3785)
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Rate of GST on supply of Outboard Motors to unregistered fishermen

Case Name : In re Sea Men Associates (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 02/2022
Date of Judgement/Order : 21/01/2022
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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